Vorkontierung (pre-coding)
Vorkontierung, or pre-coding, is the step of assigning the ledger account, cost centre and VAT key to an invoice before it is booked.
Pre-coding is the manual heart of accounts payable. Someone reads each invoice, decides which account it belongs to, which cost centre carries it, and which BU-Schlüssel applies, then hands it on to be booked.
It is repetitive, judgment-heavy work that scales badly. At 200 to 500 invoices a month, doing it by hand costs a team days and is where most coding errors creep in.
Cortena does the Vorkontierung on every line and shows its reasoning, so the team reviews rather than types.