Rekening

Rekening is a term used in several languages, notably Dutch and Indonesian, with related meanings in finance and administration. Broadly, it denotes a record of financial transactions or an account that holds money, a bill to be paid, or a ledger entry. The exact sense depends on context and language.

In Dutch, de rekening can refer to a bill presented by a merchant (for example, de rekening van het restaurant) or to a bank account (een bankrekening). In banking and finance, rekening also appears in terms such as rekening courant (checking or current account), spaarrekening (savings account), and in accounting, a rekening is an individual ledger account in the grootboek that classifies financial transactions.

In Indonesian usage, rekening commonly means a bank account and is also used for invoices or bills that must be paid. The term appears in phrases like membuka rekening (to open a bank account) and membayar rekening (to pay the bill). A bank statement is often called rekening koran, while mutasi rekening refers to account activity. In everyday life, both senses are common, covering banking, billing, and bookkeeping tasks.

Etymology and usage notes: the senses in Dutch and Indonesian reflect a shared origin related to calculation and accounting. Practically, Indonesian usage leans toward consumer bills and everyday financial transactions, while Dutch usage spans banking, invoicing, and formal accounting practices. When encountering the term, the surrounding words usually clarify whether rekening means a bill, a bank account, or an accounting entry.