Under account assignment is understood in the accounting setting a posting record . When making an account , the accounts , the amounts to be posted and, if necessary, the cost centers are noted on the posting voucher .
In controlling , account assignment is a method for assigning costs and revenues to different evaluation objects in cost accounting systems. Primary and secondary postings are assigned. A document (for example, a posted statement can) here depending on causation on cost centers , projects, contracts or market segments of the income be assigned. A source-based account assignment of documents is therefore a basic requirement in order to later track actual costs in the information systems or to carry out plan-actual comparisons.