Posting record

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The booking record is a booking instruction in double-entry bookkeeping . It determines which amounts are to be posted to which accounts and must be recorded in writing on each receipt before posting. Defining a posting record is called account assignment . When posting, the posting records are written to the journal in chronological order . Only in the second step is the journal's posting record list together with the other information (date, document number, etc.) transferred to the general ledger .

The account that is addressed in the debit is also referred to as the debit account ; the in have referenced account is the credit account . The basic format of a booking record is: via debit account to credit account. The “per” stands for “in debit” and the “an” for “in credit”. Often the “per” is omitted entirely. Instead of the “an”, a slash “/” can be used.

Simple booking rate

A simple posting record only affects two accounts. Each must be posted with the same amount. One account is addressed in debit, one in credit.

Example : A customer pays a claim for € 200 by bank transfer. For the payee , the booking record is then:

by bank (200 €) to receivables (debtors) (200 €)

This means that when booking, the "Bank" account is increased by € 200 and in return the "Receivables" account (also called "Debtors") is reduced by the same amount.

Compound posting record

If a business transaction requires more than two accounts, at least one debit and one credit must be posted. The sums of both sides must be the same, otherwise the booking record is incomplete and a booking is impossible.

Example : An outgoing invoice to a customer is billed :

per accounts receivable (119 €) in sales (100 €)
  of sales tax (19 €)
Target total: 119 € Total credit: 119 €


  • Siegfried Schmolke, Manfred Deitermann, a. a .: Industrial accounting ICR. Financial accounting - analysis and criticism of the annual financial statements - cost and performance accounting . 38th edition. Winklers Verlag, 2009, ISBN 978-3-8045-6652-1