Aufsätze Ökonomik

Aufsätze Pädagogik

Aufsätze Sozialethik


Prof. Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.

Abhandlungen über Johann Heinrich Jung-Stilling

Nachtodliche Belehrungen zur Ökonomik

Nachtodliche Belehrungen zu Persönlichkeiten

Nachtodliche Belehrungen zur Philosophie

Nachtodliche Belehrungen zur Theologie

Nachtodliche Belehrungen zu verschiedenen Themen


Back charge

A claim for payment arising from supplies or services provided in a previous accounting period (to charge a person or a firm an amount of money in order to make corrections for previous transactions). In most cases, this refers to an amount that can only be precisely determined after the final settlement (the amount was not billable until a later date due to timing issues); for example, in the case of the year-end settlement of electricity suppliers, where a subsequent claim is derived from the invoice total less any progress payments made. – See Refund.

Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent!
University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: