tiliryhmä

Tiliryhmä is an accounting concept used in Finland to organize and classify accounts within a chart of accounts. It groups individual accounts (tili) by their function to simplify bookkeeping and reporting. The tiliryhmä provides a high-level framework that supports consistent posting, analysis, and consolidation across the ledger.

In practice, each account is assigned to a tiliryhmä. This enables summing and reporting at the tiliryhmä level, which is useful for preparing financial statements such as the balance sheet and income statement, as well as for budgeting and regulatory reporting. Tiliryhmä classification helps accountants and managers compare performance across different accounts that share the same purpose.

Common tiliryhmät include categories such as assets (varat), liabilities (velat), equity (oman pääoma), revenue or income (tuotot), and expenses (kulut). Depending on the chart of accounts, there may be additional or more granular tiliryhmät, but the core idea is to provide a functional grouping rather than a detailed list of every individual account.

Usage and implementation: tiliryhmä is defined as part of the organization’s tilikartta, and accounting software typically allows aggregation and reporting at the tiliryhmä level. This classification remains an internal reporting tool, while individual transactions are posted to specific accounts within a tiliryhmä. The concept is supported by Finnish accounting standards and relevant legislation, and it aids in transparent and consistent financial reporting.