Pääkirjamerkinnät
Pääkirjamerkinnät, meaning "main book entries" or "head book entries" in Finnish, refers to the primary accounting records kept by an organization. These are the foundational documents where all financial transactions are initially recorded. The main purpose of pääkirjamerkinnät is to provide a systematic and chronological overview of a company's financial activities.
These entries are typically organized by account. Each account, such as cash, accounts receivable, sales, or
The pääkirja is crucial for several reasons. It serves as the source for generating financial statements like