The present treatise aims at deriving a general framework for the thermodynamics of open systems typically encountered in chemo– or biomechanical applications. Due to
the fact that an open system is allowed to constantly gain or lose mass, the classical conservation law of mass has to be recast into a balance equation balancing the rate of change of the current mass with a possible in- or outflux of matter and an additional
volume source term. The influence of the generalized mass balance on the balance of momentum, kinetic energy, total energy and entropy is highlighted. Thereby, special focus is dedicated to the strict distinction between a volume specific and a mass specific format of the balance equations which is of no particular relevance in classical
thermodynamics of closed systems.