kreditorischen

Kreditorisch is an adjective used mainly in German accounting and legal language. It derives from Kreditor, meaning creditor, and describes aspects that pertain to creditors or to the credit side of accounting. The term is most common in contexts that distinguish the credit side from the debit side in double-entry bookkeeping.

In accounting practice, kreditorisch refers to entries or balances that arise from obligations toward creditors. Such entries typically increase liabilities or, in some cases, equity, and they are recorded on the credit side of accounts. The corresponding opposite transactions are described as debitorisch, relating to the debtor side or to assets and expenses that are increased on the debit side. A typical example is a kreditorische Verbindlichkeit: a liability recognized when a company obtains goods or services on credit from a supplier and owes the payment to that supplier.

Kreditorisch also appears in balance-sheet language to label items associated with creditors, such as outstanding payables. The term is primarily used by financial professionals, auditors, and legal practitioners. In everyday language, kreditorisch is less common and may be replaced by more specific phrases like Verbindlichkeiten or Forderungen, depending on the context.

In summary, kreditorisch describes creditor-related aspects within accounting and financial reporting, especially credit-side entries and liabilities, and it serves to distinguish these from debitorisch, which concerns the debtor side of the accounts.