kontiert

Kontiert is the past participle of the German verb kontieren and is used in accounting to describe a transaction that has been posted to the correct accounts. The related noun Kontierung refers to the process or result of assigning postings to the ledger in accordance with the chart of accounts.

In double-entry bookkeeping, kontierung involves specifying the debit (Soll) and credit (Haben) accounts and may include additional data such as tax treatment, cost centers, project codes, or business areas. A Kontierungsbeleg records which accounts were used and the amounts, providing traceability for the posting.

Automation plays a significant role in modern accounting systems, where kontierung proposals can be generated automatically and reviewed by a user before posting. Correct kontierung is essential for reliable financial reporting and internal controls; incorrect postings can lead to misstated results and may require Nachkontierung (adjustment postings) to restore accuracy.

The term is standard in German-speaking accounting practice, including Germany, Austria, and parts of Switzerland. It is commonly encountered on invoices, receipts, travel expenses, and other business documents as part of the documentation of how a transaction affects the general ledger. Example usage: Der Beleg wurde ordnungsgemäß kontiert.

See also: Kontenplan, Buchführung, Soll und Haben, Kontierungsregeln, Nachkontierung.