das
Soll
📖 What exactly is 'das Soll'?
'Das Soll' is a German noun with the article 'das'. It primarily has two meanings:
1. Accounting 📊
In accounting, das Soll refers to the left side of an account, the Sollseite (debit side). Increases in asset accounts, expenses, and decreases in liability/equity accounts are recorded here. It is the counterpart to das Haben (the credit side, the right side of the account).
2. Target / Norm / Requirement 🎯
Outside of accounting, das Soll describes a desired state, a target, a standard, or a required performance. It expresses how something should be or what should be achieved.
Example: Das Projekt hat sein Soll noch nicht erfüllt (The project has not yet met its target/requirement).
⚠️ Attention: Do not confuse it with the modal verb 'sollen' (to be supposed to, should)!
🧐 Grammar of 'das Soll'
Das Soll is a neuter noun (sächlich). It is often used without an article in the accounting context (e.g., 'im Soll buchen' - to book on the debit side). When referring to a target or requirement, the article 'das' or a possessive pronoun is frequently used.
Declension (Singular)
| Case | Article | Noun |
|---|---|---|
| Nominative | das | Soll |
| Genitive | des | Solls / Solles |
| Dative | dem | Soll |
| Accusative | das | Soll |
Note: A plural form ('die Solle') is very uncommon and practically never used. People usually talk about 'Soll-Werte' (target values) or 'Zielvorgaben' (targets).
Example Sentences 📝
- Buchhaltung: Der Betrag wird im Soll gebucht.
(The amount is booked on the debit side.) - Buchhaltung: Die Summe der Buchungen im Soll muss der Summe im Haben entsprechen.
(The sum of the entries on the debit side must equal the sum on the credit side.) - Zielvorgabe: Der Läufer hat sein Soll für heute erfüllt.
(The runner has met his target/quota for today.) - Zielvorgabe: Das monatliche Verkaufssoll wurde übertroffen.
(The monthly sales target was exceeded.) - Zielvorgabe: Es gibt eine Diskrepanz zwischen Ist und Soll.
(There is a discrepancy between the actual state and the target state.)
💡 How 'das Soll' is used
The usage of 'das Soll' strongly depends on the context:
- In accounting: Here, 'Soll' is a fixed term, always contrasted with 'Haben' (credit). Common phrases include 'Soll und Haben' (debit and credit), 'im Soll buchen' (to book on the debit side), 'Soll-Saldo' (debit balance). It's a fundamental part of double-entry bookkeeping.
- In general language: Here, 'das Soll' describes an ideal state, a norm, a duty, or a target. It's often contrasted with 'das Ist' (the actual state). Examples include 'das Plansoll' (planned target), 'sein Soll erfüllen' (to fulfill one's quota/duty), 'das Soll übertreffen' (to exceed the target). It often carries a normative or planning connotation.
The term can sometimes seem a bit abstract, especially when used as a target. It derives directly from the verb 'sollen' (should, to be supposed to) and carries the meaning of 'something that should be'.
🧠 Mnemonics for 'das Soll'
For the article: Think of das Ziel (the target/goal). 'Das Soll' often describes a target or requirement. Targets are conceptually neuter in German -> das Soll.
For the meanings:
- Accounting: Imagine scales: Left is Soll (Debit), right is Haben (Credit). S comes before H in the alphabet, so it's on the left.
- Target: Think of the verb 'sollen' (should). What should be is das Soll (the target state).
🔄 Synonyms & Antonyms
Synonyms (Similar Meaning)
- For accounting: Sollseite (debit side), Debet (debit), Debetseite (debit side)
- For target/requirement: Zielvorgabe (target), Plansoll (planned target), Richtwert (benchmark), Norm (norm), Anforderung (requirement), Pflicht (duty), Aufgabe (task), Ziel (goal)
🚨 Caution: Do not confuse with the verb sollen (e.g., 'er soll kommen' - he should come) or the subjunctive sollte (should).
😄 A Little Joke
Der Chef fragt den neuen Buchhalter: "Kennen Sie den Unterschied zwischen Soll und Haben?"
Antwortet der Buchhalter: "Klar, Chef! Im Soll sollte mehr stehen, aber im Haben haben wir meistens weniger!"
Translation:
The boss asks the new accountant: "Do you know the difference between debit (Soll) and credit (Haben)?"
The accountant replies: "Sure, boss! On the debit side, there *should* (sollte) be more, but on the credit side, we usually *have* (haben) less!"
✍️ Poem about 'das Soll'
Im Buche steht es links, ganz klar,
das Soll, Jahr ein, Jahr aus, fürwahr.
Doch auch im Leben, Tag für Tag,
ist es das Ziel, die schwere Plag'.
Was sein soll, oft so fern es scheint,
mit dem, was ist, nicht oft vereint.
Translation:
In the books it stands left, quite clear,
the debit, year in, year out, it's dear.
But also in life, day by day,
it is the target, the hard fray.
What should be, often seems so far,
with what is, not often on par.
❓ Riddle Time
Links im Kontenbuch ich steh,
bin ein Ziel, das ich oft nicht seh'.
Ich sag' dir, wie es sein sollte,
auch wenn die Realität revoltierte.
Was bin ich?
... Das Soll
Translation:
On the left in the account book I stand,
I'm a target, often not close at hand.
I tell you how things should be,
even if reality disagrees.
What am I?
... Das Soll (The debit / The target)
🌐 Further Insights
Word Formation: 'Das Soll' is an example of nominalization (substantivization) of a verb. It was derived from the infinitive of the modal verb 'sollen' (to be supposed to, should).
Abstraction: It is a rather abstract concept, especially in its meaning as a target or norm. It doesn't describe a concrete object but rather a state or a requirement.
📝 Summary: is it der, die or das Soll?
The correct article for the noun 'Soll' is das. It refers either to the left (debit) side of an accounting ledger (as opposed to 'das Haben' - credit) or to a target, requirement, or normative state (as opposed to 'das Ist' - the actual state).