Elkönyvelni

Elkönyvelni is a Hungarian accounting term that means to post or record a financial transaction in the books. In practice it refers to entering an amount into the accounting system so that it appears in the company’s ledgers and financial statements. The action is fundamental to bookkeeping and is performed by accountants or bookkeepers within ordinary business procedures.

The verb is built from the root könyvelni (to book), with the prefix el-, which conveys completion or rendering the item into the official records. The related noun elkönyvelés denotes the act or result of posting an entry to the ledger.

Elkönyvelés is used in professional contexts such as invoicing, payroll, purchases, and revenue recognition. In double-entry bookkeeping, a single transaction is recorded with equal debits and credits across appropriate accounts, and the entry is then posted to the main ledgers, such as the főkönyv (general ledger).

Entries typically include a date, a description, the accounts involved, and the amounts. They must be supported by source documents and be traceable for audit and regulatory purposes. Accurate elkönyvelés is essential for reliable financial reporting and tax compliance.

Related concepts include könyvelés (bookkeeping), főkönyv (general ledger), számla (invoice), and beszámoló (financial statement).