Working capital account

In the GDR, the working capital account was a bank account to be kept by the business organizations as well as by the companies and combines , on which the following were to be recorded:

• In the VVB, the companies' payments to the VVB surcharge and expenses of the VVB that were financed from them, the income and expenses of the VVB premium , cultural and social fund , the remuneration fund and the other income and expenses of the VVB and all transitory items ( Outside money ). Transit items were also recorded for the occasional posting, but were immediately spent again through reallocation.

• in the VEB in the course of the month the revenues from realized services and other revenues from which the costs, the production and trade fund levy , production , service , trade and consumption levies were covered.

The bank account to be kept was referred to as the working capital account in production goods trading. Before the resource account was named, the terms “Verrechnungskonto” and “Bank balance in Mark” were also used in the companies.