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Accounting is not one of my specialist areas, I admit, so please correct me if I am wrong!
-------------------------------------------------- Note added at 5 days (2010-06-09 15:02:24 GMT) --------------------------------------------------
Is it anything to do with posting?
JH Adam, Longman Dictionary of Business English
Post 2, verb
Accounts in bookkeeping: a) to record in the ledgers the entries made in the books of prime entry;
b) to set off, transfer an entry from one account to another
...
Posting
Accounts
The work of making entries in books of account, mainly frm books of prime entry, e.g. items in the journal have to be posted, or entered in their proper accounts in the ledger.
.. as I understand it would be something like dividing common expenses like electricity and utility bills fairly between departments in a company - charging part of the total to each account.
I have now found a British example where "alter[ing] the activity or expenditure type used within the General Ledger" is referred to as "cost reallocation" - that would definitely be "omkontering".
It definitely has *something* to do with posting. As far as I can tell from the texts I can find on Google, "omkontering" means that a posted entry is "reposted" under a new account number, whereas "udkontering" appears to mean that only part of the entry is moved to another/new account number, ie. is "split out" from the original (hence the "ud-"). Perhaps you husband can enlighten us?
My husband (who is Danish) is an economist and has worked in the finance department of a manufacturing and export company for many years. We were surprised that ´udkontering´ was not in any of the Danish dictionaries, because he knew at once what it meant - deciding which accounts to charge for expenses, using a ´fordelingsnøgle´ where appropriate.
But as I said, it is not one of my specialist areas, so I am not entirely certain about what it is called in English.
I was hoping that my question might fall into the hands of someone who just happened to know the answer...
"Allocation" already exists in Danish as "allokering", "re-allocation" is "omallokering", and unfortunately they appear alongside "udkontering" in texts as obviously NOT the same thing.
And since I can find no exact explanation for what "udkontering" is, I can neither confirm nor deny your other suggestions. But still, thank you all for trying!
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Answers
16 mins confidence:
breakdown
Explanation: cost breakdown ?
Alain Mouchel Local time: 07:13 Native speaker of: French
Accounting is not one of my specialist areas, I admit, so please correct me if I am wrong!
-------------------------------------------------- Note added at 5 days (2010-06-09 15:02:24 GMT) --------------------------------------------------
Is it anything to do with posting?
JH Adam, Longman Dictionary of Business English
Post 2, verb
Accounts in bookkeeping: a) to record in the ledgers the entries made in the books of prime entry;
b) to set off, transfer an entry from one account to another
...
Posting
Accounts
The work of making entries in books of account, mainly frm books of prime entry, e.g. items in the journal have to be posted, or entered in their proper accounts in the ledger.
But I am still not entirely sure...
Christine Andersen Denmark Local time: 07:13 Native speaker of: English PRO pts in category: 28
Grading comment
Thank you very much, Christine!
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