{"id":4400,"date":"2026-04-15T11:52:18","date_gmt":"2026-04-15T11:52:18","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4400"},"modified":"2026-05-12T10:12:50","modified_gmt":"2026-05-12T10:12:50","slug":"bank-statements","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/bankbuchungen\/","title":{"rendered":"Bank transactions"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#grundlagen\">Basics<\/a><\/li>\n        <li><a href=\"#recht\">Legal framework<\/a><\/li>\n        <li><a href=\"#einordnung\">Classification<\/a><\/li>\n        <li><a href=\"#tools\">Components<\/a><\/li>\n        <li><a href=\"#schritte\">Procedure<\/a><\/li>\n        <li><a href=\"#praxis\">Practice<\/a><\/li>\n        <li><a href=\"#fehler\">Sources of error<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <p><strong>Bank transactions<\/strong> booking processes within <a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a>, which are used to record incoming and outgoing payments on bank accounts. They form the basis for an accurate representation of liquidity.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>Every payment transaction on a bank account must be recorded promptly and verifiably. The basis for this is the respective bank statement or corresponding proof of payment.<\/p>\n        <p>The appropriate <a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a> specifies which corresponding accounts are affected.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>Payment transactions are subject to the general requirements for proper bookkeeping. Bank transactions must be documented comprehensively, correctly, and comprehensibly.<\/p>\n        <div class=\"snippet tip\">\n          <p><strong>Note:<\/strong> Regular reconciliation between bank accounts and accounting supports compliance with <a href=\"\/en\/glossary\/gobd\/\">GoBD<\/a>.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Systematic classification<\/h2>\n        <p>Bank transactions are closely related to:<\/p>\n        <ul>\n          <li><a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a> Payments received<\/li>\n          <li><a href=\"\/en\/glossary\/accounts-payable\/\">Accounts payable<\/a> (Payments Out)<\/li>\n          <li><a href=\"\/en\/glossary\/booking-entry\/\">Booking entry<\/a> (technical implementation)<\/li>\n        <\/ul>\n        <p>You form the interface between payment transactions and accounting.<\/p>\n      <\/section>\n\n      <section id=\"tools\">\n        <h2>Typical components<\/h2>\n        <ul>\n          <li>Bank account as a ledger account<\/li>\n          <li>Contra-account (e.g. receivable or payable)<\/li>\n          <li>Booking amount<\/li>\n          <li>Reference to proof of payment<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"schritte\">\n        <h2>Typical procedure<\/h2>\n        <ol>\n          <li>Statement reconciliation<\/li>\n          <li>Allocation to the appropriate business transaction<\/li>\n          <li>Creation of the booking entry<\/li>\n          <li>System Entry<\/li>\n        <\/ol>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practical relevance<\/h2>\n        <p>Regular bank postings and account reconciliations contribute to the transparency of the liquidity situation and support the correct preparation of the <a href=\"\/en\/glossary\/jahresabschluss-vorbereiten\/\">Annual financial statement<\/a>.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Unrecorded bank transactions<\/li>\n            <li>Incorrect accounting entry<\/li>\n            <li>Lack of co-ordination between the bank and the accounts department<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n        <div class=\"snippet info\">\n        <h3>Bankbuchungen sind die Aufzeichnungen von Ein- und Auszahlungen auf einem Bankkonto.<\/h3>\n        <p>The recording of incoming and outgoing payments on bank accounts.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Why are they important?<\/h3>\n        <p>You secure complete documentation of payment flows.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>How do they relate to other areas?<\/h3>\n        <p>You are closely involved with debtor and creditor processes.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>Bank statements are a central component of financial accounting and ensure the proper recording of all payment transactions.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/span>\n      <\/footer>\n\n      <p class=\"disclaimer\">\n        Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n      <\/p>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4400","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4400","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4400"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}