4 Cost of goods, materials and certain services purchased

Accounting for costs of goods, materials and certain services purchased are in the account class 4. In the account class 4 is the accounting of operating expenses for goods, materials and certain services purchased.

In huvudkontogrupperna 40-45 are records of purchases of goods and materials. Huvudkontogrupperna 40-45 are optional, ie you have not entered any account example due to be able to adapt them to different 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:

40	Purchases of goods and materials
41	Purchases of goods and materials
42	Purchases of goods and materials
43	Purchases of goods and materials
44	Purchases of goods and materials
45	Purchases of goods and materials
46	Legoarbeten, underentreprenader
47	Reduction of purchase prices
48	Free kontogrupp
49	Change in inventories, work in progress and work in progress