tilaryhmä

Tiliryhmä (account group) is a high-level category within a chart of accounts used in Finnish accounting to group individual accounts (tili) that share a common purpose or function. Each account belongs to one tiliryhmä, and the tiliryhmä is the basis for aggregating balances in financial reporting. By collecting related accounts under the same tiliryhmä, organizations can produce roll-up totals and analyze financial information more efficiently.

The primary purpose of tiliryhmä is to support reporting, budgeting, and analysis. In practice, tiliryhmä helps prepare financial statements such as the balance sheet and income statement by providing structured, aggregate views. It also enables reporting by function or area (for example, by department or project), depending on the company’s chart of accounts and internal reporting requirements. Tiliryhmä is often implemented as a field or attribute in accounting software, with reports able to summarize balances by tiliryhmä.

Typical tiliryhmät reflect the main areas of financial accounting, commonly including categories aligned with assets, liabilities, equity, income, and expenses. Within these broad groups, subgroups may exist to further organize accounts (for example, current versus non-current assets). The exact tiliryhmät and their numeric codes vary by organization, accounting standards (Finnish GAAP or IFRS), and software system, so they are not universally standardized beyond their general purpose.

Relation to tilikartta: tiliryhmä is a component of the chart of accounts (tilikartta), helping to structure, organize, and summarize financial data across the organization.