In the course of this site, the “accounting record” has already been mentioned several times.It is long
since expedient to explain this approach. For simplification, a posting record is an instruction on which
accounts – and on which account side – should be posted in a business transaction A business transaction
is based on a document, and a posting record is created for each bookkeeper In practice, the posting
principle consists of entering the accounts on the document (or a posting list), which is then added to
the journal manually or by computer During enrollment (self-study or in courses and schools) the
accounting records are formulated.
For the accountant, this means: 2,000 euros put into the fund (booking on the debit side of the
account), which were previously withdrawn from the bank (booking on the tab Side of the account). The underlying document is usually the bank statement.
“Wait!” You might say. “Why is the amount in the cash in the debit and at the bank in the credit? In the
cash we have just put something in it and taken away from the bank? On the bank statement, but all the
negative Bookings (that is, if we take off something) in the target and if something adds to the credit! “
You must first get rid of this comparison. What is posted on the accounts within a bookkeeping depends
on which accounts are addressed. The pages of the balance sheet are not SOLL and HA-BEN, as with the
individual accounts, but AKTIVA and PASSIVA. Accordingly, the accounts that are developed from the
asset side of the balance sheet are called active accounts. For the active accounts, the debit balance and
the receipts are always the target. The deductions are entered in the credit and the final inventory is
determined. Since the cash register and bank are both active accounts (the bank at least in this
example), the entries must be treated according to the above posting record. Additions come to the
cash register (we put something into it) and leaving the bank (we got money out of there).
The cashier is the “debtor” of the bank, who has received the amount of money from it, and accordingly
receives an entry in the debit at the cash register and at the bank (she is the “creditor”).
Find the right framework for everything: accounts and classes
What an account is, has already been briefly explained in a previous chapter.
However, the comments on the “accounting rate” already make it clear that there is a more differentiated picture of accounts in accounting.
The balance sheet must be reconciled to accounts before the actual business begins, whether at the
start of business or at the beginning of a new fiscal year. Two types of accounts already result from this
reversal: the asset accounts – which were already explained in the previous section on the booking
record – and the liability accounts. These asset and liability accounts are also called inventory accounts
because they contain the company’s holdings (everything that’s mentioned in the inventory).
In addition, there are also the success accounts on which the bookings are recorded, which are relevant
to success. By concluding these accounts, the actual business successes become visible. You book here
so the income and expenses of taking over. If the income is greater than the expenses, there is a profit.
If the expenses are greater than the income, the result is a loss. The aggregation of all success accounts
takes place (in the case of monthly and annual financial statements) in the profit and loss account (the
so-called profit and loss account).
In order to make the accounting as uniform as possible, so-called chart of accounts were defined, which
summarize and number the different types of accounts in groups (the so-called account classes). There
are quite a few chart of accounts for the different economic sectors such as retail, wholesale, industry,
banking and so on. However, these chart of accounts are generalized so far that each company can build
up an individual framework.
The deviation in the different accounts (SKR, IKR, GKR) is not important for the understanding of the
double-entry bookkeeping or the practical work of the accountant. Anyone who finds his way around a
chart of accounts can do so without any major changes. However, the fact that one has to get used to
new numbers and terms in such a case and therefore is initially somewhat hampered in the process
does not change the identical system. The difficulties are more that the retail accountant is dealing with
quite different accounting problems (stronger fixation on the cash register business) than the
accountant in an industrial company (accounting for industrial services).
“It’s always been clear to me that you should use the right framework for everything, but that also
applies to accounting, I would not have thought.” “Above all, it is a help, for the accountant himself. So he can quickly find an assignment for new incidents. In addition, this system also provides a good overview. In addition, he can quickly provide expert third-party information on the accounting without having to explain much. That is one of the demands of the legislature on bookkeeping. ” “Do you have to read third in your bookkeeping?” “Not any. But if the tax office comes, or the social security agencies want to check the payroll, then you must allow that. “
“But not others, right?” “Depends on. If, for example, you have contracts that your representatives are allowed to check their commission statements in case of doubt, you can deny them. ” “Do you do something like that? I mean – do you write such rights in contracts? ” “Usually not, but I have already seen such contracts. And if so, then you have to keep that course. Sometimes the legal form is also responsible for strangers being allowed to look into the accounting department, for example, when it must be assumed that auditors have to audit them. “