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),
Regulatory and reporting context in Finland emphasizes that financial statements must present a true and fair
Common uses include catch-up during audits, during software transitions, or after discovering lost or misfiled documents.