17 Prepayments and accrued income

Recordkeeping, record, how to book prepaid expenses and accrued income

In kontogrupp 17 recorded as prepaid expenses and accrued income. These are temporary assets are the assets and liabilities in the balance. Another common name for prepaid expenses and accrued income is interim claims.

The equivalent on the liability side is interimsskulderna, which are recorded at kontogrupp 29 Deferred income and accrued expenses.

Below are the different main accounts up – You can read more about each main account by clicking below:

1710 Prepaid rent
1720 Förutbetalda leasingavgifter, kortfristig of
1730 Prepaid insurance premiums
1740 Prepaid expenses
1750 Accrued rental income
1760 Upplupna ränteintäkter
1770 Assets of cost nature
1780 Upplupna avtalsintäkter
1790 Other prepayments and accrued income