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
After postings, a trial balance is typically prepared to verify that the books are in balance. The
In practice, postings can occur in manual ledgers or through computerized systems within accounting software or
The term fkönyvbe is commonly used in Hungarian-language accounting to describe the action of recording into