Verbuchen

Verbuchen is a German verb meaning to record or enter an item in the books, typically in an accounting or bookkeeping context. It denotes the act of posting a financial transaction to the accounts in a double-entry system, by creating a journal entry that affects one or more accounts on the Soll and Haben sides. The noun form is Buchung, and the process is Buchführung.

In practice, verbuchen occurs when a document such as an invoice, receipt, bank statement, or internal cost allocation is processed. Steps often include identifying the transaction, assigning the proper account(s), determining the amount and date, and deciding whether it increases or decreases assets, liabilities, equity, income, or expenses. The entry is recorded in the general ledger (Hauptbuch) or sub-ledgers (Nebenbuch), and balances are updated. After posting, the transaction is traceable by the associated Beleg (proof document).

The term is common in German-speaking accounting, finance, and administration, including small businesses and corporate finance. It can also be used more loosely to mean accounting for or recognizing a receipt or payment, for example "eine Zahlung verbuchen" or "eine Ausgabe verbuchen."

Related concepts include Buchführung, Buchungssatz (the accounting entry specifying Soll and Haben), Hauptbuch, Nebenbuch, and Buchungsfehler. Etymologically, verbuchen derives from Buch (book) and führen (to lead), with the sense of entering a transaction into the books.