This post was originally published in September 2021 and was updated with additional information in December 2024 and September 2025 to reflect the latest insights on accounts receivable and balance sheets.
Was ist Debitorenbuchhaltung?
Accounts receivable (AR) refers to the outstanding payments your customers owe for products or services they’ve already received. When your company extends credit terms to customers, the resulting unpaid invoices become accounts receivable. AR is considered a current asset on your balance sheet that’s expected to convert to cash within your normal business cycle, usually within a year. Think of AR as a financial bridge between delivering value to your customers and receiving payment. For AR teams, actively managing this asset through strategic billing practices, credit assessments, and collections processes is essential for maintaining healthy cash flow and supporting business growth.
Lesen Sie den Blog → Was ist Debitorenbuchhaltung? Definition, Bedeutung und Beispiele
Was sind Vermögenswerte?
Is accounts receivable an asset? In financial accounting, assets are resources owned or controlled by individuals, corporations, or governments to create a positive economic benefit. Think of assets as things that can generate cash flow in the future, offset expenses and financial risk, or improve sales.
Assets can take lots of different forms from electronic invoices to patents (intellectual property) and equipment.
If a company needs more liquidity (available cash) to support its operations or make new investments, assets can provide that leeway. In lean times or during an economic downturn, a company with a strong accounts receivable portfolio and practice may leverage these assets to secure a bank loan at a reasonable rate.
Wie unterscheiden sich Vermögenswerte von Verbindlichkeiten?
Assets differ from liabilities because they put money into your company, while liabilities take it out. This is why it’s crucial to convert assets into cash within a short time period so that companies can pay off their liabilities quicker.
Assets provide your business with a current or future economic benefit. Assets are typically grouped based on how liquid they are, meaning how quickly they may be converted into cash. The most liquid asset is cash because you can use it immediately to pay off debt or liabilities. On the other hand, an illiquid asset takes longer to convert to cash. Examples of illiquid assets include office property, a manufacturing factory, heavy equipment, and vehicles, which take time to sell before they become a deposit in the bank.
Liabilities are what your company owes, i.e., bank debt and mortgage debt. It’s essential to have more assets than liabilities to create a strong financial position. If your company has more liabilities than assets, you risk going bankrupt or going out of business.
Wie bestimmen Sie den Wert von Vermögenswerten?
Asset valuation involves determining the fair market or present value of assets. You use book values, absolute valuation models like discounted cash flow analysis, option pricing models, or “comparables” to determine this.
To calculate your net asset value (tangible assets), take the book value of tangible assets (historical costs minus accumulated depreciation) on the balance sheet minus intangible assets and liabilities.
Net Asset Value = Book Value minus Intangible Assets and Liabilities
Keep in mind that the market value of an asset will most likely differ from its book value and even shareholder’s equity (based on historical cost). For some companies, their most significant value lies in their intangible assets. Examples include brand recognition, copyrights, goodwill, patents, trademarks and more. These are the opposite of tangible assets, which consist of equipment, inventory, land, and vehicles.
Sind Forderungen aus Lieferungen und Leistungen ein Barvermögen?
Extending credit to customers for goods and services creates accounts receivable on the balance sheet. Therefore, it’s an asset because it will be converted into cash sometime in the future. On the other hand, liabilities are what a company owes, and equity is the difference between the two. The balance sheet formula is assets plus liabilities equals owners’ equity.
A receivable that converts into cash after more than 1 year will be recorded as a long-term asset on the balance sheet and may be classified differently:
- Long-term note receivable: formal promissory note still due after one year
- Long-term receivable or non-current asset: labeled as this if not backed by a promissory note
Unfortunately, a company may never collect all of its accounts receivable. In 2024, 8% of all B2B invoices were bad debt. Under accrual basis accounting, these can be offset by an allowance for doubtful accounts. The allowance estimates the amount of bad debt related to the receivables.
Angenommen, ein Kunde zahlt Ihnen die 5.000 US-Dollar, die er Ihrem Unternehmen schuldet. In diesem Fall müssten Sie die Forderung wieder in Ihre Bilanz aufnehmen, indem Sie „Debitorenbuchhaltung“ mit 5.000 US-Dollar belasten und „Einnahmen“ mit 5.000 US-Dollar gutschreiben. Um die Barzahlung zu erfassen, würden Sie "Bargeld" für 5.000 US-Dollar belasten und "Debitorenbuchhaltung" für 5.000 US-Dollar gutschreiben, um sie wieder abzuschließen.
The best way to ensure you collect your receivables on time (or at least within 60 days) is to automate the collection process. Not only can accounts receivable automation save you time, but it can save you money in the long run. Productivity savings is gained through automated communications with your customers, which can help them to pay you faster. Agentic AI can even draft payment reminder emails intelligently on behalf of collectors. Learn more about Agentic AI for AR.
Agentic Email tools help collectors sort through their inboxes and draft personalized responses to buyers with the help of AI virtual assistants.
Sind Forderungen aus Lieferungen und Leistungen ein Umlaufvermögen?
Accounts receivable are considered a current asset because they usually convert into cash within one year. When a receivable takes longer than one year to convert, it will be recorded as a long-term asset, long-term receivable, or non-current asset.
Current assets are essential to a business because they may be used to support day-to-day operations and pay for operating expenses. They also represent a company’s liquid assets because they convert into cash in a short amount of time.
Neben der Debitorenbuchhaltung gibt es weitere kurzfristige Vermögenswerte, die in der Bilanz ausgewiesen sind. Hier sind einige Beispiele:
- Debitorenbuchhaltung
- Bargeld
- Zahlungsmitteläquivalente
- Inventar
- Marktfähige Wertpapiere
- Bürogeräte
- Im Voraus bezahlte Verbindlichkeiten
- Immobilien
- Übrige liquide Aktiva
Companies may use current assets, cash, and cash equivalents (that may be converted to cash) to pay their short-term debt obligations. Cash equivalents can include inventory like raw materials and finished goods that may be sold quickly.
Auch wenn Sie nur ungern an Ihre Kunden auf Kredit verkaufen, kann die Debitorenbuchhaltung Ihrem Unternehmen helfen, im Laufe der Zeit zu wachsen. Denn je mehr Forderungen Sie erhalten, desto wertvoller wird Ihr Unternehmen. Darüber hinaus können Vermögenswerte wie Forderungen Ihnen dabei helfen:
- Führen Sie ein Unternehmen einfacher, da Sie Vermögenswerte verkaufen und übertragen oder zur Senkung Ihrer Steuern verwenden können.
- Generate more revenue because assets may be invested and help it to become more profitable throughout the years.
Warum ist die Debitorenbuchhaltung weder eine Verbindlichkeit noch Eigenkapital?
Debitorenbuchhaltung fallen nicht unter die kurzfristigen/langfristigen Verbindlichkeiten oder das Eigenkapital (die Differenz zwischen Vermögenswerten und Verbindlichkeiten). Warum? Denn es handelt sich um Geld, das einem Unternehmen vertraglich geschuldet und in der Bilanz ausgewiesen wird. Ein Unternehmen birgt ein Risiko, weil Kunden ihre Zahlungen reduzieren oder gar nicht zahlen. Dies kann zu Unsicherheit für ein Unternehmen führen, da es seine täglichen Betriebskosten möglicherweise nicht deckt.
It’s easy to mistake AR as a liability because of the risk — customers may make only partial payments or not pay at all. However, finance practices count it as an asset since accounts receivable get converted into cash in the future, usually 30, 60 or 90 days after an invoice is generated or delivered.
Indeed, AR can create uncertainty for a business in cases when receivables do not cover a company’s daily operating expenses. AR can negatively impact a business, too. For instance, liquidity and financial flexibility may suffer and reduce the opportunity to grow or maximize revenue. A company’s executives may consider short-term borrowing, but it’s not ideal. It’s better to have a steady cash flow to cover obligations and expenses.
Automatisieren Sie Ihre Debitorenbuchhaltung
Want to learn more about accounts receivable automation software from Billtrust? Fill out the contact form.
