Enkeltposter

Enkeltposter is a term used in bookkeeping to describe a method of recording financial transactions as single entries in a ledger or cash book, in contrast to the double-entry system where every transaction affects at least two accounts with a debit and a credit.

In a enkeltposter system, each transaction is entered once, typically with a date, a brief description, the amount, and the relevant account or category. The records are usually kept in a chronological sequence, and there is no automatic balancing across accounts. Because there is no built-in mechanism to ensure that the accounting equation remains in balance, financial position and results are not as readily derived as in double-entry systems.

The method is simple and inexpensive to implement, which has made it appealing for very small businesses, sole proprietors, or households with straightforward finances. It can be maintained with basic tools, such as a notebook, a simple spreadsheet, or inexpensive software.

However, enkleposter has limitations. It provides weaker internal controls, makes error detection harder, and complicates the preparation of formal financial statements such as balance sheets and income statements. It also offers limited support for accrual accounting, depreciation, and other adjustments. For most modern businesses and organizations, double-entry bookkeeping is preferred due to its accuracy, accountability, and compatibility with standard financial reporting.

Historically, single-entry methods were more common before the widespread adoption of double-entry systems. Today, they are mostly found in informal personal finance or very small-scale operations where formal accounting is not required.