A deposit is in the account system a supply of currencies. It increases the currency existence (cash in hand, cheque and assets to bank accounts), but not always also the financial resources, to which also short term demands and commitments belong. The opposite of a deposit is a disbursement. Deposits and disbursements are charged to the cash-flow. Example: A customer transfers money for a pending calculation.

Demarcation

A deposit must be not at the same time an income. Example: The transfer of the customer increases the bank account, but not the financial resources, since the demand expires at the same time.

A deposit can be an income, but represent no yield. Example: The private insert of the business owner is an external own capital funds increase and thus no yield.

A deposit can be an income and a yield, but no achievement. Example: Interests, which are charged for to a customer, are neutral yields and thus no operational achievements.

See also

• Achievement (account system)
• Expenditure (account system)
• Expenditure
• Costs

Articles in category "Deposit"

We found here 4 articles.