{"id":4416,"date":"2026-04-15T11:52:17","date_gmt":"2026-04-15T11:52:17","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4416"},"modified":"2026-05-12T10:12:55","modified_gmt":"2026-05-12T10:12:55","slug":"accounts","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/fibu\/","title":{"rendered":"FiBu"},"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\">Elements<\/a><\/li>\n        <li><a href=\"#schritte\">Procedure<\/a><\/li>\n        <li><a href=\"#praxis\">Practice<\/a><\/li>\n        \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>FiBu<\/strong> ist die gebr\u00e4uchliche Abk\u00fcrzung f\u00fcr <a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a>. The term is frequently used in everyday business and refers to the system for recording all of a company's business transactions.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>Double-entry bookkeeping records all business transactions that affect a company's assets, liabilities, or profit. It is based on the system of <a href=\"\/en\/glossary\/double-entry-bookkeeping\/\">double-entry bookkeeping<\/a>.<\/p>\n        <p>Ein Gesch\u00e4ftsvorfall wird durch einen <a href=\"\/en\/glossary\/booking-entry\/\">Booking entry<\/a> documented.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>Financial accounting is subject to commercial and tax law regulations. Business transactions must be documented completely, correctly, and verifiably.<\/p>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Systematic classification<\/h2>\n        <p>The Financial Accounting department includes, among other things:<\/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          <li><a href=\"\/en\/glossary\/jahresabschluss-vorbereiten\/\">Annual financial statements<\/a><\/li>\n        <\/ul>\n        <p>The financial accounts form the basis for evaluations and closing work.<\/p>\n      <\/section>\n\n      <section id=\"tools\">\n        <h2>Key elements<\/h2>\n        <ul>\n          <li>Content framework<\/li>\n          <li>Account assignment<\/li>\n          <li>Booking entries<\/li>\n          <li>Content alignment<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"schritte\">\n        <h2>Typical procedure<\/h2>\n        <ol>\n          <li>Recording of the business transaction<\/li>\n          <li>Account assignment<\/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>The term FiBu is often used as an abbreviation in everyday business life, without any change in meaning from \"Finanzbuchhaltung\" (financial accounting). It serves to simplify communication.<\/p>\n      <\/section>\n\n      \n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n        <div class=\"snippet info\">\n        <h3>FiBu steht f\u00fcr Finanzbuchhaltung.<\/h3>\n        <p>FiBu is short for Financial Accounting.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Is FiBu something different from financial accounting?<\/h3>\n        <p>No, it is merely the short form.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>What is the term used for?<\/h3>\n        <p>It is used as an abbreviation in day-to-day operations.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>FiBu is the common abbreviation for Financial Accounting and describes the central system for recording all business transactions of a company.<\/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-4416","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4416","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=4416"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}