rekeningtypes

Rekeningtypes is a term used in accounting to refer to the categories of accounts in a chart of accounts. These categories organize and classify financial transactions, enabling consistent recording, reporting, and analysis. The concept appears in many languages, including Dutch and Indonesian accounting practice, where 'rekening' means account and 'types' denotes the classification used to group accounts with similar characteristics.

Common account types are assets, liabilities, equity, revenues, and expenses. Asset accounts represent resources controlled by the entity, such as cash, inventories, and accounts receivable. Liability accounts record obligations to external parties, such as accounts payable and loans payable. Equity accounts reflect the owners' claims after liabilities, including capital contributed and retained earnings. Revenue (or income) accounts track inflows from the entity's core operations, such as sales revenue and service income. Expense accounts record outflows to generate revenue, including salaries, rent, and cost of goods sold.

Account types are used to organize the chart of accounts and to determine how transactions affect financial statements. In the balance sheet, assets, liabilities, and equity appear; in the income statement, revenues and expenses are presented. Many systems also include subtypes or contra accounts (for example, accumulated depreciation as a contra asset) and may separate gains and losses as distinct categories.

While the core types are broadly similar under GAAP and IFRS, local practices may add or subdivide categories to suit regulatory requirements or management needs. In small businesses the chart of accounts may be compact, while larger organizations use a more granular set of accounts with numeric coding to support reporting and budgeting.