Accounting means giving an account of the expenses and / or income . Settlement is the arithmetic determination and accountability of the results of a transaction or asset management . In colloquial terms, billing has become established in many matters of daily life. Services provided are billed , as are claims or liabilities in general, for example in the case of claims for damages . When calculating claims in an insured event, one speaks of a settlement on the part of both the policyholder and the insurer .
Billing is often incorrectly used as a synonym for billing . This is offset by comparing a claim with a corresponding liability; the sum of all claims less the sum of all counterclaims result in the claim . With this settlement, all considered (offset) claims become invalid, they are considered fulfilled. Another form is offsetting , a fulfillment surrogate regulated in BGB .
In the following areas in particular, it is a question of billing:
- In labor law there is payroll accounting and simple accounting ; both deal with payroll accounting.
- Banking : The LZB settlement existed since November 1953 as a nationwide multilateral settlement of daily receivables and liabilities (also from checks : para. 1 SchG and bills of exchange : para. 2 WG ) between credit institutions of a bank via a central one Settlement office in the premises of the Landeszentralbank (LZB); legally it was a set-off. These clearing houses of the Deutsche Bundesbank were closed in March 2000.
- The Hamburg accounting was organized like the nationwide LZB accounting. It was an independent institution of the most important Hamburg credit institutions, which merged in the legal form of an unregistered association ("Große Abrechnung" or "Hamburger Abrechnung"), in which the LZB Hamburg was only an equal member. Due to the increasing number of electronic payments , it was decided to close the Hamburg account in June 1997.
- Today's special forms of accounting are clearing , current accounts , netting and discounting .
- The tax law knows the billing notice that the tax authority has been made or the tax office in the municipality when it issues about the tax debt ratio is.
- In criminal law , billing fraud in the healthcare system is known as a type of fraud under Criminal Code .
- In the insurance sector is the average statement in the maritime shipping by the average adjuster for a large disaster , the distribution of damages charged to the participants.
- Consumption bills are provided by utility companies that provide customers with district heating , gas , electricity and water supplies via a network , and by telecommunications companies .
- The contract law provides for a final final invoice after the advance payments have been made, which takes into account the mutual services .
- The Housing knows for rent the charge settlement , which among other things, heating bills , electricity costs billing and water consumption composed. In the case of condominiums, there is the house fee, which is to be paid as an advance payment on the subsequent annual statement .
The billing should at least be in text form and the billing components should be clearly displayed so that the billing recipient can understand them.
In a figurative sense, the term billing is used, for example, in the phrase “I'll still settle accounts with you” when one party sees itself being taken advantage of by another and would like to suggest that it is working towards compensating for the advantage.
If a person obtains compensation for himself by force - i.e. usually illegally - or with the help of others, this is also called accounting. This form of reckoning is mainly found as revenge , voluntary reparation out of one's own motivation is not called reckoning.
- Gerhard Wahrig , German Dictionary , 1968, Col. 275
- Verlag Dr. Th. Gabler (Ed.), Gablers Wirtschafts-Lexikon , Volume 1, 1984, Col. 28
- Wolfgang Grill, Gabler Bank Lexikon , 1995, p. 5
- Peter Bülow, WechselG, ScheckG, AGB , 2004, p. 457
- Gerhard Lippe / Jörn Eseman / Thomas dancers, Knowledge for bankers , 1998, p 468