Avstämning

Avstämning is a Swedish term that can be translated as reconciliation, balancing, or alignment. It broadly refers to the process of comparing two or more sets of data or information to ensure they are consistent and accurate. This concept is applied in various contexts, most notably in accounting and finance.

In accounting, avstämning involves reconciling financial records, such as bank statements, with a company's internal ledger. The purpose is to identify any discrepancies, errors, or omissions and to correct them, ensuring that the financial statements accurately reflect the company's financial position. This can include reconciling accounts payable and accounts receivable to ensure that all outstanding transactions are accounted for and properly recorded.

Beyond finance, avstämning can also refer to aligning different project plans or strategies to ensure they work together harmoniously and support overarching goals. It can also be used in a more general sense to describe the act of checking or verifying that something is in accordance with a standard or expectation. The core idea is always about ensuring correspondence and accuracy between different elements.