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Tilikausi

Tilikausi on yrityksen tai muun kirjanpitovelvollisen kirjanpidossa ajanjakso, jonka aikaisesta kirjanpitomateriaalista tehdään tilinpäätös. Suomen kirjanpitolain mukaan yrityksen tilikausi on 12 kuukautta [1]. Tästä voidaan kuitenkin erityisistä syistä poiketa, mikäli yritys tai elinkeinonharjoittaja hakee poikkeavaa tilikauttaselvennä. Kirjanpitolain mukaan esimerkiksi toimintaa aloitettaessa tai lopetettaessa taikka tilinpäätöksen ajankohtaa muutettaessa tilikausi saa olla lyhyempi tai pitempi, kuitenkin enintään 18 kuukautta. Usein tilikautena pidetään normaalia kalenterivuotta mutta se ei ole pakollista kahdenkertaista kirjanpitoa pitäville. Yhdenkertaista kirjanpitoa pitävän yrityksen tilikausi on aina kalenterivuosi.[2]

Totaalitilikausi tarkoittaa yrityksen kaikkien tilikausien (perustamisesta lopettamiseen) yhteenlaskettua kokonaisuutta. Vain totaalitilikauden perusteella voidaan tarkasti määritellä, onko yritys ollut kannattava, koska mahdollisuutta esimerkiksi saatavien ja sijoitusten arvon eri tulkintoihin ei ole.

Kirjanpitovelvollisen kaikilla liikkeillä, siis kaikilla samaan konserniin kuuluvilla yrityksillä, on oltava sama tilikausi [1]. Muussa tapauksessa konsernitilinpäätöksen tekeminen olisi käytännössä mahdotonta.

Lähteet

  1. ↑ a b Kirjanpitolaki 30.12.1997/1336 Finlex. Edita Publishing Oy. Arkistoitu 10.5.2021. Viitattu 20.7.2021.
  2. ↑ Kirjanpito, tilikausi, verokausi 1.1.2023. Verohallinto. Viitattu 21.2.2023.
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