Bokföringsposter

Bokföringsposter are individual accounting entries that represent the effect of a business transaction on the company’s accounts. They are created within the system of double-entry bookkeeping, so every posting has a debit and a credit that balance each other.

They derive from verifikationer, which are the supporting documents such as invoices, receipts, and bank statements. A bokföringspost typically includes the date, a description, the accounts debited and credited, the amounts, and a reference to the verifikation. In practice one transaction can generate several bokföringsposter, and they are posted to the chart of accounts in the huvudbok (general ledger).

Common examples: purchase of office supplies for 2,000 SEK cash: Debet Office supplies 2,000; Kredit Cash 2,000. Sale of goods on credit for 3,000 SEK: Debet Accounts receivable 3,000; Kredit Revenue 3,000. Receipt of payment from a customer: Debet Bank 3,000; Kredit Accounts receivable 3,000.

Regulatory and practical notes: In Sweden, Bokföringslagen requires that bokföringsposter be recorded and kept together with verifikationer for seven years after the end of the financial year. Records support the preparation of financial statements such as the balance sheet and income statement, and tax returns. Modern practice uses accounting software that can auto-post from invoices, but accuracy and proper linking to verifikation remains essential.