kassakirjassa

Kassakirjassa is a Finnish term used to indicate that a financial entry is recorded in the cash book. The phrase is commonly employed in bookkeeping, accounting, and audit contexts to specify the location of a transaction within the set of accounting records.

Kassakirja, from which kassakirjassa is derived, is the cash book used to document all cash receipts and payments of a business. The cash book can be physical or digital and functions as a primary source of evidence for cash movements before figures are posted to other ledgers. The use of kassakirjassa helps ensure traceability and clarity in financial documentation.

In practice, kassakirjassa is used to describe where an entry appears. For example, a statement might note that a transaction is “merkitty kassakirjassa,” meaning it has been entered in the cash book. The expression often appears in reports, internal memos, and audit trails to locate the entry within the accounting system. The grammatical form reflects the inessive case, indicating “in the cash book.”

Relation to broader accounting: the cash book records cash-flow events and is part of the required bookkeeping under Finnish accounting rules. Entries in the kassakirja are typically reconciled with bank statements and linked to the general ledger (tilikirja) as part of standard financial reporting. In contemporary practice, kassakirja functionality is embedded in accounting software, preserving the concept of where an entry is stored while enabling efficient digital processing.

See also: kassakirja, kirjanpito, päiväkirja, tilikirja.