Tukikirjat

Tukikirjat is a Finnish term that translates to "support books" or "subsidiary books" in English. These are accounting records used in conjunction with a primary ledger to provide more detailed information about specific types of transactions. Instead of cluttering the general ledger with every individual entry, certain categories of financial activity are recorded in separate, specialized tukikirjat.

Common examples of tukikirjat include journals for accounts receivable, accounts payable, fixed assets, and inventory. For instance, an accounts receivable tukikirjat would detail each customer's purchases, payments, and outstanding balance, while the general ledger would only show the total accounts receivable for the company. This segregation allows for easier tracking, reconciliation, and analysis of specific financial areas.

The use of tukikirjat is a fundamental practice in double-entry bookkeeping. They ensure that all underlying details are captured and can be readily accessed, while maintaining the clarity and conciseness of the main financial statements. By decentralizing detailed transaction recording, businesses can improve efficiency and accuracy in their accounting processes. The information from these subsidiary books is periodically summarized and posted to the general ledger.