Tehingutüübid

Tehingutüübid refers to the classification of economic transactions. In Estonia, as in many other countries, transactions are often categorized based on their nature and purpose. This categorization is crucial for accounting, taxation, and legal purposes. Common types of transactions include sales, purchases, payments, receipts, and transfers. Sales transactions involve the exchange of goods or services for money, while purchase transactions represent the acquisition of these items. Payments and receipts are related to the flow of money in and out of an entity. Transfers can encompass various movements of assets or funds, such as donations or inter-account movements.

Further classification can be made based on whether the transaction is internal or external. External transactions involve parties outside of an organization, such as customers or suppliers. Internal transactions, on the other hand, occur within an organization, for example, moving inventory between departments. Another important distinction is between cash and credit transactions. Cash transactions are settled immediately with physical currency or its equivalent, whereas credit transactions involve a promise to pay at a later date. Understanding these tehingutüübid is fundamental for accurate financial reporting and compliance with Estonian regulations.