bokføres

Bokføres is the process of recording financial transactions in a company’s accounting records. The term bokføres is the passive form of bokføre and is commonly used in Norwegian accounting to indicate that a transaction has been entered into the books. Bookkeeping aims to create a complete, verifiable trail of all financial events and to produce reliable financial statements.

In practice, bokføring follows the accounting cycle: source documents (bilag) provide details; a journal entry records the transaction with debet and kredit; the entries are posted to the general ledger (hovedbok). In a double-entry system, every transaction affects at least two accounts so that debet sums equal kredit sums, ensuring the books balance.

Examples: a purchase of office supplies for 1,200 NOK paid in cash results in debet Office Supplies 1,200 and kredit Cash 1,200. Revenue from a sale would credit Sales and debit Cash or Accounts Receivable. The recorded data feed into the income statement and balance sheet, reflecting expenses, revenues, assets, and liabilities.

Compliance and scope: Bokføring is mandatory for many businesses under national rules such as bokføringsloven. It requires an auditable trail, proper documentation for VAT (merverdiavgift) and other taxes, and secure storage of records for several years. The process covers all types of transactions, including purchases, sales, payments, salaries, asset acquisitions and depreciation, and is an ongoing part of the accounting cycle.