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Sole trader

Bookkeeping
Depreciation
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LIMITED COMPANY

Dividend close company – 3:12-Rules
Depreciation
Tax allocations

INCOME STATMENT

▶3 Operating revenue
▶4 Cost of goods, materials and certain services purchased
▶5 Other external operating expenses
▶6 Other external operating expenses
▶7 Costs for personnel
▶7 Depreciation and amortization
- ▶78 Depreciation according to plan
- ▶77 Impairment losses and reversals of impairment losses
▶8 Financial and other income
▶8 Financial and other costs
▶87 Extraordinary income and expenses
- 8710 Extraordinary income
- 8750 Extraordinary expenses
▶88 Bokslutsdispositioner
▶89 Taxes and profit for the year

1 ASSETS

▶10 Immateriella anläggningstillgångar
▶11 Land and buildings
▶12 Machinery and equipment
▶13 Financial assets
▶14 Bearing, work in progress and work in progress
▶15 Accounts receivable
▶16 Other current receivables
▶17 Prepayments and accrued income
▶18 Short-term investments
▶19 Cash and bank balances

2 EQUITY AND LIABILITIES

▶20 Own capital
▶21 Untaxed reserves
▶22 Provisions
▶23 Long-term liabilities
▶24 Current liabilities
▶25 Tax liabilities
- 2510 Tax liabilities
▶26 Tax and special excise taxes
▼27 Personnel taxes, contributions and salary deductions
▶28 Other current liabilities
▶29 Accruals and deferred income

BRANSCHSPECIFIKT

Balance sheet accounts for hotels and restaurants
Profit & Loss accounts for hotel and restaurant

TAXES, FEES, VAT

▶Income tax
- Corporate tax
Tax computation
▶Tax return
- Inocome tax return
- Preliminary tax return
▶Personnel taxes – wages
▶Moms – VAT

PERSONAL

Employee benefits
▶Tax-free benefits
▶Taxable benefits
Kupongförmåner
▶The obligation to provide monitoring data

MISCELLANEOUS EXPENSES / INCOME

▶Non-deductible expenses
Non-taxable income

2710 Personalskatt

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LATEST NEWS

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Shorter waiting period for self-employed
Consumer price index for March
Economic Position stabilized in March
Evaluation of policies for housework

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