Forretningstransaksjon

Forretningstransaksjon, or business transaction in English, refers to any event that has a quantifiable financial impact on a business. These events are crucial for accounting and financial reporting as they represent the exchange of goods, services, or assets between two or more parties. Each transaction must be recorded in the company's accounting system to track its financial position and performance.

Common examples of forretningstransaksjoner include the sale of goods to customers, the purchase of raw materials from suppliers, the payment of salaries to employees, and the receipt of rent income. Even internal events, such as the depreciation of assets, can be considered transactions as they affect the book value of the company's holdings. The core characteristic is that the transaction must have a monetary value that can be measured and documented.

The recording of these transactions follows the principles of double-entry bookkeeping, where every transaction affects at least two accounts. For instance, a sale of goods for cash would increase the cash account (an asset) and the sales revenue account (an income). This systematic approach ensures that the accounting equation (Assets = Liabilities + Equity) remains balanced. Understanding and accurately recording forretningstransaksjoner are fundamental to managing a business's finances effectively, making informed decisions, and complying with legal and tax requirements.