{"id":4413,"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=4413"},"modified":"2026-09-07T09:11:15","modified_gmt":"2026-09-07T09:11:15","slug":"double-entry-bookkeeping","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/doppelte-buchfuehrung\/","title":{"rendered":"Double-entry bookkeeping"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p>The <strong>Double-entry bookkeeping<\/strong> is a Buchf\u00fchrung system where every business transaction affects at least two accounts and is recorded with an equal amount in debit and credit.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>Doppelte Buchf\u00fchrung ist ein Buchhaltungssystem, bei dem jede Transaktion auf mindestens zwei Konten erfasst wird, einmal als Soll- und einmal als Habenbuchung.<\/h2>\n\n  <p>In double-entry Bookkeeping, a business transaction is not recorded in just one place. Every entry has a corresponding counter-entry in at least one other account.<\/p>\n\n  <p>This keeps debit and credit entries balanced in terms of amount, and economic transactions can be systematically recorded across different accounts.<\/p>\n<\/section>\n\n<section id=\"prinzip\">\n  <h2>How does the basic principle work?<\/h2>\n\n  <p>For every business transaction, it is determined which accounts are affected and on which side of the account the respective amounts are posted.<\/p>\n\n  <p>The technical allocation to the accounts is as <a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a> designated. The specific debit-credit assignment is subsequently carried out in a <a href=\"\/en\/glossary\/booking-entry\/\">Booking entry<\/a> depicted.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>Basic principle:<\/strong> Every debit entry has a corresponding credit entry of the same amount.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"konten\">\n  <h2>Which elements are part of double Bookkeeping?<\/h2>\n\n  <p>The fundamental elements include, in particular:<\/p>\n\n  <ul>\n    <li>Debit and Credit<\/li>\n    <li>Content<\/li>\n    <li>Account assignment<\/li>\n    <li>Booking entries<\/li>\n    <li>Content balances<\/li>\n  <\/ul>\n\n  <p>The individual entries are recorded in the respective accounts and, among other things, in the <a href=\"\/en\/glossary\/ledger\/\">Ledger<\/a> systematically combined.<\/p>\n<\/section>\n\n<section id=\"abschluss\">\n  <h2>Connection with Balance sheet and profit and loss statement<\/h2>\n\n  <p>The double Bookkeeping forms an essential basis for determining assets, liabilities, expenses and income items.<\/p>\n\n  <p>The resulting account balances are fed into, amongst other things, Balance sheet and profit and loss statement.<\/p>\n<\/section>\n\n<section id=\"euer\">\n  <h2>Double Bookkeeping and CASH-BASIS INCOME STATEMENT \u2013 what is the difference?<\/h2>\n\n  <p>The double Bookkeeping is from the <a href=\"\/en\/glossary\/your\/\">Cash-basis income statement (CASH-BASIS INCOME STATEMENT)<\/a> to distinguish.<\/p>\n\n  <p>Under the double Bookkeeping method, business transactions are systematically recorded in debit and credit accounts. Under the CASH-BASIS INCOME STATEMENT method, taxable profit is generally determined by offsetting operating income against operating expenses.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/booking-entry\/\">Booking entry<\/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    <li><a href=\"\/en\/glossary\/your\/\">Cash-basis income statement (CASH-BASIS INCOME STATEMENT)<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4413","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4413","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=4413"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}