What is a postering (ledger entry)?

In short

A postering is a single entry in the books: an amount posted to an account with a date, description and voucher number. Every transaction becomes one or more entries.

In practice

An entry always has a debit and a credit side that balance. Buy a computer, and the amount is posted as an expense (debit) and as a bank withdrawal (credit).

Related terms

• Debet and kredit (debit & credit)
• Bogføring
• Efterpostering (adjusting entry)
• See every term in the dictionary

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