Accounting area
An accounting area is the subset of all documents that are assigned to an arbitrarily defined category within an accounting system in order to simplify evaluations of the accounting system according to the place where the document was created (such as branch, permanent establishment, product group, etc.) or sub-area ( financial accounting or cost and performance accounting ) .
With the consecutive numbering of documents, these can already be assigned to billing groups by means of unambiguous combinations of numbers and letters, whereby there are legal obligations for the unambiguous assignment of numbers in order to enable the document to be clearly identified.
Billing groups according to the place of origin of the document (branch, permanent establishment, product group, service process, cash register, etc.) simplify document regulations and EDP-supported result evaluations of the accounting system.
Accounting areas according to sub-area of accounting enable the assignment of business cases to financial accounting (accounting area 1) or to cost and performance accounting (accounting area 2). In the accrual calculation ( results table ), the expenses and income from financial accounting are assigned to accounting area 1 and the costs and services from cost accounting to accounting area 2.