Two-circuit system

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In business administration, the term two-circle system describes the strict separation between external accounting and internal accounting within companies.

This separation is due to the different groups to which the two bookkeeping systems are directed and the resulting different claims. The former serves as an information tool for groups outside the company (e.g. stakeholders , the tax office ), the latter only serves internal company purposes, especially for optimization, and is informal. The two-circle system is traditionally widespread in German-speaking countries and can be found e.g. B. in the Anglo-Saxon area not.