Tiloitusten

Tiloitusten is a Finnish noun form used mainly in accounting, bookkeeping, and financial administration. It denotes the act or set of postings (kirjamerkinnät) that record a financial transaction in the general ledger. Each tiloitus specifies the affected account, the debit or credit amount, the date, and often a reference to the source document such as an invoice or receipt. In double-entry bookkeeping, a single business transaction typically produces at least one tiloitus on the debit side and one on the credit side, ensuring that the ledger remains balanced.

Usage and scope: The term is commonly used when describing the process of recording transactions, the collection of postings for a period (for example a month’s tiloitukset) or the audit trail created by these entries. In contemporary accounting software, tiloitukset appear as journal entries or posting records that link to source documents and to the corresponding ledgers, reports, and financial statements.

Etymology and context: Tili means 'account' in Finnish; the suffix -otus forms nouns denoting the act or result of an action. Tiloitus and tiloitukset are specialized terms within professional finance jargon, and their usage is more common among accountants, auditors, and ERP users than in general language.

See also: kirjanpito, tilinpäätös, tilitoimisto.