Cash Book Template

Free Cash Book Template for Car Dealers

A properly maintained cash book is a legal requirement for every car dealer conducting cash transactions. Whether it’s a vehicle purchase in cash, a workshop payment, or a parts sale – every cash movement must be documented without gaps. Our free cash book template meets the requirements of the GoBD and is ready for immediate use.

What Does the Cash Book Template Include?

• Daily Sheet: Structured recording of all cash receipts and expenditures per day
• Columns for: Sequential number, date, posting text/receipt, income, expense, balance
• Opening Balance: Carryover of the cash balance from the previous day
• Daily Closing: Calculation of the closing daily balance with target-actual comparison
• Monthly Overview: Summary of all daily values on a monthly sheet
• Receipt Number Field: Assignment to original receipts for traceability

Mandatory Information in the Cash Book

According to the GoBD (Principles for the Proper Maintenance and Storage of Books), the following information must be recorded:

• Date of the cash movement
• Sequential receipt number
• Posting text (reason for the deposit/withdrawal)
• Amount (separated by income and expense)
• Running cash balance
• The balance must never be negative at any point in time

When Must a Cash Book Be Maintained?

A cash book is mandatory if you:

• Are required to prepare financial statements (revenue exceeding 600,000 euros or profit exceeding 60,000 euros)
• Voluntarily prepare financial statements
• Conduct cash transactions

For car dealers who regularly purchase vehicles in cash or accept cash payments from customers, a cash book is almost always required in practice. Even small businesses should document cash payments to maintain transparency with the tax office.

Typical Cash Transactions in the Car Trade

• Cash payment for vehicle purchases from private sellers
• Cash deposits from customers
• Workshop payments in cash
• Small parts and accessories sales
• Cash deposits and cash withdrawals

Tips for an Audit-Proof Cash Book

• Maintain daily: Enter transactions on the same day – not at the end of the month
• No gaps: Every cash movement must be recorded, even the smallest amounts
• Keep receipts: Every entry must have a corresponding receipt. No receipt, no entry
• Cash count: Count the cash balance regularly and reconcile it with the book value
• No negative balances: A negative cash balance is a sure sign of errors and an audit risk
• Retain for 10 years: Cash books are subject to the statutory retention period

Digital Cash Book with AutoPult

Our template helps you get started. For ongoing operations, a digital cash book is recommended, as offered by AutoPult: cash movements are recorded directly in the system, the balance is calculated automatically, and all entries are stored in an audit-proof manner. This saves you time and keeps you on the safe side for any audit.