Recordkeeping, record, how to book accounts receivable
In kontogrupp 15 Accounts receivable are recorded. Accounts receivable are omsättningstillgångar and on the asset side of balance sheet.
Below are the various key accounts - you can read more about each main account by clicking below:
| 1510 | Accounts receivable |
| 1520 | Växelfordringar |
| 1530 | Kontraktsfordringar |
| 1540 | Optional main account |
| 1550 | Konsignationsfordringar |
| 1560 | Accounts receivable from group companies |
| 1570 | Accounts receivable from associated companies |
| 1580 | Claims for credit cards and coupons |
| 1590 | Optional main account |