In huvudkonto 1610 recorded current receivables from employees. Current receivables from employees and funds are available on the asset side of balance sheet. Current receivables from employees are assets that it intends to keep or will be realized in less than 1 years and is therefore called for current assets.
There are predefined sub-accounts (bookkeeping accounts) for short-term loans to employees, such as claims for travel advances, kassaförskott, Other advances, temporary loans to employees, other receivables from employees:
| 1611 | Reseförskott |
| 1612 | Kassaförskott |
| 1613 | Other advances |
| 1614 | Temporary loans to employees |
| 1619 | Other receivables from employees |