innregning

Innregning refers to the process of entering financial data from source documents into an accounting system so that transactions are recorded in the general ledger. The term comes from inn- meaning “into” and regning meaning “calculation” or “billing.” In Norwegian bookkeeping, innregning is a core activity within bokføring, the broader practice of recording financial transactions.

It covers the registration of invoices, receipts, payroll entries, bank statements, and internal expense claims. The main goal is to produce an accurate, traceable audit trail and to ensure that the accounting records reflect economic events in the correct period. Each transaction is typically coded to appropriate accounts, ensuring debits and credits balance.

Practically, the process begins with collecting and approving source documents, verifying details, and assigning correct account codes. Data are then entered into an accounting system, either manually or via automation, using features such as bank feeds, OCR scanning, and automatic matching of receipts. The resulting postings appear in the general ledger and enable reporting and financial statements.

Innregning is performed by bookkeepers, accountants, or finance staff, depending on organization size. It is closely related to bilagsregistrering and postering, and is one of the central steps in bokføring. In English-language terminology, similar tasks are referred to as data entry, posting, or journal entry to the general ledger.

See also bokføring, bilagsregistrering, postering, kontoplan, regnskap, and accounting software.