kontoformene

Kontoformene is a Norwegian term used in bookkeeping and accounting to describe the different ways ledger accounts can be presented. In double-entry bookkeeping, each account summarizes changes in value resulting from business transactions, with increases and decreases recorded in a structured form. The most common form is the T-konto, a simple two-sided presentation where debits are on the left and credits on the right. This format is widely used in teaching and in practice to visualize how postings affect an account.

Another commonly used form is the running-balance or saldo form, which lists each entry with date and description and shows a running balance after every posting. A third variation is the balance-centric form (balanskonto), which emphasizes the ending balance of an account at a given date, useful for preparing the balance sheet.

The choice of kontoform does not alter the underlying double-entry principle; it mainly affects readability and the method of recording in ledgers or accounting software. In professional Norwegian accounting, kontoformene are considered alongside the chart of accounts (kontoplan) and the structure of financial statements such as the balance sheet (balanse) and the income statement (resultat).

Educators and practitioners may use multiple kontoformer to help students and staff understand how transactions impact different accounts and how balances are computed and reported. In practice, the form chosen may depend on the accounting system, the nature of the organization, or statutory reporting requirements.