könyvelik

Könyvelik is a Hungarian verb form that comes from the verb könyvelni, meaning to keep accounts or to record transactions in a ledger. The word is used to describe a plural subject performing bookkeeping activities, such as recording financial entries or logging events in accounting records.

In ordinary usage, könyvelik appears in financial and administrative contexts. It can refer to the act of processing and recording invoices, receipts, and other accounting data, either within a company or by an external service provider. The accompanying noun form könyvelés denotes bookkeeping as a process, while a person who performs the work is called a könyvelő (bookkeeper). The three terms are related but denote different grammatical levels: action (könyvelés), actor (könyvelő), and form of the verb describing the action performed by a plural subject (könyvelik).

Könyvelik is typically found in formal or semi-formal writing, such as business correspondence, reports, or accounting documentation. It is not a standalone noun and does not describe a person or place by itself; instead, it conveys that multiple subjects are recording transactions in books. When discussing the activity of a single person, other verb forms or nouns are used (for example, ő könyvel, a könyvelő).

Example: A vállalat minden nap könyveli a bejövő számlákat; a könyvelik az eseményeket a főkönyvbe. See also: könyvelés, könyvelő, számviteli nyilvántartás.