Indbetaling

Indbetaling is a term used in Danish (and in similar Nordic contexts) to describe an inflow of money into an account. In ordinary usage it refers to the act of paying money into a bank account, such as when a customer settles an invoice or when wages are deposited into an employee’s account. It contrasts with udbetaling, the act of money leaving an account.

In banking and payments, an indbetaling can be made by depositing cash at a branch, by card payment, by giro transfer, or via online or mobile banking. Businesses often use indbetalingskort (payment slips) to facilitate customer payments. Electronic transfers and card payments have largely replaced checks as common methods of indbetaling in many contexts.

In accounting and bookkeeping, an indbetaling increases the recipient’s bank balance. In double-entry bookkeeping the exact credit depends on the source: a customer payment toward sales is recorded as a debit to cash/bank and a credit to revenue or accounts receivable; a capital contribution from owners increases equity; a payment received from other sources is credited to the appropriate revenue, liability, or equity account.

Applications and practical considerations include individuals receiving salaries, pensions, refunds, or reimbursements, and businesses relying on timely indbetaling for cash flow and working capital. Some transactions require specific documentation, such as payment slips or receipts, and compliance and anti-money laundering rules demand proper identification and traceability of inflows. Overall, indbetaling represents the inflow side of financial transactions in personal, corporate, and public accounts.