bokfört

Bokfört is a term used in Swedish accounting to indicate that a transaction or document has been entered into and posted in a company’s accounting records. When something is bokfört, it has been registered in the bookkeeping system and typically affects one or more accounts in the general ledger. A bokförd invoice, receipt, or payment is now part of the official financial records.

The bokföring process usually involves recording a transaction in a journal and then posting the entry to the appropriate accounts in the ledgers. Each bokförd entry has debits and credits that balance and is supported by underlying documents such as invoices or receipts. The term can apply to various items, including sales, expenses, accruals, and corrections, and it signifies that the item has passed from initial documentation to a formal entry in the accounting system.

In Sweden, bookkeeping is mandatory for most businesses, and accurate, timely bokföring is essential for reliable financial reporting, tax, and auditing. The status bokfört provides an auditable trail showing that a transaction has been processed and recorded. Accounting records are typically required to be preserved for a set period, commonly seven years after the end of the financial year, in accordance with Bokföringslagen and related regulations.