3 Operating revenue

Accounting of revenues (revenue) happens in kontoklass 3. In the account class 3 recorded the movement of all income (revenue) in kontogrupperna 30-39.

In kontogrupp 30-39 are records of the movement's main revenue (huvudinkomster), invoiced costs, Operating revenue side, intäktskorrigeringar, enabled development cost and other operating income.

Kontogrupp 30-34 are optional, ie you have not set any accounts because they can be adapted to various industries. We will give examples of accounting accounts for various industries…………

Below are the different account groups - you can read more about each account group by clicking below:

30 Main income
31 Main income
32 Main income
33 Main income
34 Main income
35 Invoiced costs
36 Operating revenue side
37 Intäktskorrigeringar
38 Work performed for own account
39 Other operating income