kassankäyttöä

Kassankäyttö is the Finnish term for cash handling or cash management in a business context. It refers to the procedures and practices that control the use, recording, and safeguarding of cash and cash equivalents within an organization. The concept is central to the integrity of a company’s financial reporting and compliance with tax regulations.

The practice of kassankäyttö is important for preventing fraud, ensuring accurate financial statements, and providing clear accountability for all cash transactions. By maintaining strict control over cash handling, companies can reduce the risk of embezzlement and errors that may lead to financial losses or regulatory penalties.

In Finland, kassankäyttö is governed by the Companies Act and tax legislation, which require documented procedures and reconciliation of cash balances. The Finnish Tax Administration provides guidelines on proper documentation, segregation of duties, and periodic audits. Companies with a registered capital above a certain threshold are required to maintain a formal cash register system and to submit cash reconciliation reports.

Typical best‑practice procedures include separating cash custody duties from bookkeeping, using a dedicated cash register or point‑of‑sale system, performing daily reconciliations, and conducting regular internal audits. Employees responsible for handling cash must adhere to written policies and undergo training on anti‑fraud measures. Proper receipts and documentation for every cash movement are mandatory, and allowances for petty cash must be justified and limited.

Modern kassankäyttö solutions increasingly rely on digital cash registers, electronic point‑of‑sale platforms, and integrated accounting software. These systems automate reconciliation, reduce manual errors, and provide real‑time visibility into cash balances. By combining rigorous controls with technology, companies can streamline cash management while meeting legal obligations and maintaining financial transparency.