tilikartalle

Tilikartalle is a Finnish accounting term referring to the act of posting a financial transaction to a specific account within the chart of accounts (tilikartta). The expression describes the allocation of the transaction’s amounts to the appropriate accounts so that the effect is reflected in the company’s ledgers.

In practice, transactions are first recorded in a journal and then posted to the corresponding accounts in the general ledger. Posting “tilikartalle” assigns debits and credits to the relevant accounts, such as assets, liabilities, equity, income, and expenses. This process enables coherent aggregation of data for reporting and audit trails, and it supports the preparation of financial statements and tax compliance.

Tilikartalle postings are typically supported by accounting software, which uses predefined rules to determine the correct accounts based on the transaction type. Accurate tilikartalle postings are essential for reliability, traceability, and comparability of financial information across reporting periods. They also facilitate budgeting, internal control, and external audits, and they must comply with Finnish accounting legislation and generally accepted practices.

Etymology and related terms: tilikartalle is formed from tili (account), kartta (map/chart), and -lle (into/onto). Related concepts include tilikartta (the chart of accounts), pääkirja (general ledger), and kirjanpito (bookkeeping).

See also tilikartta, pääkirja, kirjanpito.