verrekenkundige

Verrekenkundige refers to a person who specializes in the discipline of verrekenkunde, the calculation of offsets and settlements between parties. The root verb verrekenen means to offset or settle debts or accounts, and the suffix -kundige denotes expertise. A verrekenkundige thus studies, analyzes and applies methods for determining net positions, reconciling accounts, and drawing up settlement statements in financial, legal, or administrative contexts.

Historically and in Dutch-language texts, the term appears in relation to civil-law settlements, partnership accounting, estate division, and insolvency procedures, where complex offsetting of claims and debts must be performed. In modern practice, the specific job title is uncommon; routine responsibilities are usually carried out by accountants, auditors, or financial analysts, who perform similar calculations as part of reconciliation, cost allocation, or settlements.

Typical tasks include calculating net amounts owed after applying offsets, allocating shared costs among entities, preparing settlement or reconciliation statements, and validating the accuracy of balances between parties. The role requires mathematical proficiency, familiarity with accounting principles, and an understanding of relevant legal frameworks for settlements and offsets.

The term remains primarily historical or descriptive in contemporary professional language, with cross-reference to related fields such as accounting, finance, law, and insolvency. See also accounting, reconciliation, settlement, offsetting, civil law, insolvency.