tilbagføres

Tilbagføres is a Danish term used in finance and accounting to describe the action of transferring an amount back to its original position, account, or accounting period. It denotes reversing a posting, correcting an error, or reallocating funds by crediting them back to the correct ledger. The noun forms are tilbagførsel or tilbagføring, and the related verb is tilbagføre.

Tilbagførelse is common in several contexts: when a transaction is recorded incorrectly and must be reversed; when a customer returns goods and the sale is credited back; when a grant, subsidy or budget line is reduced and the funds are tilbagført to the giver or to the original budget. In VAT and tax reporting, tilbagførelse may describe adjustments where amounts are moved to the correct period or account.

Implementing tilbagførelse requires proper documentation, such as credit notes, corrected invoices, or journal entries showing the reversal and its justification. The operation affects balance sheet accounts, such as assets or liabilities, or income statement accounts, such as revenues and expenses, and is typically controlled by internal audit trails.

Related terms include tilbageførsel, tilbagføring and reversering, all referring to the broader idea of reversing or reclassifying amounts in the accounting system. Example sentences: Når en fejl postering opdages, tilbagføres beløbet til den korrekte konto. En kreditnota tilbagfører salget og nedsætter den udestående saldo.