Eindsaldi

Eindsaldi is a financial term used primarily in Dutch-language accounting to refer to the closing balances of accounts at the end of a reporting period. It encompasses the final balances of individual accounts and the consolidated totals that appear on financial statements such as the balance sheet. The concept is central to period-end closing and to the transition of balances into the next accounting period.

Etymology and usage: The term combines eind (end) with saldo (balance), the latter derived from Italian saldo. In bookkeeping, eindsaldi are the figures that remain after all postings for the period have been recorded and are carried forward as opening balances for the next period. They are used in preparing the trial balance and financial statements, and may appear on bank statements or ledgers as the period’s closing totals.

Practice and significance: Calculating accurate eindsaldi requires postings, reconciliations, and adjustments to ensure completeness and accuracy. They serve as the basis for the balance sheet, help assess liquidity and solvency, and are subject to audit. Incorrect eindsaldi can indicate timing differences, posting errors, or omissions.

See also: closing balance, saldo, saldi, balance sheet, accounting period.