Bookings
Invoices and credit notes
For every invoice line item in a given period, the line items is first recorded in the “Buchungen”-file. For line items that span over multiple accounting periods, amounts are first collected on the respective deferrals account as mentioned above.
Tip
Deferred income is recognized based on the net amount of a receivable, as the VAT for the entire receivable is due immediately.
If a line items doesn’t have a period, but a single delivery date and if that date falls into the current month, then the line item is booked on the respective revenue account right away (for example for additional costs).
Percentage-discounts are factored into the line item and the discounted amount is reflected in the accounting export.
Credit notes are handled analogously.
Payments and refunds
Payments and refunds are also part of the bookings file. Payments will only appear if they are at least in the status “settled”.
Tip
In you are using offline payments, it might be useful to settle payments within the accounting period in order to include them in your accounting export.