Jóváírások

Jóváírások are credits recorded in financial accounts, used in both banking and accounting contexts. The term comes from the idea of recognizing or approving an amount and recording it as a credit entry. In Hungarian financial language, jóváírások describe movements that increase the balance of an account on the credit side, or that represent a credit in bookkeeping.

In banking, a jóváírás is money deposited or otherwise added to an account. Examples include salary payments, refunds from merchants, transfers from another account, or interest credits. Such entries raise the account balance and appear as positive movements on bank statements. They are the counterpart to terhelések, which are debits or charges.

In accounting, a jóváírás is the credit side of a double-entry transaction. Credits can increase liabilities or equity, or decrease assets, depending on the account. For example, when revenue is earned or when a customer payment is recorded, the revenue or cash/receivable account is credited. The corresponding debit affects the related asset or expense account. Thus, jóváírások reflect the right-hand side of a journal entry according to the rules of double-entry bookkeeping.

Other uses include credit notes or customer/supplier credits issued to adjust invoices, reimburse returns, or correct overcharges. Processing times and treatment can vary by institution and jurisdiction, but the fundamental concept remains that a jóváírás represents a positive or credit movement within a financial record.