Tilikirjaus

Tilikirjaus is an accounting term used to describe the recording of a financial transaction in a company's accounting system. It is a key element of double-entry bookkeeping, where every transaction affects at least two accounts and the total debits equal the total credits. A tilikirjaus provides the primary audit trail from source documents to the general ledger.

A typical tilikirjaus contains several elements: the date of the transaction, a brief description, the accounts involved (with clear designation as debited and credited), the amounts for each line, a reference to the originating document (such as an invoice or receipt), and often a journal or entry number. In practice, a tilikirjaus may consist of multiple lines if several accounts are affected in a single transaction.

The process usually begins with a source document, which is entered as a tilikirjaus in the journal. The entries are then posted to the respective ledgers (tilit) for each account. Over time, postings accumulate to form the general ledger and enable the preparation of financial statements. The sum of all debits must equal the sum of all credits within the tilikirjaus.

Examples include purchasing supplies with cash (debit Supplies expense, credit Cash) or recognizing revenue and accounts receivable (debit Accounts receivable, credit Revenue). Tilikirjaus can be created manually or automatically via accounting software, but it must meet applicable accounting standards and internal controls. Proper tilikirjaus ensures accurate reporting, traceability, and compliance with tax and regulatory requirements.