29 Accruals and deferred income

Recordkeeping, record, how to book accruals and deferred income

In kontogrupp 29 recorded accruals and deferred income. They are temporary and liabilities on the liability side of the balance sheet. Another common name for Accruals and deferred income is interim liabilities.

The equivalent on the assets side interimsfordringarna, which consist of kontogrupp 17 where prepaid expenses and accrued income raised.

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

2910 Accrued salaries
2920 Upplupna semesterlöner
2930 Accrued pension costs
2940 Accrued legal social and other charges
2950 Accrued contractual social security contributions
2960 Accrued interest expense
2970 Deferred revenue
2980 Upplupna avtalskostnader
2990 Other accruals and deferred income