Bei Forderungs- oder Verbindlichkeitskonten handelt es sich um Automatikkonten, die im Sinne der doppelten Buchführung als Sammelkonto für Forderungen und Verbindlichkeiten fungieren.
Kreditorenbuchungen werden somit im Hintergrund automatisch auf der Verbindlichkeitskonto gebucht und Debitorenbuchungen auf das Forderungskonto.
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