verbuchtes

Verbuchtes is a term used in German accounting to indicate that an item has been entered or posted in the official accounting records. It derives from the verb verbuchen, meaning to post or record a transaction in the books. As an attributive adjective, verbucht is commonly seen before nouns such as Belege (receipts), Buchungen (bookings), Transaktionen (transactions), or Geld (money). In everyday usage you will encounter phrases like verbuchte Transaktionen, verbuchte Belege, or verbuchtes Geld to denote items that have already been recorded in the ledger.

In practice, the status of an entry typically moves from unverbucht or nicht verbucht (not yet posted) to verbucht (posted). Accounting software and financial reports often distinguish between verbucht and unverbucht items to indicate whether entries are complete for the period or for reporting purposes. The distinction is important for closing processes, reconciliations, and the preparation of financial statements.

Examples of usage include: Die verbuchten Transaktionen des Monats wurden dem Hauptbuch hinzugefügt. Die Belege müssen noch verbucht werden, bevor der Bericht erstellt wird. The term is mostly used in professional contexts such as bookkeeping, auditing, and enterprise resource planning systems, and it helps clarify the status of financial data in a given period.

See also: verbuchen, Beleg, Buchung, Bilanz, Jahresabschluss.