Jälkikirjanpitoa

Jälkikirjanpito, or retroactive bookkeeping, is the practice of recording business transactions in an accounting system after the actual event has occurred. It is used to correct omissions, capture late invoices or receipts, and ensure that the financial records reflect all activity. Jälkikirjanpito should always be based on reliable source documents and be consistent with the company’s accounting policies.

In practice, jälkikirjanpito involves identifying missing or incomplete entries, gathering appropriate documentation (invoices, receipts, bank statements), and making journal entries that place the transaction in the correct accounts. The entries should include a clear justification and reference to the supporting documents. The purpose is to restore a complete and accurate set of books without misrepresenting the period in which the transaction occurred.

Regulatory and reporting context in Finland emphasizes that financial statements must present a true and fair view of the company’s affairs. Late entries are permissible when properly documented, but they must reflect the correct accounting period and adhere to applicable tax and bookkeeping rules, including VAT where relevant. In some cases, restatements or disclosures may be required if the backlog of entries significantly affects reported results.

Common uses include catch-up during audits, during software transitions, or after discovering lost or misfiled documents. Risks include the potential for errors or perceived manipulation if entries lack adequate documentation or proper policy compliance. Therefore, jälkikirjanpito should be performed under internal controls, with clear audit trails and appropriate managerial approvals.