{"id":4405,"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=4405"},"modified":"2026-09-07T09:03:08","modified_gmt":"2026-09-07T09:03:08","slug":"booking-entry","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/buchungssatz\/","title":{"rendered":"Booking entry"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p>A <strong>Booking entry<\/strong> formal representation of a business transaction in the <a href=\"\/en\/glossary\/double-entry-bookkeeping\/\">double-entry bookkeeping<\/a>. It shows which accounts are debited and credited.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is a booking entry?<\/h2>\n\n  <p>A business transaction alters at least two accounts within double-entry book-keeping Bookkeeping. The booking entry presents this alteration in a defined format and assigns the accounts involved to the debit or credit side accordingly.<\/p>\n\n  <p>This transfers an economic transaction into the account logic of Bookkeeping.<\/p>\n<\/section>\n\n<section id=\"aufbau\">\n  <h2>How is an entry structured?<\/h2>\n\n  <p>The basic format of a simple journal entry is:<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>debit account to credit account<\/strong><\/p>\n  <\/div>\n\n  <p>In addition, the booking process involves in particular the booking amount and the reference to the underlying transaction or document.<\/p>\n<\/section>\n\n<section id=\"kontierung\">\n  <h2>What is the difference between a booking entry and Account coding?<\/h2>\n\n  <p>The <a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a> determines which accounts a business transaction is assigned to. The posting record then shows which of these accounts are debited and which are credited.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> The Account coding determines the accounts involved \u2013 the journal entry shows their debit and credit allocation.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"arten\">\n  <h2>Simple and compound journal entry<\/h2>\n\n  <p>Depending on the number of accounts involved, a distinction is made in particular between two forms:<\/p>\n\n  <ul>\n    <li><strong>Simple journal entry<\/strong> A debit account is set against a credit account.<\/li>\n    <li><strong>Compound journal entry:<\/strong> Multiple accounts are involved on at least one side.<\/li>\n  <\/ul>\n\n  <p>Regardless of the number of accounts involved, the amounts on the debit and credit sides must match.<\/p>\n<\/section>\n\n<section id=\"hauptbuch\">\n  <h2>Context with General ledger<\/h2>\n\n  <p>The business transactions recorded by accounting entries change the balances of the respective accounts. These accounts are in the <a href=\"\/en\/glossary\/ledger\/\">Ledger<\/a> systematically combined.<\/p>\n\n  <p>The accounting entry is therefore a fundamental element of the double-entry Bookkeeping system, but is not a Bookkeeping process in its own right.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/double-entry-bookkeeping\/\">Double-entry bookkeeping<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/ledger\/\">Ledger<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4405","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4405","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=4405"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}