Inventory account

Inventory accounts are accounts to which business transactions are posted that change the inventory. They are derived from the balance sheet that is kept by each company. A separate inventory account is assigned to each item in the balance sheet.

Definition / explanation

Everything that causes changes in the inventory is posted to an inventory account, for example the purchase of a printer or the payment of an open invoice. A stock account begins in the balance year with an opening balance. This can be found in the balance sheet.

Active and passive inventory accounts

A distinction is made between passive and active inventory accounts. Assets are recorded and displayed on an active inventory account - i.e. the items of the current assets and fixed assets as well as the active ones Accruals and deferrals.

Beim passiven Bestandskonto wird das Kapital (Eigenkapital, Fremdkapital und passive Accruals and deferrals) abgebildet.

Difference between inventory accounts and profit accounts

Business cases that affect profit or loss are posted in a profit account. These are, for example, interest income, expenses for commissions or wages. These business cases have no effect on the inventory and are therefore posted separately. In addition, the balances of these accounts are no longer carried, as is the case with inventory accounts.

Bei Bestandskonten wird der veränderte Saldo am Jahresende in die Schlussbilanz übertragen. Success accounts hingegen werden immer mit dem Wert „0“ eröffnet und zum Ende des Jahres über die Gewinn- und Verlustrechnung verrechnet.


  • Postings that change the inventory are recorded in inventory accounts
  • Each item in the balance sheet is assigned its own stock account
  • a stock account is always opened with an opening balance
  • Closing inventory is transferred to the closing balance
  • Active inventory account: assets (current assets, fixed assets and prepaid expenses)
  • Passive inventory account: capital (equity, debt and deferred income)
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