bookkeeping
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bookkeeping
The systematic and complete recording of all business transactions (business cases) of a company. This is a legal obligation for most companies.
Eine korrekte Buchführung ist die Grundlage für die jährliche Steuererklärung.
Correct bookkeeping is the basis for the annual tax return.
This word is made up of 'Buch' (book) and 'Führung' (management/keeping). It literally describes the activity of 'Buch zu führen' (keeping books) about business transactions, that is, recording them.
Ohne eine genaue Buchführung verliert man schnell den Überblick über die Finanzen.
Without accurate bookkeeping, you quickly lose track of your finances.
Whether the activity or the department is meant can be recognized from context. If the word appears with a preposition such as 'in der' (in the) or 'an die' (to the), it usually refers to the department. If it is about the activity, it is often combined with verbs like 'machen' (to do) or 'führen' (to keep/manage).
Ich muss diese Rechnung noch in der Buchführung abgeben.
I still have to submit this invoice to the accounting department.
When referring to the activity, people often talk about 'Buchführung zu machen' (doing bookkeeping) or 'Buchführung zu führen' (keeping books). Adjectives that are frequently used are 'ordentlich' (proper), 'korrekt' (correct), or 'doppelt' (double-entry, a specific system).
Jedes Unternehmen muss eine ordentliche Buchführung nachweisen können.
Every company must be able to provide evidence of proper bookkeeping.
The term 'Buchführung' (bookkeeping) primarily belongs to the specialized language of business, tax law, and business management. In everyday life, it is rarely used unless someone is talking about their own business or work.
Für Selbstständige ist das Thema Buchführung besonders wichtig.
For self-employed people, the topic of bookkeeping is especially important.
accounting
'Buchhaltung' and 'Buchführung' can be used very similarly when talking about recording business transactions. Both words can also mean the area or department that does this work. 'Buchführung' sounds a bit more precise and more strongly suggests the obligation to document everything correctly and completely. 'Buchhaltung' is very common in everyday language and in companies, especially when talking about the department. In many ordinary situations, however, you can use both words almost the same way.
Für die Buchführung sammelt mein Kollege alle Belege in einem Ordner.
For the bookkeeping, my colleague collects all the receipts in a folder.
Bitte schick die Rechnung direkt an die Buchhaltung.
Please send the invoice directly to the accounting department.