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Zwischen E-Mail-Postfächern, Ordnern und Excel-Tabellen kann der Überblick über eingehende Rechnungen schnell verloren gehen – besonders, wenn mehrere Personen involviert sind.",[109],{"type":101,"attrs":110},{"color":103},{"type":36,"content":112},[113,118,136],{"text":114,"type":40,"marks":115},"Hier kommt das sogenannte Rechnungseingangsbuch ins Spiel – ein zentrales Instrument, das Transparenz, Kontrolle und Ordnung in den ",[116],{"type":101,"attrs":117},{"color":103},{"text":119,"type":40,"marks":120},"Kreditorenprozess",[121,134],{"type":122,"attrs":123},"link",{"href":124,"uuid":125,"anchor":43,"target":126,"linktype":127,"story":128},"/de/glossary/kreditorenbuchhaltung","b6e5e07c-5c89-4fee-adce-eac5ce19bea1","_self","story",{"name":129,"id":130,"uuid":125,"slug":131,"url":132,"full_slug":133,"_stopResolving":58},"Kreditorenbuchhaltung",589858214,"kreditorenbuchhaltung","glossary/kreditorenbuchhaltung","de/glossary/kreditorenbuchhaltung",{"type":101,"attrs":135},{"color":103},{"text":137,"type":40,"marks":138}," bringt. 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",[172],{"type":101,"attrs":173},{"color":103},{"type":36,"content":175},[176,181,187],{"text":177,"type":40,"marks":178},"Es hilft Finanzteams dabei, den Überblick zu behalten, keine Rechnung zu übersehen, Fälligkeiten rechtzeitig zu erkennen und eine",[179],{"type":101,"attrs":180},{"color":103},{"text":182,"type":40,"marks":183}," lückenlose Dokumentation für die Buchhaltung ",[184,185],{"type":99},{"type":101,"attrs":186},{"color":103},{"text":188,"type":40,"marks":189},"sicherzustellen. Das Rechnungseingangsbuch erfasst alle Rechnungen, die nicht sofort bar bezahlt wurden in der Reihenfolge ihres Eingangs.",[190],{"type":101,"attrs":191},{"color":103},{"type":36,"content":193},[194,199,205],{"text":195,"type":40,"marks":196},"Das HGB verpflichtet jeden Kaufmann und jede Kauffrau zur ordnungsgemäßen Buchführung, die sich auf drei Arten von Büchern stützt: das Hauptbuch, die Grundbücher und die Nebenbücher. Rechtlich gesehen ist das Rechnungseingangsbuch ein sogenanntes ",[197],{"type":101,"attrs":198},{"color":103},{"text":200,"type":40,"marks":201},"Grundbuch im Sinne des Handelsgesetzbuchs (HGB)",[202,203],{"type":99},{"type":101,"attrs":204},{"color":103},{"text":206,"type":40,"marks":207},". Ein Rechnungseingangsbuch ist zwar nicht verpflichtend, kann aber aus organisatorischen Gründen sehr hilfreich sein.",[208],{"type":101,"attrs":209},{"color":103},{"type":36,"content":211},[212],{"text":213,"type":40,"marks":214},"Typische Felder im Rechnungseingangsbuch sind:",[215],{"type":101,"attrs":216},{"color":103},{"type":218,"content":219},"bullet_list",[220,230,239,248,257,266,275],{"type":221,"content":222},"list_item",[223],{"type":36,"content":224},[225],{"text":226,"type":40,"marks":227},"Eingangsdatum",[228],{"type":101,"attrs":229},{"color":103},{"type":221,"content":231},[232],{"type":36,"content":233},[234],{"text":235,"type":40,"marks":236},"Lieferant oder Absender",[237],{"type":101,"attrs":238},{"color":103},{"type":221,"content":240},[241],{"type":36,"content":242},[243],{"text":244,"type":40,"marks":245},"Rechnungsnummer",[246],{"type":101,"attrs":247},{"color":103},{"type":221,"content":249},[250],{"type":36,"content":251},[252],{"text":253,"type":40,"marks":254},"Nettobetrag, Steuer und Bruttobetrag",[255],{"type":101,"attrs":256},{"color":103},{"type":221,"content":258},[259],{"type":36,"content":260},[261],{"text":262,"type":40,"marks":263},"Fälligkeitsdatum",[264],{"type":101,"attrs":265},{"color":103},{"type":221,"content":267},[268],{"type":36,"content":269},[270],{"text":271,"type":40,"marks":272},"Status der Rechnung (offen, gebucht, bezahlt)",[273],{"type":101,"attrs":274},{"color":103},{"type":221,"content":276},[277],{"type":36,"content":278},[279],{"text":280,"type":40,"marks":281},"gegebenenfalls Kostenstelle oder Projektbezug",[282],{"type":101,"attrs":283},{"color":103},{"type":36,"content":285},[286,291,297],{"text":287,"type":40,"marks":288},"Übrigens: Das Rechnungseingangsbuch ersetzt nicht die eigentliche Buchung in der Finanzbuchhaltung, sondern ",[289],{"type":101,"attrs":290},{"color":103},{"text":292,"type":40,"marks":293},"dient lediglich als Vorbereitungs- und Kontrollinstrument",[294,295],{"type":99},{"type":101,"attrs":296},{"color":103},{"text":298,"type":40,"marks":299},".",[300],{"type":101,"attrs":301},{"color":103},{"type":158,"attrs":303,"content":305},{"level":304},3,[306],{"text":307,"type":40,"marks":308},"Das Rechnungsausgangsbuch",[309],{"type":101,"attrs":310},{"color":311},"#434343",{"type":36,"content":313},[314],{"text":315,"type":40,"marks":316},"Als Gegenstück zum Rechnungseingangsbuch gibt es im Verkauf auch das sogenannte Rechnungsausgangsbuch. Beide Bücher erfassen wertmäßig alle ein- und ausgehenden Waren – wie Rohstoffe, Hilfsstoffe sowie Halb- und Fertigwaren – stets chronologisch nach Datum.",[317],{"type":101,"attrs":318},{"color":103},{"type":158,"attrs":320,"content":321},{"level":160},[322],{"text":323,"type":40,"marks":324},"Wie das Rechnungseingangsbuch in die doppelte Buchführung passt",[325],{"type":101,"attrs":326},{"color":103},{"type":36,"content":328},[329,334,340,345,360],{"text":330,"type":40,"marks":331},"In Unternehmen, die zur doppelten Buchführung verpflichtet sind, spielt das Rechnungseingangsbuch eine zentrale Rolle. Denn hier gilt: ",[332],{"type":101,"attrs":333},{"color":103},{"text":335,"type":40,"marks":336},"Jeder Geschäftsfall muss sowohl zeitlich als auch sachlich korrekt erfasst werden",[337,338],{"type":99},{"type":101,"attrs":339},{"color":103},{"text":341,"type":40,"marks":342}," – und zwar ",[343],{"type":101,"attrs":344},{"color":103},{"text":346,"type":40,"marks":347},"immer mit einem passenden Beleg.",[348,358],{"type":122,"attrs":349},{"href":350,"uuid":351,"anchor":43,"target":126,"linktype":127,"story":352},"/de/blog/digitale-buchhaltung-scannen","080c3c58-bc56-42d6-b9c8-245665fcdca9",{"name":353,"id":354,"uuid":351,"slug":355,"url":356,"full_slug":357,"_stopResolving":58},"Digitale Buchhaltung – so sparen Sie Zeit beim Scannen, Verwalten und Buchen von Belegen",208785656,"digitale-buchhaltung-scannen","blog/digitale-buchhaltung-scannen","de/blog/digitale-buchhaltung-scannen",{"type":101,"attrs":359},{"color":103},{"text":361,"type":40,"marks":362}," ",[363],{"type":101,"attrs":364},{"color":103},{"type":36,"content":366},[367],{"text":368,"type":40,"marks":369},"Das Rechnungseingangsbuch übernimmt die zeitliche Erfassung der Rechnungen – also: Was kam wann ins Haus? Diese Informationen werden dann in den sogenannten Grundbüchern dokumentiert. Die sachliche Zuordnung – etwa zu bestimmten Konten – erfolgt anschließend im Hauptbuch.",[370],{"type":101,"attrs":371},{"color":103},{"type":36,"content":373},[374,379,385],{"text":375,"type":40,"marks":376},"Das Prinzip der doppelten Buchführung bedeutet außerdem: ",[377],{"type":101,"attrs":378},{"color":103},{"text":380,"type":40,"marks":381},"Jede Buchung betrifft mindestens zwei Konten. ",[382,383],{"type":99},{"type":101,"attrs":384},{"color":103},{"text":386,"type":40,"marks":387},"So entsteht ein vollständiges Bild der finanziellen Lage – mit Einblick in Vermögenswerte, Verbindlichkeiten und mehr.",[388],{"type":101,"attrs":389},{"color":103},{"type":36,"content":391},[392],{"text":393,"type":40,"marks":394},"Ergänzt wird das Ganze durch Nebenbücher, die zusätzliche Details liefern und sowohl Haupt- als auch Grundbücher unterstützen.",[395],{"type":101,"attrs":396},{"color":103},{"type":36,"content":398},[399,404,410],{"text":400,"type":40,"marks":401},"Kurz gesagt: Das Rechnungseingangsbuch ist mehr als eine reine Übersicht. ",[402],{"type":101,"attrs":403},{"color":103},{"text":405,"type":40,"marks":406},"Es ist ein wichtiges Glied in der Buchführungskette",[407,408],{"type":99},{"type":101,"attrs":409},{"color":103},{"text":411,"type":40,"marks":412}," – sowohl zur Einhaltung gesetzlicher Pflichten als auch für ein sauberes internes Rechnungswesen.",[413],{"type":101,"attrs":414},{"color":103},{"type":158,"attrs":416,"content":417},{"level":160},[418],{"text":419,"type":40,"marks":420},"Warum jedes Unternehmen ein Rechnungseingangsbuch braucht",[421],{"type":101,"attrs":422},{"color":103},{"type":36,"content":424},[425,430,436,441,447],{"text":426,"type":40,"marks":427},"Gerade in der ",[428],{"type":101,"attrs":429},{"color":103},{"text":431,"type":40,"marks":432},"Wachstumsphase",[433,434],{"type":99},{"type":101,"attrs":435},{"color":103},{"text":437,"type":40,"marks":438}," oder bei ",[439],{"type":101,"attrs":440},{"color":103},{"text":442,"type":40,"marks":443},"dezentralen Teams",[444,445],{"type":99},{"type":101,"attrs":446},{"color":103},{"text":448,"type":40,"marks":449}," kommt schnell Komplexität ins Spiel: Wer hat die Rechnung erhalten? 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