krediter

Krediter is a Norwegian verb meaning to credit or to register a credit in financial or administrative contexts. The term is used in accounting, banking, and commercial transactions to describe actions that increase a credit balance, such as reducing an asset or expense or increasing a liability, equity, or revenue, depending on the account involved. The related noun kreditering refers to the act of crediting.

In accounting, kreditering is a fundamental concept in double-entry bookkeeping. Every credit entry must be balanced by a corresponding debit entry. Common reasons for kreditering include refunds to customers, adjustments for overcharges, or the reversal of previously recorded revenue or receivables. Documentation often accompanies the process with a kredittnota (credit note), which formalizes the reduction of a customer’s balance.

In banking and payments, a credit to an account represents funds being added. This can result from deposits, transfers, or refunds. Not all credits correspond to immediate cash receipts; some credits reflect internal adjustments, interest income, or other accounting entries that affect the account balance.

Kreditering is contrasted with debet (debit) in the standard accounting framework, where debiting and crediting determine changes to asset, liability, equity, revenue, and expense accounts. The precise effects of a credit depend on the type of account being affected and the applicable accounting standards. Related concepts include kreditnota, kreditt, and debet, all of which play roles in financial reporting and reconciliation.