kontoform

Kontoform, sometimes called Kontenform in German-language accounting, describes the traditional ledger format used in double-entry bookkeeping for a single account. It presents a two-column page in which debits and credits are recorded separately to show how a transaction affects that account.

The left column is Soll (debit) and the right column is Haben (credit). Debits increase asset and expense accounts and decrease liability, equity, and revenue accounts, while credits do the opposite. The totals on both sides are used to determine the account balance, which is recorded on the side with the greater sum.

Accounts are opened with a balance and then postings from the journal to the respective Konten form; the Konten form is part of the general ledger (Hauptbuch). The method facilitates tracing the effects of every transaction and supports the double-entry principle that total debits equal total credits.

Historically, Kontenformen were widely used in German-speaking countries and in early accounting education; today, the term remains common in teaching and in older manual ledgers. In modern computerized accounting, digital ledgers provide equivalent functionality, but the concept of Kontenform persists as a pedagogical tool and reference.

See also: T-account, double-entry bookkeeping, Hauptbuch.