Balanseposter

Balanseposter is a term used in accounting to refer to the individual line items that appear on a balance sheet. Each balansepost represents a monetary value and the type of resource, obligation, or claim it signifies. The concept is used in several Nordic languages to describe the components that together reveal an entity’s financial position at a given date.

Balanseposter are typically organized into assets, liabilities, and equity. Assets include items such as cash, accounts receivable, inventory, and property, plant and equipment. Liabilities cover obligations like accounts payable and debt, both current and non-current. Equity represents the owners’ residual interest, including share capital, retained earnings, and reserves. The sum of assets must balance with the sum of liabilities and equity on the balance sheet.

Usage and purpose. Balanseposter provide a structured summary of resources controlled by the entity and the claims against those resources. They are used in financial reporting, budgeting, and auditing, and are often aligned with a chart of accounts. They may be presented with notes that explain accounting policies, valuation methods, and assumptions behind measurement.

Etymology and notes. The term combines balanse (balance) with poster (entries or line items). Spelling and usage can vary by language and country (for example, balansposter or balansposter in different Nordic languages). The underlying concept—recording and presenting the individual components that make up a balance sheet—remains consistent across jurisdictions.