Rebooking

from Wikipedia, the free encyclopedia

In accounting, a rebooking is a change to a previously made booking , while in colloquial language it means a contract change in the service sector .

General

The word rebooking comes directly from the booking and this from "book". Johann Christoph Adelung stated in 1793: "For merchants, book is primarily understood to be their account book ". In the past, a transfer was made by transferring from one invoice book to another. “Book” is therefore not the literary work, but the main book or its sub-books .

While an underlying business transaction is essentially retained when rebooking, it is ended when it is canceled .

Accounting

The transfer relates to G / L accounts and therefore affects the balance sheet . Transfer postings can therefore be made for inventory accounts and profit accounts. In terms of posting, the transfer posting is the transfer from the issuing G / L account to the receiving one. Transfer postings, for example in asset accounting, can be broken down, depending on the underlying business transaction, into transfer posting from asset to asset, transfer posting between affiliated companies and transfer posting within the framework of the settlement of assets under construction , which are transferred to the final balance sheet item ( e.g. warehouses ) after completion .

In balance sheet , tax and bookkeeping as well as in merchandise management systems , transfer posting is understood to mean the change to a posting made to another posting account (see also: general reversal ). In merchandise management systems, transfer postings always result in a change in inventory (e.g. when warehouse goods are transferred from available to blocked by warehouse management ).

Legal issues

Outside of accounting, especially in the service sector, the word transfer is used colloquially for a contract change. If individual parts of the contract are to be changed after the conclusion of a contract , the acceptance of the other contracting party is required ( § 151 BGB ), who must accept the offer to rebook.

Travel law

The General Travel Conditions define rebooking as changes made after booking a trip at the customer's request with regard to the travel date , the travel destination , the place of departure, the accommodation or the type of transport and provide for such a contract change for a rebooking fee up to a fixed date before the start of the trip. The traveler's request for a rebooking may not be interpreted as a withdrawal in accordance with Section 651h, Paragraph 1 of the German Civil Code (BGB), because a rebooking only modifies the service content of the travel contract. Rebookings due to travel warnings are often free of charge. Rebookings due to negligence on the part of the company are also usually free of charge (e.g. upgrade due to overbooking ). In some cases, travel cancellation insurance also covers the costs of rebooking.

Banking

In banking, there is a transfer when transfers are made, for example, from a current account with bank balances to a savings account with the same bank account ; this is usually referred to as an account transfer .

In the securities business there is almost exclusively the collective giro procedure , effective pieces are rare. This means that securities are only available as the book values ​​of a global certificate . In the event of a sale of securities , all that is required is a transfer posting at a custodian or central securities depository between seller and buyer. The custodian can transfer the securities as soon as the purchase price of the securities from the buyer and the securities of the seller are available to him at the same time ( English matching principle ). The accounting transfer is to be equated with the physical handover in terms of securities law ( Section 6 DepotG ).

See also

Individual evidence

  1. ^ Johann Christoph Adelung, Grammatical-Critical Dictionary of High German Dialect , Volume I, 1793, Sp. 1235 ff.
  2. ^ Sabine Hefner / Michael Dittmar, SAP R 3 - Finanzwesen , 2001, p. 367
  3. ↑ BGH NJW 1992, 3158 , 3162
  4. ^ Georg Opitz, Depotgesetz: Comment , 1955, p. 172