Kirjanpitotekstit

Kirjanpitotekstit is a Finnish term referring to the narrative descriptions attached to bookkeeping entries. These texts provide context for the debits and credits in each journal line and serve as part of the audit trail that explains the nature and purpose of a transaction. They are stored together with the accounting records in the company’s bookkeeping system.

In practice, a kirjanpitoteksti is a free-text field that may include identifiers such as invoice numbers, supplier or customer names, dates, project or cost-center codes, and brief explanations of what the entry records. The text helps readers understand why the entry exists and how it relates to supporting documents, contracts, or other source material. It is commonly used in financial reporting, internal controls, and audits to verify that entries reflect actual events and comply with record-keeping requirements.

The use and quality of kirjanpitotekstit vary by organization and software, but good practice is to keep them clear, concise, and consistent. They should reference relevant documents (for example, invoice or receipt numbers), avoid subjective language, and maintain uniform terminology across periods. While the essential elements of a bookkeeping entry are dates, amounts, accounts, and document references, the kirjanpitoteksti enhances traceability and comprehension for auditors, managers, and external stakeholders.

Relation to Finnish accounting framework: kirjanpitotekstit support compliance and transparency within the overall requirement to maintain accurate and accessible records under Finnish accounting laws. They are a practical aid rather than a standalone legal provision, complementing the structured data of journal entries.