Kreditbücher

Kreditbücher are ledgers in accounting that record credit-side entries within the dual-entry bookkeeping system. In German-language accounting, every transaction is captured with a debit (Soll) and a credit (Haben). A Kreditbuch specifically documents increases in credit accounts or credits to receivables, liabilities, or equity, and it helps track obligations and the sources of funds that arise from credits. It is typically used together with other books, such as the Sollbuch and subsidiary ledgers, to keep the accounts balanced.

Historically, Kreditbücher appeared in mercantile practice in German-speaking regions, where merchants maintained separate ledgers to monitor extended credits and balances. With the spread of double-entry bookkeeping in Europe from the 15th century onward, ledgers became standardized into the Hauptbuch (general ledger) and Nebenbücher (subsidiary ledgers). Kreditbücher functioned as specialized or subsidiary ledgers, for example to manage customer credits (Forderungen) or supplier credits (Verbindlichkeiten), and to support auditability and creditor reporting.

In contemporary German accounting, the term Kreditbuch is relatively uncommon; the same functions are performed by the general ledger (Hauptbuch) and the subsidiary ledgers for Forderungen (accounts receivable) and Verbindlichkeiten (accounts payable), as well as by individual customer and supplier accounts. The concept remains central to maintaining the accounting equation and providing transparent records of credits, including related interest, terms, and settlement dates.