Laekumised

Laekumised is Estonian term referring to funds that have arrived to an organization, i.e., cash inflows or receipts. In accounting and financial reporting, laekumised indicate the actual inflow of money into a bank account or cash register and are a key element of liquidity analysis. They may originate from various sources, including sales of goods or services, fees, grants, reimbursements, interest, loans drawn down, refunds, or tax collections by a government or other authority.

In bookkeeping, laekumised are recorded when the funds are received. The typical double-entry is to debit the cash or bank account and credit the corresponding income or liability account, depending on the source. For example, a customer payment against an outstanding invoice increases cash and decreases accounts receivable, while a government grant increases cash and recognizes grant income or credits a liability if the grant is conditional.

Laekumised are distinct from revenue recognized on an accrual basis; in accrual accounting, revenue may be recognized before cash is received. Nevertheless, laekumised reflect the actual cash movement and are important for liquidity planning, cash flow statements, and budget monitoring. In public sector accounting, laekumised are closely tracked to assess tax revenues, fees, and transferred funds against planned budgets.

Related concepts include sissetulekud (income), tulu (revenue), and receipts in financial reporting. The precise treatment of laekumised can vary by accounting framework and jurisdiction.