Bogførte

Bogførte is the Danish past tense and past participle of the verb bogføre, meaning to record financial transactions in accounting books. The action belongs to bogføring, the process of entering and summarizing business events in an organisation’s financial records, typically in the hovedbog (general ledger) and subsidiary ledgers. An entry is supported by vouchers (bilag).

Practically, a bogført transaction includes date, description, accounts, and amounts; under the double-entry bookkeeping principle, every entry has debits and credits that balance. The term is used in contexts such as financial statements, VAT reporting, and daily bookkeeping within Danish companies.

Bogføringen aims to reflect business activity accurately and timely to support internal control, external reporting, and compliance with applicable Danish accounting rules and standards. In modern practice, bogførte data are stored in computer-based systems and may be revised during audits by accountants or auditors.

Etymology and cognates: The verb bogføre combines bog meaning book with føre meaning to carry or lead. Cognates exist in Norwegian bokføre and Swedish bokföra, reflecting shared Scandinavian roots. The word bogførte is the inflected past tense form used for all subjects.