könyvel

Könyvel is a Hungarian verb meaning to record financial transactions in the books or to post entries in a company’s accounting records. It denotes the act of maintaining and updating the financial accounts, typically on a daily or periodic basis. The related noun is könyvelés, referring to the process of bookkeeping, while a person performing the task is a könyvelő (bookkeeper or accountant). The term is commonly used in professional finance, business administration, and internal reporting.

Etymology and context: The word derives from könyv, meaning book, with the suffix -el forming a verb that denotes performing an action related to the root. In accounting, könyvel often implies applying the double-entry bookkeeping method (dupla könyvelés), where every transaction affects at least two accounts with debits and credits. The act can be described as könyvelés egy tételről vagy a tranzakció könyvelése, and a completed entry is said to be könyvelve or be van könyvelve.

Usage and related terms: In practice, transactions such as invoices, receipts, payroll, and expenses are könyvelve in the general ledger (főkönyv). Related terms include könyvelő (professional/bookkeeper), főkönyv (general ledger), és bizonylat (voucher or supporting document). The essential concept is maintaining accurate, up-to-date financial records to reflect a company’s economic activities.

Regulatory context: In Hungary, bookkeeping must comply with applicable accounting standards and statutory requirements, with records supported by vouchers and kept for prescribed periods. Many businesses employ licensed könyvelők or internal accounting staff to ensure compliance, accuracy, and timely reporting.