Rekeningstanden

Rekeningstanden is Dutch for the balance of an account. The term can refer to both bank accounts and ledger accounts in bookkeeping. In banking, rekeningstand means the amount of money currently available in a bank account as shown on the bank statement or in online banking. It is the net sum after posted transactions, refunds, charges, and interest, though some banks distinguish between the current balance and the available balance, where the latter considers pending transactions.

In accounting, a rekeningstand or saldo is the current balance of a general ledger account as of a specific date. Asset accounts typically carry a debit saldo, while liability and equity accounts carry a credit saldo. The rekeningstand is updated with every posting and is carried into the financial statements, particularly the balance sheet and cash flow analyses.

Reconciliation is often performed to ensure that the rekeningstanden of bank accounts match the bank statements, correcting for timing differences, unposted items, or errors. For individuals and organizations, tracking rekeningstanden supports liquidity management, budgeting, and auditing.

There are related terms such as saldo or balans, used interchangeably in some contexts. The concept emphasizes the current state of funds or obligations within an account, serving as a basis for ongoing financial planning and reporting.