inbetalning

Inbetalning is a Swedish financial term that denotes money received by an individual or organization, i.e., a cash inflow into a bank account, cash register, or fund. The term is commonly used in accounting, banking, and taxation, and it is the counterpart to utbetalning, which describes money paid out.

In practice, inbetalningar occur when customers pay invoices, when a government agency receives tax or social security payments, when a fund or pension plan receives contributions, or when refunds are deposited to a payer’s account. The concept is used to describe the inflow side of cash flow statements and to describe the settlement of accounts receivable; for example, a client’s payment reduces accounts receivable and increases cash or bank balance.

In bookkeeping, inbetalningar are recorded as cash inflows. They can be full or partial and may be subject to timing considerations, such as when payments are posted after the end of an accounting period. In tax and reporting contexts, governments use the term to describe payments received from taxpayers.

Etymology: the word is formed from in- meaning into and betalning meaning payment. Related terms include utbetalning (cash outflow) and betalning (payment) in a broader sense.