fkönyvbe

fkönyvbe is a Hungarian term used to describe the act of posting accounting entries to the general ledger (főkönyv). The general ledger is the central repository of a company's financial balances, organized by account, such as assets, liabilities, equity, revenues, and expenses. It serves as the core record from which financial statements are derived.

In accounting, each financial transaction is first recorded in a journal (bizonylatban) with corresponding debit and credit amounts. Posting to the főkönyvbe transfers these debits and credits from the journal to the appropriate ledger accounts, updating their running balances. The process adheres to double-entry accounting: every debit entry has a matching credit entry, ensuring that total debits equal total credits.

After postings, a trial balance is typically prepared to verify that the books are in balance. The data from the general ledger support the creation of financial statements such as the balance sheet and the income statement. Ledgers may also feed sub-ledgers (for example, accounts payable and accounts receivable) for more detailed analysis.

In practice, postings can occur in manual ledgers or through computerized systems within accounting software or ERP platforms. Postings are usually generated from approved journal entries and accompanied by audit trails and controls to prevent and detect errors. When discrepancies arise, reversing or adjusting entries may be made before final reports are issued.

The term fkönyvbe is commonly used in Hungarian-language accounting to describe the action of recording into the main ledger, though more formal variants include "főkönyvbe történő könyvelés" or "bejegyzés a főkönyvbe."