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Sobald unsere neueste Erweiterung  „Das Kassenbuch“ die steuerliche Prüfung absolviert hat, geht es online!
Das Kassenbuch ist in allen Paketen enthalten und was es sonst noch zum digitalen Kassenbuch zu wissen gilt, lesen und sehen Sie hier.

Wer muss ein Kassabuch führen und welche Ausnahmen gibt es?

Grundsätzlich ist jede/r buchführungspflichtige Gewerbebetreibende dazu verpflichtet ein Kassabuch zu führen, sofern er/sie Bargeschäfte tätigt. Diese Regelung gilt auch für jene Betriebe, die freiwillig Bücher führen. Kurz gesagt: Betroffen sind also all jene Betriebe, die ihren Gewinn mittels doppelter Buchführung ermitteln. Einnahmen-Ausgaben-Rechner hingegen müssen lediglich alle baren Betriebseinnahmen und -ausgaben auflisten – für sie ist die Führung der sogenannten Hilfskassa ausreichend.

Täglicher Kassensturz – ein Muss?

Prinzipiell sind die Kasseneinnahmen und –ausgaben zeitnah festzuhalten. Der Unternehmer ist dazu verpflichtet den täglichen Kassenbestand festzustellen und mit dem Sollbestand gemäß seinen Aufzeichnungen abzugleichen. Von der täglichen Aufzeichnungspflicht ausgenommen sind beispielsweise Betriebe mit geringen Bargeschäften. Auch eine Aufzeichnung am Folgetag ist im Einzelfall möglich.

Das Kassabuch – was muss erfasst werden

Korrespondierend zum täglichen Kassasturz müssen sowohl betriebliche Ein- und Ausnahmen als auch private Einlagen und Entnahmen täglich aufgezeichnet werden.

Die Berechnung der jeweiligen Tageseinnahmen erfolgt folgendermaßen:

Kassaendbestand des jeweiligen Tages
– Kassaendbestand des Vortages
+ Betriebsausgaben
+ Privatentnahmen
+ Bankeinzahlungen
– Privateinlagen
– Auszahlungen von der Bank

Elektronisches Kassenbuch

Bei der Nutzung von elektronischen Kassenbüchern zur Kassenführung ist darauf zu achten, dass nachträgliche Änderungen des Kassaenbuches ausgeschlossen oder aber gekennzeichnet werden – als Registrierkassenanbieter sind wir mit dem Thema Manipulationsschutz ohnehin bestens vertraut und wissen selbstverständlich worauf es ankommt!

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Werden Sie Fan und bleiben Sie über sämtliche Neuigkeiten informiert!
Jetzt Fan auf Facebook werden & follow us on Instagram!

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Facebook

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Twitter

[/et_pb_social_media_follow_network][et_pb_social_media_follow_network _builder_version=“3.26.6″ social_network=“instagram“ skype_action=“call“ url=“https://www.instagram.com/offisy_makes_office_easy/“ background_color=“#ea2c59″ use_background_color_gradient=“off“ background_color_gradient_start=“#2b87da“ background_color_gradient_end=“#29c4a9″ background_color_gradient_type=“linear“ background_color_gradient_direction=“180deg“ background_color_gradient_direction_tablet=“180deg“ background_color_gradient_direction_phone=“180deg“ background_color_gradient_direction_radial=“center“ background_color_gradient_start_position=“0%“ background_color_gradient_start_position_tablet=“0%“ background_color_gradient_start_position_phone=“0%“ background_color_gradient_end_position=“100%“ background_color_gradient_end_position_tablet=“100%“ background_color_gradient_end_position_phone=“100%“ background_color_gradient_overlays_image=“off“ parallax=“off“ parallax_method=“on“ background_size=“cover“ background_position=“center“ background_repeat=“no-repeat“ background_blend=“normal“ allow_player_pause=“off“ background_video_pause_outside_viewport=“on“ use_icon_font_size=“off“ custom_button=“off“ button_bg_use_color_gradient=“off“ button_bg_color_gradient_overlays_image=“off“ button_text_shadow_style=“none“ button_text_shadow_horizontal_length=“button_text_shadow_style,%91object Object%93″ button_text_shadow_horizontal_length_tablet=“0px“ button_text_shadow_horizontal_length_phone=“0px“ button_text_shadow_vertical_length=“button_text_shadow_style,%91object Object%93″ button_text_shadow_vertical_length_tablet=“0px“ button_text_shadow_vertical_length_phone=“0px“ button_text_shadow_blur_strength=“button_text_shadow_style,%91object Object%93″ button_text_shadow_blur_strength_tablet=“1px“ button_text_shadow_blur_strength_phone=“1px“ box_shadow_style_button=“none“ box_shadow_horizontal_button=“box_shadow_style_button,%91object Object%93″ box_shadow_horizontal_button_tablet=“0px“ box_shadow_horizontal_button_phone=“0px“ box_shadow_vertical_button=“box_shadow_style_button,%91object Object%93″ box_shadow_vertical_button_tablet=“0px“ box_shadow_vertical_button_phone=“0px“ box_shadow_blur_button=“box_shadow_style_button,%91object Object%93″ box_shadow_blur_button_tablet=“40px“ box_shadow_blur_button_phone=“40px“ box_shadow_spread_button=“box_shadow_style_button,%91object Object%93″ box_shadow_spread_button_tablet=“0px“ box_shadow_spread_button_phone=“0px“ box_shadow_style=“none“ box_shadow_horizontal=“box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=“0px“ box_shadow_horizontal_phone=“0px“ box_shadow_vertical=“box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=“0px“ box_shadow_vertical_phone=“0px“ box_shadow_blur=“box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=“40px“ box_shadow_blur_phone=“40px“ box_shadow_spread=“box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=“0px“ box_shadow_spread_phone=“0px“ hover_transition_duration=“300ms“ hover_transition_duration_tablet=“300ms“ hover_transition_duration_phone=“300ms“ hover_transition_delay=“0ms“ hover_transition_delay_tablet=“0ms“ hover_transition_delay_phone=“0ms“ hover_transition_speed_curve=“ease“]

Instagram

[/et_pb_social_media_follow_network][et_pb_social_media_follow_network _builder_version=“3.26.6″ social_network=“youtube“ skype_action=“call“ url=“https://www.youtube.com/channel/UCtpClVCPogCAfi5k7AaT6mw“ background_color=“#a82400″ use_background_color_gradient=“off“ background_color_gradient_start=“#2b87da“ background_color_gradient_end=“#29c4a9″ background_color_gradient_type=“linear“ background_color_gradient_direction=“180deg“ background_color_gradient_direction_tablet=“180deg“ background_color_gradient_direction_phone=“180deg“ background_color_gradient_direction_radial=“center“ background_color_gradient_start_position=“0%“ background_color_gradient_start_position_tablet=“0%“ background_color_gradient_start_position_phone=“0%“ background_color_gradient_end_position=“100%“ background_color_gradient_end_position_tablet=“100%“ background_color_gradient_end_position_phone=“100%“ background_color_gradient_overlays_image=“off“ parallax=“off“ parallax_method=“on“ background_size=“cover“ background_position=“center“ background_repeat=“no-repeat“ background_blend=“normal“ allow_player_pause=“off“ background_video_pause_outside_viewport=“on“ use_icon_font_size=“off“ custom_button=“off“ button_bg_use_color_gradient=“off“ button_bg_color_gradient_overlays_image=“off“ button_text_shadow_style=“none“ button_text_shadow_horizontal_length=“button_text_shadow_style,%91object Object%93″ button_text_shadow_horizontal_length_tablet=“0px“ button_text_shadow_horizontal_length_phone=“0px“ button_text_shadow_vertical_length=“button_text_shadow_style,%91object Object%93″ button_text_shadow_vertical_length_tablet=“0px“ button_text_shadow_vertical_length_phone=“0px“ button_text_shadow_blur_strength=“button_text_shadow_style,%91object Object%93″ button_text_shadow_blur_strength_tablet=“1px“ button_text_shadow_blur_strength_phone=“1px“ box_shadow_style_button=“none“ box_shadow_horizontal_button=“box_shadow_style_button,%91object Object%93″ box_shadow_horizontal_button_tablet=“0px“ box_shadow_horizontal_button_phone=“0px“ box_shadow_vertical_button=“box_shadow_style_button,%91object Object%93″ box_shadow_vertical_button_tablet=“0px“ box_shadow_vertical_button_phone=“0px“ box_shadow_blur_button=“box_shadow_style_button,%91object Object%93″ box_shadow_blur_button_tablet=“40px“ box_shadow_blur_button_phone=“40px“ box_shadow_spread_button=“box_shadow_style_button,%91object Object%93″ box_shadow_spread_button_tablet=“0px“ box_shadow_spread_button_phone=“0px“ box_shadow_style=“none“ box_shadow_horizontal=“box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=“0px“ box_shadow_horizontal_phone=“0px“ box_shadow_vertical=“box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=“0px“ box_shadow_vertical_phone=“0px“ box_shadow_blur=“box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=“40px“ box_shadow_blur_phone=“40px“ box_shadow_spread=“box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=“0px“ box_shadow_spread_phone=“0px“ hover_transition_duration=“300ms“ hover_transition_duration_tablet=“300ms“ hover_transition_duration_phone=“300ms“ hover_transition_delay=“0ms“ hover_transition_delay_tablet=“0ms“ hover_transition_delay_phone=“0ms“ hover_transition_speed_curve=“ease“]

Youtube

[/et_pb_social_media_follow_network][/et_pb_social_media_follow][/et_pb_column][/et_pb_row][et_pb_row _builder_version=“3.26.6″ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ z_index_tablet=“500″ global_module=“10642″][et_pb_column type=“1_2″ global_parent=“10642″ custom_padding__hover=“|||“ custom_padding=“|||“][et_pb_post_nav admin_label=“navigation back“ global_parent=“10642″ _builder_version=“3.26.6″ in_same_term=“off“ title_font_size=“18px“ title_text_shadow_horizontal_length=“title_text_shadow_style,%91object Object%93″ title_text_shadow_horizontal_length_tablet=“0px“ title_text_shadow_vertical_length=“title_text_shadow_style,%91object Object%93″ title_text_shadow_vertical_length_tablet=“0px“ title_text_shadow_blur_strength=“title_text_shadow_style,%91object Object%93″ title_text_shadow_blur_strength_tablet=“1px“ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ z_index_tablet=“500″ title_text_color=“#16756d“ show_next=“off“ /][/et_pb_column][et_pb_column type=“1_2″ global_parent=“10642″ custom_padding__hover=“|||“ custom_padding=“|||“][et_pb_post_nav admin_label=“navigation forward“ global_parent=“10642″ _builder_version=“3.26.6″ in_same_term=“off“ title_font_size=“18px“ title_text_shadow_horizontal_length=“title_text_shadow_style,%91object Object%93″ title_text_shadow_horizontal_length_tablet=“0px“ title_text_shadow_vertical_length=“title_text_shadow_style,%91object Object%93″ title_text_shadow_vertical_length_tablet=“0px“ title_text_shadow_blur_strength=“title_text_shadow_style,%91object Object%93″ title_text_shadow_blur_strength_tablet=“1px“ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ z_index_tablet=“500″ title_text_color=“#16756d“ show_prev=“off“ /][/et_pb_column][/et_pb_row][/et_pb_section]