{"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":"2026-05-12T10:12:52","modified_gmt":"2026-05-12T10:12:52","slug":"booking-entry","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/buchungssatz\/","title":{"rendered":"Booking entry"},"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>Booking entry<\/strong> formal representation of a business transaction in the <a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a> through the juxtaposition of debit and credit. It forms the basis of double-entry bookkeeping.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>Every business transaction is recorded in the form of a journal entry. This involves at least one account being debited and one account being credited.<\/p>\n        <p>The appropriate <a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a> determines which accounts are affected.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>The proper recording of business transactions is part of the statutory accounting obligations. Journal entries must be verifiably documented and archived in an audit-proof manner.<\/p>\n        <div class=\"snippet tip\">\n          <p><strong>Note:<\/strong> structured booking system 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>The booking entry is a fundamental step in all areas of accounting, including:<\/p>\n        <ul>\n          <li><a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/accounts-payable\/\">Accounts payable<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/anlagenbuchhaltung\/\">Asset accounting<\/a><\/li>\n        <\/ul>\n        <p>It represents the technical implementation of a documented business transaction.<\/p>\n      <\/section>\n\n      <section id=\"tools\">\n        <h2>Components<\/h2>\n        <ul>\n          <li>Debit account<\/li>\n          <li>Savings account<\/li>\n          <li>Booking amount<\/li>\n          <li>Reference to voucher<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"schritte\">\n        <h2>Typical procedure<\/h2>\n        <ol>\n          <li>Receipt check<\/li>\n          <li>Determination of affected accounts<\/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>Incorrect booking entries can lead to false evaluations or erroneous financial statement representations. A consistent system is therefore essential for the quality of bookkeeping.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Incorrect container selection<\/li>\n            <li>Incomplete details<\/li>\n            <li>Undocumented allocation of supporting documents<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n        <div class=\"snippet info\">\n        <h3>What is a booking entry?<\/h3>\n        <p>The formal representation of a business transaction through debit and credit entries.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>What is it made of?<\/h3>\n        <p>From at least one debit account, one credit account, and the corresponding amount.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Why is he important?<\/h3>\n        <p>Documents form the basis for correct and comprehensible accounting.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The booking entry is a central element of double-entry bookkeeping and ensures the systematic recording of business transactions within financial accounting.<\/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-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}]}}