Summary in English

Kirjanpito.io Accounting is a double-entry general ledger built into the Kirjanpito.io platform. This guide covers Kirjanpito.io's current bookkeeping workflow, year-end preparation, payroll accounting and statutory boundaries — deliberately not "full statutory coverage", because there is none. A machine-generated coverage table on the first pages states, for each area, what Kirjanpito.io does itself, what it only prepares, what your accountant or payroll provider must do, and what is not built at all: of 77 capabilities, 39 are supported, 26 prepare only, 7 happen entirely elsewhere, and 5 are not built. The same declaration drives the product — the page, the report banners and the API all read it, and an automated check fails if this guide and the software disagree. Part I is a startup's playbook; Part I B profiles five company situations — a one-person Oy below the VAT threshold, a five-person company, a twenty-person company, a hundred-person company, and a long-established company migrating in — each with what to automate first, and how VAT, payroll and tax reporting differ at that size; Part II teaches day-to-day bookkeeping by worked examples; Part III covers tilinpäätös — preparation, closing entries, the derived tuloslaskelma and tase, closing the year and opening the next, and archiving; Part IV covers payroll, VAT and taxes, including the parts this pilot does not automate and what the company must therefore do with its accountant; Part V is reference.

You get fiscal years, a chart of accounts you own (or seed from a template), journal posting with gapless numbering and safe retries, corrections as reversing entries only, project dimensions, period locking, migration from a previous system, and sealed, tamper-evident reports. Year-end closing marks a year closed and locks it; the closing entry itself and the carry-forward of opening balances exist in the engine but have no route to them yet (ch. 21).

New in rev. C. An escalation ladder for bookkeeping rules (ch. 16c): rule engine → AI, which may propose a rule → accountant → auditor. A rule a machine proposed is born provisional, must name the evidence it came from, and becomes company policy only when a named person confirms it — the origin never changes, so "why did this land here?" always answers rule X, from evidence Y, confirmed by Z on date D. Usage is counted and broken rules are flagged first, because the real risk is not one wrong entry but rule accumulation nobody reviews.

And four derived answers (ch. 4b): company size class, audit obligation, which tilinpäätös scheme applies, and a VAT-registration threshold watch — all computed from the company's own figures against limits read from an approved thresholds package. Not one of those numbers is in the code; without an approved package all four refuse and say what is missing. When average headcount is unknown, the answer is computed both ways and reported only if the unknown could not have changed it.

Deliberately absent: every Finnish statutory figure. Real VAT rates, the statutory chart and the official statement schemes ship only as source-referenced templates approved by a named person and an accountant. Until that sign-off this is a pilot, statutory filings and the formal financial statements stay with your accountant, and the software refuses to guess rather than computing something plausible.