bokföras

Bokförs is a Swedish term meaning to be entered or recorded in a company's accounting records. The form bokförs is the present passive of the verb bokföra and is often used to describe that a transaction has been captured in the accounting system. In practice, bokförs indicates that the event has been documented and classified in the books.

Typical transactions that are bokförd include sales, purchases, payments, and receipts. Each entry is recorded in the accounting system using a double-entry method, with debits and credits. A supporting document, called a verifikation, backs each bokföringspost (accounting entry). The concept of bokföring is part of the routine bookkeeping that produces a formal trail for financial reporting.

In Sweden, bokföring is governed by Bokföringslagen and related regulations. Companies and sole traders are required to maintain proper accounting and to bokföra all business events in a timely manner. Verifikationer must be retained, and bookkeeping records must be preserved for a defined period, typically seven years, for inspection by authorities. The annual accounts or årsredovisning may follow once a fiscal year closes, depending on size and form of business.

Difference: bokförs is used to describe the state of being recorded; bokföra is the act of recording. Redovisning refers to reporting of financial statements, while bokföring is the record-keeping process itself.