kirjapidon

Kirjanpito is the Finnish term for accounting. It encompasses the systematic recording, classification, summarization, and interpretation of financial transactions within an organization. The primary goal of kirjanpito is to provide accurate and reliable financial information for decision-making, performance evaluation, and compliance with legal and regulatory requirements.

Finnish kirjanpito laws, primarily governed by the Kirjanpitolaki (Accounting Act), mandate that all businesses maintain proper accounting records. These records are essential for preparing financial statements, such as the income statement and balance sheet, which offer a snapshot of a company's financial health. The level of detail and specific requirements can vary depending on the size and type of business, with smaller entities often having simplified obligations compared to larger corporations.

Key aspects of kirjanpito include managing accounts payable and receivable, processing payroll, tracking inventory, and handling tax-related matters. Professionals who specialize in kirjanpito are known as kirjanpitäjät (accountants). They may work internally for a company or provide services to multiple clients through accounting firms. The integrity and accuracy of kirjanpito are crucial for maintaining trust with stakeholders, including investors, creditors, and tax authorities.