bogført

Bogført is a Danish accounting term meaning that a transaction has been entered into the company’s accounting records. It is the past participle of bogføre, from bog meaning book and føre meaning to carry or record.

In bookkeeping, a transaction is bogført when it is posted to the accounting system, typically the general ledger (hovedbog) or relevant sub-ledgers. A bogført entry is supported by bilag (documents such as invoices, receipts) and forms part of the audit trail. The posting date, or bogføringsdato, marks when the amount is recognised in the accounts, and the entry affects financial statements like the balance sheet and income statement.

In Danish practice and regulation, accurate bogføring is required by law. The Bookkeeping Act (bogføringsloven) governs how and when transactions must be recorded, stored, and evidenced, and is complemented by the Annual Accounts Act (årsregnskabsloven) for larger entities. The term bogført distinguishes entries that have been officially posted from those that are incomplete or pending (ikke bogført). In routine reports, managers may refer to bogførte poster or bogførte transaktioner to indicate those entries that have passed the posting step.