ostokirjan

Ostokirjan is a Finnish term that translates roughly to “purchase book” or “purchase ledger.” It refers to a record-keeping document used in accounting to document and monitor purchases and related financial obligations at a business.

Historically, ostokirjan played a central role in Finnish bookkeeping as part of the double-entry system. It was commonly a physical book or register where purchase transactions were entered, often linked to supplier invoices, goods or services received, and the value-added tax (VAT). The ostokirja functioned alongside other ledgers to support financial reporting, cost control, and auditability.

A typical ostokirja includes fields such as date, supplier name, invoice number, description of goods or services, quantity, unit price, total amount, VAT rate, and the general ledger accounts affected. Entries are usually recorded chronologically and reconciled against supplier statements and paid invoices. The purchase ledger helps track outstanding payables and provides the basis for period-end closing and financial statements.

In modern practice, the traditional physical ostokirja is often replaced by digital procurement ledgers and integrated ERP or accounting systems. The concept remains relevant as a historical reference and for understanding the structure of purchase recording. Related terms include ostovelka (accounts payable), kirjanpito (bookkeeping), and päiväkirja (journal).

Etymology-wise, ostokirja combines osto (purchase) with kirja (book), reflecting its function as the recorded record of purchases.