{"id":4422,"date":"2026-04-15T11:52:17","date_gmt":"2026-04-15T11:52:17","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&p=4422"},"modified":"2026-09-07T09:58:02","modified_gmt":"2026-09-07T09:58:02","slug":"accounting-entry","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/kontierung\/","title":{"rendered":"Account assignment"},"content":{"rendered":"
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Account assignment<\/strong> denotes the accounting allocation of a business transaction to the accounts provided for this purpose. It determines on which accounts a transaction is recorded, thereby forming a basis for its subsequent posting.<\/p>\n <\/div>\n<\/section>\n\n

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What does Account coding mean?<\/h2>\n\n

Business transactions are allocated to specific accounts in Bookkeeping. In Account coding, it is determined which accounts are used to record a specific transaction.<\/p>\n\n

The classification depends in particular on the nature and economic substance of the transaction and the account system used in the company.<\/p>\n<\/section>\n\n

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Account coding in the double Bookkeeping<\/h2>\n\n

In the double-entry bookkeeping<\/a> at least two accounts are involved in a business transaction. The Account coding determines to which accounts the transaction is to be objectively allocated.<\/p>\n\n

The resulting entries are posted to the corresponding accounts of the General ledger<\/a> or recorded in the corresponding Buchf\u00fchrung sectors.<\/p>\n<\/section>\n\n

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Account coding and booking entry \u2013 what is the difference?<\/h2>\n\n

Account coding and Booking entry<\/a> are closely related, but do not mean the same thing.<\/p>\n\n

The Account coding determines the accounting classification of the transaction to the designated accounts. The booking entry shows which accounts are debited and which are credited.<\/p>\n\n

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In short:<\/strong> The Account coding determines the account assignment \u2013 the booking entry reflects the debit and credit entry.<\/p>\n <\/div>\n<\/section>\n\n

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What role does the Chart of accounts play?<\/h2>\n\n

The Account coding aligns with the accounts used in the company. These are typically derived from a Chart of accounts or chart of accounts.<\/p>\n\n

This allows comparable business transactions to be allocated to the designated accounts according to a uniform system.<\/p>\n\n

Depending on the Buchf\u00fchrung system, additional features such as cost centres, Cost object or tax classifications can also be recorded.<\/p>\n<\/section>\n\n

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Related terms<\/h2>\n\n