accounting
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accounting department
The department in a company that is responsible for documenting all financial transactions, such as income and expenses.
Bitte leiten Sie die Rechnung direkt an die Buchhaltung weiter.
Please forward the invoice directly to the accounting department.
accounting
The activity of systematically recording business transactions; bookkeeping.
Als Selbstständiger muss ich meine Buchhaltung jeden Monat selbst machen.
As a self-employed person, I have to do my accounting myself every month.
The word is made up of 'Buch' (book) and 'Haltung' (from the verb 'halten' (to hold)). It literally describes the 'holding' or keeping of books in which all of a company's financial transactions are recorded.
Eine ordentliche Buchhaltung ist die Grundlage für den finanziellen Erfolg.
Proper accounting is the foundation of financial success.
You can tell whether the department or the activity is meant from the sentence structure. Prepositions like 'in' (in) or 'an' (to) point to the department. Verbs like 'machen' (to do) or 'erledigen' (to take care of) refer to the activity.
Ich arbeite seit fünf Jahren in der Buchhaltung.
I have been working in accounting for five years.
When referring to the activity, 'Buchhaltung' (accounting) is often combined with the verbs 'machen' (to do), 'führen' (to keep), or 'erledigen' (to take care of).
Viele kleine Firmen lassen ihre Buchhaltung von einem externen Dienstleister machen.
Many small companies have their accounting done by an external service provider.
controlling / management accounting
Buchhaltung and Controlling both deal with a company's figures, but they have different focuses. Buchhaltung documents and records income and expenses, while Controlling evaluates figures for planning, management, and oversight. Use Buchhaltung for ongoing recording and Controlling for analysis that supports decisions.
Die Buchhaltung erfasst die Einnahmen und Ausgaben des Unternehmens jeden Monat.
Accounting records the company's income and expenses every month.
Das Controlling wertet diese Zahlen aus und plant damit das Budget für das nächste Jahr.
Management accounting analyzes these figures and uses them to plan next year's budget.
