købsposter

Købsposter, or purchase postings, are accounting entries that record the acquisition of goods or services in a company’s books. They appear in the purchase ledger and are part of the broader accounts payable process. In Danish accounting practice, købs-poster are used to track what the company has bought from suppliers and the resulting obligations.

Each købstpost records essential details such as the date, supplier, amount, and the accounts affected. Typical elements include a debit to an asset account (for example inventory or fixed assets) or to an expense account, and a credit to accounts payable or cash. VAT or input tax may also be included, often posted to a VAT liability or input VAT account.

Processing of købs-poster usually follows a three-way match: the purchase order, the supplier invoice, and the goods receipt. The posting is generally created when the supplier invoice is recorded, but it may also be tied to the receipt of goods or services. Correctly recorded købs-poster ensure accurate representation of liabilities, expenses, and asset values, as well as proper cash flow reporting.

Purpose and use: Købsposter are essential for budgeting, financial reporting, and supplier reconciliation. They are typically managed within an enterprise resource planning (ERP) system or bookkeeping software and are reconciled against supplier statements to detect discrepancies.

Related concepts include faktura (invoice), leverandør (supplier), and betalingsbetingelser (payment terms). In practice, købs-poster form part of the overall purchase process and are contrasted with salgsposter (sales postings) in the accounting cycle.