05.09.2018

Buchhaltungssysteme: Offene Posten vs. Kreditoren und Debitoren

Eine Buchhaltung kann nach zwei verschiedenen Prinzipien geführt werden: Bei der Offene-Posten-Buchhaltung werden Zahlungen erst dann verbucht, wenn sie tatsächlich geleistet werden, hingegen werden bei der Kreditoren-Debitoren-Buchhaltung Kreditoren- und Debitoren-Konti geführt.

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am 25.09.18 18:50 schreibt rweidertmoses rweidertmoses
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Die Übersicht der offenen Posten

Sie können Ihre Buchhaltung nach dem OP-Prinzip (offene Posten) oder aber mittels Führung der Hilfsbuchhaltung Debitoren- und Kreditorenbuchhaltung führen.

Ein kleinerer KMU-Betrieb kennt seine Kunden und Lieferanten, und die offenen Kreditoren- resp. Debitorenrechnungen sind überblickbar. Somit kann auch auf eine sofortige Verbuchung beim Ausstellen oder Eintreffen der Rechnung verzichtet werden. Welche Form gewählt wird, hängt also im Wesentlichen von der Anzahl der Belege sowie von der Grösse und Komplexität der Unternehmung an.

Gleichzeitig muss man bedenken, dass gem. Art. 957 OR diejenigen Bücher geführt werden müssen, welche nach Art und Umfang nötig sind, um die mit dem Geschäftsbetrieb zusammenhängenden Schuld- und Forderungsverhältnisse festzustellen.

Es kommt also bei der Entscheidung OP-Führung oder nicht auf die Verhältnismässigkeit an.

Offene-Posten-Buchhaltung

Die OP-Buchhaltung ist eine Buchhaltungsform, bei der man einen Debitoren- oder Kreditoren-Geschäftsvorfall (Eingangs-, Ausgangsrechnung) erst bei der Bezahlung verbucht. Die Führung der einzelnen Debitoren- und Kreditoren-Einzelkonti entfallen, was zu einer Arbeitsersparnis führt. Dadurch sinkt die Zahl der Buchungen und die Gefahr von Falschbuchungen.

Bei der Führung der Buchhaltung nach der OP-Methode sind nachfolgende Handlungen unumgänglich:

  • Periodische, kurzfristige Abstimmungen der OP-Posten.
  • Der korrekten Belegsablage ist unbedingt sehr grosse Sorgfalt zu widmen.

Zusammenfassend kann gesagt werden, dass die Führung der einzelnen Debitoren- u. Kreditorenkonti wegfallen, was jedoch ein vermehrter Aufwand für Abstimmarbeiten mit sich bringt. Zudem muss ein korrekter Nachweis über die noch ausstehenden Debitoren- resp. Kreditorenzahlungen geführt werden.

OP-Buchhaltung ist geeignet für viele Kunden/Lieferanten mit wenig Bewegungen wie z.B. in einem Versandshaus, Einzelhandel, Handwerksbetriebe, Strom- resp. Energieversorger usw.

Buchhaltungssysteme: Debitoren/Kreditoren

Für jeden einzelnen Debitor/Kreditor wird in der Hilfsbuchhaltung ein Debitoren-/Kreditorenkonto geführt. Auf diesen Konti werden die Fakturen, Gutschriften, Rücksendungen, Rabatte und Zahlungen verbucht. Der Übertrag in das Hauptbuch erfolgt mit Sammelbuchungen, meist automatisch von der Software unterstützt. Auf den Konten Debitoren bzw. Kreditoren ist jeweils nur der gesamte Umsatz ersichtlich, die Gegenbuchungen werden auf den bei der Verbuchung eingegebenen Konti automatisch verbucht.

Debitorenbewirtschaftung/Kreditorenbewirtschaftung

Der Bewirtschaftung der Debitoren ist grösste Beachtung zu schenken. Es sind Verfall-Listen zu erstellen resp. auszudrucken. Mahnungen sind auszufertigen und zu verschicken. Bei der Bewirtschaftung der Kreditoren ist darauf zu achten, dass allfällige Skontoabzüge in Anspruch genommen werden können, und die Kreditoren fristgemäss bezahlt werden, damit Mahnungen oder gar Betreibung vermieden werden.

Ein entsprechendes Cash-Management und Überwachung der Liquidität ist anzustreben.

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