tilikartasta

Tilikartta, or tilikartta in Finnish, is a structured listing of all accounts used by an organization to record financial transactions. It provides a standardized framework for classifying revenues, expenses, assets, liabilities, and equity in the accounting system. The tilikartta enables consistent data entry, coherent financial statements, and comparability over time and between entities. Each account is identified by a name and a numeric code, and it typically includes notes on how transactions are recorded in that account and whether the balance should normally be a debit or a credit.

Typical tilikartat group accounts into five main classes: assets (varat), liabilities (velat), equity (oman pääoma), income/revenue (tulot), and expenses (menot). The first digits often indicate the class, while subsequent digits distinguish individual accounts and may support sub-accounts for detailed reporting. Companies tailor their tilikartta to their operations; many also use country-wide or industry-standard charts of accounts as a starting point.

In Finland, tilikartta is integral to bookkeeping and financial reporting. It supports compliance with Finnish accounting standards and tax reporting, and it can be implemented in accounting software or ERP systems. Maintaining an up-to-date tilikartta helps ensure accurate opening balances after reorganizations, aids budgeting and internal control, and facilitates consolidation for group reporting.