Account assignment guideline

The account assignment guideline is used in accounting as a guide for uniform account assignment . It defines a catalog of possible business transactions and specifies which accounts in the chart of accounts are to be used for these business transactions and which cost centers or sales orders can be assigned to the accounts.

The creation of a chart of accounts, booking guidelines or account assignment guidelines serves to structure and standardize the internal balance sheet accounting.

See also

• Chart of accounts

literature

• Bertl Romuald, German Eva, Hirschler Klaus: Bookkeeping and accounting manual. LexisNexis ARD Orac, 2007, ISBN 978-3-7007-3644-8