Belegposition

Belegposition is a line item on a financial document (Beleg) in double-entry bookkeeping. Each Belegposition records a single posting to a general ledger (G/L) account and the corresponding debit (Soll) or credit (Haben) amount. A Beleg consists of a header (Belegkopf) and one or more Belegpositionen. For a valid posting, the sum of all Soll amounts equals the sum of all Haben amounts.

Typical fields of a Belegposition include the G/L account (Konto), the amount (Betrag) and currency, the posting side (Soll or Haben), and tax information (Steuerschlüssel/Steuersatz). Additional data may specify cost objects such as cost center (Kostenstelle), cost object or order (Kostenträger/Auftrag), project, and asset number. A Belegposition often carries descriptive text, posting date, and references to related documents.

Belege are used to record every transactional line that makes up a document, for example invoices, supplier credits, or internal transfers. The Beleg’s header provides overall information (date, document number, partner), while the Belegpositionen provide the detailed accounting entries. In accounting practice, the total of the Belegpositionen must balance within the Beleg, ensuring proper recording in the general ledger (Hauptbuch).

In ERP environments, Belegpositionen enable precise reporting, reconciliation, and cost control at the line level. The term Belegposition is common in German-speaking contexts and is often treated as synonymous with Belegzeile. Related concepts include Belegkopf (the header) and the overall Beleg workflow from creation to posting.