tilinhanat

Tilinhanat is a Finnish term that is sometimes used to refer to the individual accounts within a chart of accounts in bookkeeping. The word combines tili (account) with hanat, but the term is not a standard part of formal Finnish accounting vocabulary. In practice, accountants typically use tili or tilin nimike to denote a specific account name.

Function and structure: Each tili has a unique code and a descriptive nimike (name) that indicates its purpose. Accounts are grouped into categories such as assets, liabilities, equity, revenue, and expenses. Tili codes are used to post debits and credits in double-entry bookkeeping, and balances are carried forward from one period to the next.

Use in financial reporting: At the end of a period, balances by tili contribute to the tilinpäätös (financial statements), with totals by tililuokka and sometimes by subcategories. In computerized accounting systems, tilit are maintained as ledgers; transactions are posted to the appropriate tili, and reports summarize activity by tili.

Variation and terminology: Because tilit and their names vary by organization and country, the exact set of tilinhanat depends on the chart of accounts adopted by a company. While tilinhanat may appear in some texts or software menus, standard Finnish vocabulary typically uses tilit and tilin nimikkeet rather than tilinhanat.