SHRs bookkeeping accounts in hotel and restaurant cash accounts :
1 | Assets | |
10 | Immateriella anläggningstillgångar | |
1010 | Capitalised expenditure | Know needs can kontot underindelas |
1012 | Capitalized expenditures for software | Development of tailor-made systems for their own use |
1018 | Accumulated depreciation on capitalized | |
1019 | Accumulated amortization of capitalized expenses | This year's depreciation is charged account '7811 Amortization of capitalized ' |
1020 | Concessions by mera | |
1028 | Accumulated write-downs on concessions, etc.. | |
1029 | Accumulated amortization of concessions, etc.. | This year's depreciation is charged account '7812 Amortization of concessions and more '. |
1040 | Licenses | |
1048 | Accumulated write-downs on licenses | |
1049 | Accumulated amortization of licenses | This year's depreciation is charged account '7814 Amortization of licenses'. |
1050 | Trademarks | |
1058 | Accumulated impairment losses on trade marks | |
1059 | Accumulated amortization of trademarks | This year's depreciation is charged account '7815 Amortization of trademarks'. |
1060 | Renting | |
1068 | Accumulated depreciation on rental properties | |
1069 | Accumulated depreciation on rental properties | This year's depreciation is charged account '7816 Depreciation of rental properties' |
1070 | Goodwill, franchise- and rights | |
1079 | Accumulated amortization of goodwill, franchise- and rights | This year's depreciation is charged account '7817 Amortisation of goodwill, franchise- and rights'. |
1080 | Current projects and advances for intangible assets | |
1090 | Other intangible assets | |
1098 | Accumulated write-downs of other intangible assets | |
1099 | Accumulated amortization of other intangible assets | This year's depreciation is charged account '7819 Amortization of other intangible assets. |
11 | Land and buildings | In the hotel- and restaurant owned usually land and buildings of an external property. Hotel operations instead pays a rent to occupy buildings and land. Building equipment reported in the account group 12 Machinery and inventarier.En plant intended to be used for a period of only three years or less is considered to be temporary and must immediately kostnadsföras.I those cases, both the property and moving in the same company, the following accounts be set up: |
1110 | Buildings | The account can be subdivided: |
1111 | Buildings on their land | |
1112 | Buildings on land owned by others | |
1118 | Accumulated depreciation on buildings | |
1119 | Accumulated depreciation on buildings | This year's depreciation is charged account '7821 Depreciation of buildings'. |
1120 | Improvement Leasehold | |
1129 | Accumulated amortization of improvements on leased property | |
1130 | Mark | |
1140 | Land and undeveloped land | |
1150 | Markanläggningar | |
1158 | Accumulated depreciation on land improvements | |
1159 | Accumulated depreciation of land improvements | This year's depreciation is charged account '7824 Depreciation of land improvements'. |
1180 | Advance payments for buildings and land | In new-, to- and rebuilding, resulting in an increase in property value, it is often desirable not to directly charge the construction account and instead use the account '1180 advance payments for buildings and land '. If necessary, the account can be divided into the following sub-accounts: |
1181 | New construction, to- and rebuilding | |
1188 | Advance payments for buildings and land | |
1190 | Other buildings and land | If necessary, the account can be divided into the following sub-accounts: |
1191 | Other buildings | |
1193 | Other land | |
1198 | Accumulated impairment losses on other buildings | |
1199 | Accumulated amortization of other buildings | This year's depreciation is charged account '7829 Depreciation on other buildings'. |
12 | Machinery and equipment | In this account group are recognized plant and equipment which is permanently used in operating activities. The assets' estimated useful life must be at least three years. Tax Board has set new guidelines for cost. The thresholds excluding VAT per inventory is the • |
1210 | Machinery and equipment | |
1211 | Machines, Hotels | |
1212 | Machines, restaurant | |
1213 | Machines, conference | |
1214 | Machines, Health and recreation | |
1218 | Accumulated depreciation on machinery and equipment | |
1219 | Accumulated depreciation on machinery and equipment | |
1220 | Equipment | The account reported the cost of the equipment used in operations. With equipment provided the equipment normally found in hotel room, lobby, restaurants, bars and offices. Examples of these chairs, armchairs, cabinet, edge, Beds, sängskåp, wardrobes, Desktop, Safe, bookcases, mappskåp, conference chairs and conference tables. Tools used in the hotel's property department, or in the restaurant for simple repairs and maintenance are charged account '5520 Repair and maintenance equipment and computers, with mera'På account are also building furniture in the building for business purposes such as bars, receptionsdiskar, bathrooms and other interior .. If necessary, the account can be subdivided by type of interior: |
1221 | Equipment | |
1221 | Equipment, Hotels | |
1222 | Equipment, restaurant | |
1223 | Equipment, conference | |
1223 | Kontorsinventarier | |
1224 | Equipment, Health and recreation | |
1225 | Equipment, administration and sales | |
1228 | Ackumulerade impairment inventarier | |
1229 | Ackumulerade depreciation fixes on inventarier | Depreciation debited account '7832 Depreciation people at inventarier '. Överklintens Depreciation Ingar credited to your account 2153 Accumulated depreciation of plant and equipment, of account '8853 Change over depreciation fixes, machinery and equipment ', that cracct. |
1230 | Installations | The account reported the cost of the installations made in the company's premises that has a value to the company. Examples are installations of computer networks, telephone lines, alarms, nödbelysning, ventilation and air conditioning. If the company rents the premises where the installation has been made should be written off as far more than the lease residual maturity. Know needs can kontot underindelas in: |
1231 | Installation on your own property | |
1232 | Installation on others' property | |
1238 | Accumulated depreciation on installations | |
1239 | Accumulated depreciation of installations | This year's depreciation is charged account '7833 Depreciation of installations'. |
1240 | Cars and other vehicles | The account reported the cost of motorized vehicles such as passenger cars, motorcycles, snowmobiles, trucks, sopmaskiner, pistmaskiner, buses, boats and planes. Cost includes any excise tax, but not hire purchase additional, recorded as interest expense. The cost of the cars included in most cases VAT, when VAT is often not deductible when purchasing cars. The account can be subdivided by type of vehicle: |
1241 | Cars | |
1242 | Trucks | |
1244 | Machinery | |
1246 | Motorcycles, mopeds and scooters | |
1248 | Accumulated depreciation on vehicles and other transport equipment | |
1249 | Accumulated depreciation on vehicles and other transport equipment | This year's depreciation is charged account '7834 Depreciation on cars and other transport equipment '. |
1250 | Computers | The account reported the cost of electronic equipment and computers used in business. Examples are overhead apparatus, videoprojektorer, big screen, TVs, Faxes, PBX systems and phones, Copiers, Cash Register, restaurangkassasystem, computerized inventory system, hotelldatasystem, PC: with, Printers, skanners, Routers, servers and terminals. The account can be subdivided by type of equipment or by department: |
1251 | Computers, company | |
1257 | Computers, personal | |
1258 | Accumulated depreciation on computers | |
1259 | Accumulated depreciation of computers | This year's depreciation is charged account '7835 Depreciation on computers'. |
1260 | Leased assets | The account is reported as finance leases as assets, the economic risks and benefits of ownership passes to the lessee. Depreciation according to plan in accordance with the company's depreciation policy for similar assets. |
1269 | Accumulated depreciation on leased assets | Depreciation is charged account '7836 Depreciation on leased assets'. |
1280 | Advance payments for machinery and equipment | The account used to account for such expenses related to investments in progress and advance payments for machinery and equipment. When the plant is completed and put into use should the investment be transferred to another appropriate account of account group 12 and depreciation begins. The annual report shall work in progress for both land and buildings as machines and equipment on the balance sheet date are reported together as a separate item in the balance. |
1290 | Other machinery and equipment | The account reported the cost of other equipment and machinery for which specific accounts are not posted in the group account. |
1291 | Art and similar assets | The account reported the cost of art objects, such as paintings, sculptures and the like and where amortization is not deductible expense under current tax rules. These assets may need to be written off as a depreciation schedule and write down the sustained decline in value. |
1292 | Equipment in leased property | On account reported cost of construction- and land equipment and other equipment in the leased property. |
1298 | Accumulated write-downs of other machinery and equipment | |
1299 | Accumulated depreciation of other machinery and equipment | The account is reported accumulated depreciation of other machinery and equipment. This year's depreciation is charged account '7839 Depreciation of other machinery and equipment '. |
13 | Financial assets | The account group reported assets held as fixed assets, ie. more than one year. As the securities purchased for long-term investment,long-term receivables,deferred skattefordringar.För most hotels- and restaurant business, it is relatively uncommon in financial assets. The cases in which this group of accounts is usually used for recording ownership interests in voluntary chains and other organizations, shares in subsidiaries and possibly a long-term investment in quoted shares. |
1310 | Shares in group companies | If necessary, the account can be divided into the following sub-accounts: |
1311 | Shares in Swedish subsidiary | |
1312 | Shares in foreign subsidiaries | |
1313 | Shares in other Swedish Group companies | |
1314 | Shares in other foreign group companies | |
1316 | Buy Issue economic association, koncernföretag (for participation issue in economic associations) | for participation issue in economic associations |
1318 | Accumulated write-downs of shares in group companies | |
1320 | Long-term receivables from group companies | From debt to a subsidiary or parent is only allowed to deduct the sum due to the same group of companies, whereby only the net amount reported in the Annual Report. The condition is that the claim and debt are equivalent in terms of liquidity. This principle also applies to other companies. If necessary, the account can be divided into the following sub-accounts: |
1321 | Long-term receivables from parent | |
1322 | Non-current receivables from subsidiaries | |
1323 | Long-term receivables from other group companies | |
1328 | Accumulated impairment losses on long-term receivables from group companies | |
1330 | Investments in associates | |
1336 | Buy Issue economic association, intresseföretag (for participation issue in economic associations) | |
1338 | Accumulated write-downs of investments in associated companies | |
1340 | Long-term receivables from associated companies | |
1348 | Accumulated impairment losses on long-term receivables from associated companies | |
1350 | Shares and securities of other companies (For other than holding group and associates) | If necessary, the account can be divided into the following sub-accounts: |
1351 | Shares in listed companies | |
1352 | Shares, shares and securities of other companies | The account is reported other financial investments, that is, other than holdings in group- and associates. These include, inter alia, shares in voluntary kedjesammanslutningar and interest groups. |
1353 | Shares in housing associations | |
1354 | Bonds | |
1356 | Insatsemission ekonomiskförening, other companies | |
1358 | Accumulated write-downs of other shares and securities | |
1360 | Derivative (long-term securities) | |
1368 | Accumulated impairment losses on derivatives (long-term securities) | |
1370 | Deferred tax assets | |
1380 | Other non-current receivables | In conjunction with the financial statements, receivables denominated in foreign currencies are translated at the closing rate. These exchange differences arising on translation of foreign currency into Swedish currency is reported to account '8230 Exchange rate differences on long-term assets'. If necessary, the account can be divided into the following sub-accounts: |
1381 | Long-term promissory notes(loans to external parties) | |
1382 | Long-term receivables from employees | |
1383 | Deposits | |
1384 | Loans to related parties, långfristig of | |
1385 | Value of endowment | |
1386 | Förutbetalda leasingavgifter, långfristig of | |
1387 | Long-term contract receivables | |
1388 | Derivative (long-term receivables) | |
1389 | Accumulated impairment losses on other long-term receivables | The part of the long-term receivables, to be amortized over the next fiscal year, transformative per balansdagen fixed account '1687 Kortfristig part of långfristiga claims'. |
14 | Cooking | |
1410 | Food | The account is reported stocks of food. Food counts, For example, vegetables, meat, fish, frozen, spices, canned, torrvaror, breakfast, bread, buns, milk, juice, juice, fruits, and cooked foods (purchased or own). Wine and spirits used in cooking counts as spices and shall also be recorded in this account. Know needs can kontot underindelas after varuslag or The Department / lagerställen |
1411 | Coffee | |
1412 | The | |
1420 | Stocks beer class I and II, water, juice, milk, juice and soda | The account is reported stock of beer in Class I and II, bordsvatten, mineral water, juice, juice, milk and soft drinks. |
1430 | Cider and alcopops | |
1440 | Stocks beer | The account is reported stocks of beer. Know needs can kontot underindelas after serving form (tank, barrel or bottle) or department / warehouse: |
1441 | Flasköl | |
1442 | Tank/fatöl | |
1450 | Stock lättvin | The account is reported stocks of wine. Know needs can kontot underindelas after varuslag (red, white, sparkling, dessert) or by department / warehouse. |
1455 | Stock fortified | |
1460 | Stock spirits | The account is reported stocks of liquor. Know needs can kontot underindelas after varuslag (whiskey, liqueurs, spirits, cognac) or by department / warehouse. |
1465 | Stock bottles and empty drum | The account is reported stocks of empty bottles and empty drum. |
1470 | Tobacco Warehouses | The account is reported stocks of tobacco. Know needs can kontot underindelas after The Department / lagerställe, For example, front desk, bar or automatic. |
1472 | Lower mini-bar | The account is reported inventory of items sold in the minibar. Know needs can kontot underindelas after varuslag. |
1473 | Stock kioskvaror, Food | The account is reported stocks of kiosk products. Know needs can kontot underindelas after varuslag. |
1474 | Stock shop | The account is reported inventory of items sold in its stores. Know needs can kontot underindelas after varuslag. |
1475 | Stock selling products SPA | On the account presented layers of beauty- and treatment products for resale. If necessary, the account can be subdivided according to different types of products. |
1476 | Bearing SPA-treatment products | The account is reported stocks of various types of products used in treatments. If necessary, the account can be subdivided according to different types of treatments. If you have a small spa business, the cost of these products are accrued, but if you have a large spa operations and need to comply with gross margins of treatments so these products should be inventoried and stocked. |
1495 | Stocks also | The account is reported stocks of other articles for which no accounts posted in the account group. |
1499 | Inventories obsolescence | On the account presented in the credit inkuransavdrag normally made at year-end. |
15 | Accounts receivable | This group of accounts receivables is recognized based on its sales transactions and falling due within one år.Osäkra accounts receivable are reported on account '1515 Doubtful accounts receivable 'account with '6352 Anticipated losses on accounts receivable and smitnotor' as motkonto.Löpande during the year included in accounts receivable foreign currency into USD according to the course by invoice date and on payment of the daily values. In connection with closing the accounts receivable in foreign currencies are translated at closing rate. These exchange differences arising on translation of foreign currency into Swedish currency is reported to account '3960 Exchange gains on receivables and payables 'or '7960 account Foreign exchange losses on receivables and payables'. |
1510 | Accounts receivable | The account used for the reporting of accounts receivable. The accounting system with accounts receivable is the account ledger account ledger. At the billing amount recorded on the sales accounts in the Account class 3 with account 1510 as motkonto.I where billing is not done directly ports uninvoiced sales on account 1512. When billing is charged 1510 and 1512 credited. If necessary, the account can be divided into the following sub-accounts: |
1511 | Uninvoiced receivables | This account is used when something is billed to a customer or another company. The account will be charged the full amount including VAT. |
1512 | Pledged accounts receivable(factoring) | The account is charged for such accounts receivable as mortgage finance companies as part of a factoring agreement |
1513 | Settlement Desk | The account is reported unpaid bills, for not departing guests (inneliggare). The balance shown on each occasion the amount of wrapping is not billed / not paid bills in the hotel business. |
1514 | Settlement restaurant | The account is reported unpaid bills / bills, for not departing guests who put up their notes / bills in the room or to be billed at the reception. The balance shown on each occasion the sum of non-invoiced / unpaid bills. This account is used by hotel and restaurant. |
1515 | Doubtful accounts receivable | This is where accounts receivable that are not considered completely safe. Each company has different rules for how old an account receivable may be before it is automatically considered to be unsafe. One recommendation is to objectively assess each existing receivable separately. A standard rule is that all accounts receivable that are older than 90 days should always be considered as uncertain and therefore a bad debt loss. You book the invoice amount excluding VAT. All bad debts are credited to this account with konto'6352 anticipated bad debts and smitnotor 'as the counterpart. Claim to be as long as the loss is not realized to remain at the origin account. In an actual loss is credited claim originating account to '6351 actual losses and smitnotor ', VAT account 2610 2620 or 2630. |
1516 | Disputed claims | |
1518 | Not reskontraförda accounts receivable | |
1519 | Revaluation of receivables | The account used to record the difference that occurs when the receivables in foreign currencies are translated at the closing in connection with the closing. Offset account is the account '3960 Exchange gains on receivables and payables 'or '7960 account Foreign exchange losses on receivables and payables'. |
1560 | Accounts receivable from group companies | On account separately those receivables related to parent, subsidiaries and other group companies. In connection with the establishment of the company's Annual Report, all inter-company balances are reported separately and therefore recommended that the accounts receivable from group companies separately. From debt to a subsidiary or parent is only allowed to deduct the sum due to the same group of companies, whereby only the net amount reported in the Annual Report. The condition is that the claim and debt are equivalent in terms of liquidity. This principle also applies to other companies. If necessary, the account can be divided into the following sub-accounts: |
1561 | Accounts receivable from parent | |
1562 | Accounts receivable from subsidiaries | |
1563 | Accounts receivable from other Group companies | |
1565 | Doubtful accounts receivable from group companies | |
1568 | Not reskontraförda accounts receivable from group companies | |
1569 | Revaluation of receivables from group companies | |
1570 | Accounts receivable from associated companies | On account separately those receivables related to associated companies. In connection with the establishment of the company's Annual Report, all claims (and liabilities) to associated companies are reported separately and therefore recommended that the accounts receivable from associates disclosed. If necessary, the account can be divided into the following sub-accounts: |
1575 | Doubtful accounts receivable from affiliated companies | |
1578 | Not reskontraförda accounts receivable from affiliated companies | |
1579 | Impairment of accounts receivable from affiliated companies | |
1580 | Offsetting credit cards | On the account presented its claims on the credit card companies and redeem coupons. Reconciliation should be ongoing to ensure that all credit card debt is remitted to the company. It is plain that the account is subdivided as follows. |
1581 | Settlement American Express | The account is charged when goods and services paid with American Express credit card and credited when payment is via bank transfer on the company's bank account. |
1582 | Settlement other credit cards | The account is charged when goods and services paid with VISA, Eurocard, Master Card or Debit Card will be credited when the payment is deposited in its checking account, that in principle the use of credit card terminals are the day after (same day). |
1583 | Settlement Diners | The account is charged when goods and services are paid with the Diners credit card and credited when payment is via bank transfer on the company's bank account. |
1585 | Settlement Rikskuponger | The account is charged when goods and services paid for by the National Coupons and credited when payment is via bank transfer on the company's bank account. |
1586 | Settlement own lunch coupons, Not prepaid | The account is charged when goods and services paid for with their own non-prepaid lunch vouchers and credited when payment is inserted through the company's bank or postal giro. |
1587 | Settlement agency coupons / vouchers | The account is charged when goods and services paid by travel agent coupons / vouchers and credited when payment is inserted through the company's bank or postal giro. |
1588 | Deduction chains and organizations | The account is charged when goods and services paid for with such vouchers issued by voluntary member chains, franchisekedjor, industry- and tourism organizations and is credited when payment is via bank transfer or postal giro or direct the company's bank account. |
16 | Other current receivables | The account group reported other current assets other than accounts receivable. With short-term debts are those debts falling due within one year. |
1610 | Receivables from employees | The account is reported short-term receivables from employees, such as travel advances, Other advances and temporary loans. For long-term assets used account '1382-term receivables from employees'. Usually divided into the following account sub-accounts: |
1611 | Reseförskott | These include travel advances, For example, allowances or expenses for tickets and accommodation. A good basic rule is that employees should report their travel expenses within one week after completion of travel. This account shall, after submission of travel expense to be reset. |
1613 | Other advances | |
1614 | Temporary loans to employees | |
1630 | Deduction of taxes and levies (Tax) | The account debited / credited each month in the preparation of tax returns and the payment and the payment of the tax account and billing and payment of corporation tax. According BFN U 97:2 , all transactions on the company's account held with the National Tax recorded in general ledger account 1630. |
1640 | Skattefordringar | The account is reported income tax to the state, For example, the claim of the company arising out of the preliminary tax paid exceeds the final tax. The account will be charged at closing by the amount which the final tax is calculated below the preliminary tax. The account is credited when the repayment is made. Interest on overpaid tax to be booked on account '8314 Tax-exempt interest income '. |
1650 | Momsfordran | Moms are reported in the account group 26 which applies to both outgoing as input VAT. Account 1650 used only at the closing of the company which has a VAT receivable. |
1660 | Receivables from group companies | The account is used for short-term receivables from group companies. From debt to a subsidiary or parent is only allowed to deduct the sum due to the same group of companies, whereby only the net amount reported in the Annual Report. The condition is that the claim and debt are equivalent in terms of liquidity. This principle also applies to other companies. If necessary, the account can be subdivided into the following sub-accounts: |
1661 | Receivables from parent | |
1662 | Receivables from subsidiaries | |
1663 | Receivables from other Group companies | |
1670 | Receivables from associated companies | The account is used for short-term receivables from associated companies. |
1680 | Other current receivables | On the account presented other short-term debt not accounted for in separate accounts within the Account Group. If necessary, the following sub-accounts shall be opened: |
1681 | Outlay for customers | |
1682 | Short-term loans receivable | |
1683 | Receivables for subscribed but unpaid share capital | |
1684 | Receivables from suppliers | These include any advance payments to suppliers and other receivables from suppliers such as returned goods. NOTE! Advances to companies for supply of goods to stock are reported on account '1480 Advances for goods and services'. |
1685 | Current receivables from participants or relatives | The account used for the reporting of current receivables of members or associated persons and organizations that are not subsidiaries or intresseföretrag. |
1687 | Current portion of long-term receivables | |
1689 | Other current receivables | |
1699 | NOTE account | This account is used for items that require special monitoring or should be further investigated. The account must be used very sparingly. |
17 | Prepayments and accrued income | This account group includes all the cut-off accounts with debit balances, sk. interimsfordringar. The group includes both prepaid expenses, and accrued income. The accounts of the account group used in the accrual of expenses and revenues at the year- or månadsbokslut. The accounts can also be used in current accounts. It is important that the company works with a lower limit for when the accrual is not ske.I many financial systems, it is common that periodization is automatic. These systems generally require that a periodiseringskonto be indicated. For practical reasons, accruals during the current fiscal year and the accruals for the next fiscal year are reported separat.OBSERVERA! Pension schemes should never periodiseras.Interimskonton charged with the accrual amounts with the respective cost- or intäktskonto that cracct. Larger amounts must be in accordance with the Annual Accounts Act (ÅRL) specificeras in nets or balansräkningen. |
1700 | Prepayments and accrued income | The account used to account for all interim claims, that is, both for prepaid expenses and accrued income covered by the account group 17. |
1710 | Prepaid rent | The account is used for accrual of rent. The account is charged for prepaid rent relating to a future period. |
1720 | Förutbetalda leasingavgifter, kortfristig of | The account used for the allocation of lease payments. The account is charged for prepaid lease payments relating to a future period. The account can also be used for charging a first charge extra, which is common when including car leasing. |
1730 | Prepaid insurance premiums. | The account is a suspense account for the accrual of insurance premiums. In most cases, insurance premiums are charged year- or semi-annually in advance. The account is charged for prepaid insurance premiums relating to future period.OBS! Pension schemes should not defer |
1740 | Prepaid expenses | This item includes prepaid interest, that is, spending interest paid in advance. |
1750 | Accrued rental income | These include accrued rental income not yet received. |
1760 | Upplupna ränteintäkter | This item includes interest income not yet paid to the company's bank account. Offset account is '8311 Interest income from banks'. |
1780 | Upplupna avtalsintäkter | The account is a suspense account for allocation of revenue based on agreement on fee income, license fees and royalties. |
1790 | Other prepayments and accrued income | The account is a suspense account for the accrual of other prepaid expenses and accrued income. |
18 | Short-term investments | It is uncommon for hotels and restaurants make short-term investments. Is a need for this, the following accounts be set up. |
1800 | Short-term investments | The account can be used if you do not want to break up short-term investments. |
1810 | Shares in listed companies | |
1820 | Bonds | |
1830 | Convertible bonds | |
1880 | Other current investments | |
1886 | Shares in group companies | |
1889 | Shares in other companies | |
1890 | Revaluation of marketable securities | |
19 | Cash and bank balances | The account group reported cash, Plusgiro- and bank balances, that is, those assets are also called cash. Holdings of foreign currency should be reported separately on its own account. |
1910 | Box | Within the hotel- and restaurants are typically used gear or float, that is, at the end of each shift count cash into the designated amount. Excess of some banks, that is deposited into the bank usually by a cassette is placed in the bank bankbox. Use multiple change cash or float should the account be subdivided. For example,: |
1912 | Switchboard Checkout hotel | |
1913 | Switchboard Checkout restaurant | |
1915 | Bankinsättning | These include reception / hotel funds provided to the bank but not yet deposited into your bank account. Reconciliation should be done when a receipt from the bank. These include also the total deposit if it did not differ in hotels- and restaurant deposits. |
1916 | Bankinsättning 2 (eg restaurant) | These include restaurant funds provided to the bank but not yet deposited into your bank account. Reconciliation should be done when a receipt from the bank. Know needs can kontot underindelas per kassaställe. |
1920 | Plusgiro | This account is used for giro transactions. The account can have an automatic transfer to checking account or manually emptied regularly to check on this account offers higher interest rate. The company can also use the giro account of the daily transaction account, and linked to automatic payment procedures. If the number of giro accounts exist, this account may be subdivided: |
1921 | Plusgiro 1 | |
1922 | Plusgiro 2 | |
1930 | Företagskonto/checkkonto/affärskonto | The account refers to overdraft without credit. For overdraft with a credit account is used '2330 Overdraft '. Usually this is the company's transaction account and linked to the bank and automatic payment procedures. Reconciliation can be done daily by daily bank statements. This can usually be obtained via the Internet, faxsvar or by mail. If several different bank accounts exist, this account may be subdivided: |
1931 | Corporate Account 1 | |
1932 | Corporate Account 2 | |
1940 | The other bank accounts | The account used as the main account to other bank accounts than a bank account. If several different bank accounts exist, this account may be subdivided: |
1941 | Other banking 1 | |
1942 | Other banking 2 | Alternatively, the accounts used in conjunction with account '2335 (and 2336) Authorised overdraft ', which in this case shows the bank account limit granted to the company. The balance of such account 1930 shows the disposable amount of its overdraft facility. |
1960 | Koncernkonto moderföretag | The account is a joint bank account for a group. |
1970 | Special bank accounts | |
1980 | Valutakonton | |
2 | Liabilities | |
20 | Own capital | This account group includes accounts for equity for various företagsformer.Nedan Accounts 2081-2099, applicable to that in the hotel- and restaurants most common form of company limited liability company. |
2080 | Bound own capital | |
2081 | Share capital | The account shows the share capital under the Articles of Association. Change of share capital decided by the AGM. |
2082 | Non-registered shares | |
2084 | Share premium / paid 1 January 2006/ | NOTE! From 1 January, 2006 change provisions. Paid-in share premium account when issuing shares after this date will be brought to the new account '2097 premium reserve ', that utgör freely own capital. Amounts previously reported in an account '2084 premium reserve 'to be transferred to the reserve account '2086' |
2085 | Uppskrivningsfond | |
2086 | Reserve | This account is credited with the amount allocated to the reserve fund as decided by the AGM. NOTE! The report prepared by the 2006 is no requirement for removal from this year's net profit. |
2087 | Insatsemission | |
2088 | Fund for external maintenance | |
2090 | Free private capital | |
2091 | Retained earnings | This account is credited with the win and charged with the loss according to the adopted balance sheet balanced. Decided by the AGM. |
2092 | Mottagna / lämnade koncernbidrag | |
2093 | Received shareholder contributions | |
2094 | Treasury shares | |
2095 | Fusionsresultat | |
2096 | Fair value | |
2097 | Överkursfond | |
2098 | Gains or losses from previous years | This account shows it's retained earnings or accumulated losses from previous years until the amount of the adopted balance sheet is transferred to the accounts, decided at the AGM. This account is used for profit in the transfer of opening balances. |
2099 | Net income | This account is used as a closing account to view the financial or profit for the period. Offset account at the book's account '8999 Net income '. |
21 | Untaxed reserves | |
2123 | Tax allocation at 2003 tax assessment | |
2124 | Tax allocation at 2004 tax assessment | |
2125 | Tax allocation at 2005 tax assessment | |
2126 | Tax allocation at 2006 tax assessment | |
2127 | Tax allocation at 2007 tax assessment | |
2128 | Tax allocation at 2008 tax assessment | |
2129 | Tax allocation at 2009 tax assessment | From the assessment year 2006 case of interest occupancy tax allocation of legal person. 72 % the sum of the allocation of the tax year of the input multiplied by a factor which corresponds to the government borrowing rate at the end of November during the second year preceding the assessment year. The standard income will not be recorded, but only entered in the tax return as adjusted income item. |
2150 | Accelerated depreciation | The account used for the annual accounts for depreciation is made in excess of plan (see depreciation). If necessary, the following sub-accounts shall be opened: |
2151 | Accumulated amortization of intangible assets | |
2152 | Accumulated depreciation on buildings and land improvements | |
2153 | Accumulated depreciation of plant and equipment | |
2160 | Ersättningsfond | The account is reported provisions for taxable compensation received for equipment, buildings, markanläggningar, soil or food stocks, which are damaged or lost by fire or other mishap. |
2190 | Other untaxed reserves | On the account presented other untaxed reserves for which the special accounts have not been put up in book group. If necessary, the account can be divided into the following sub-accounts: |
2191 | Difference between book and actual pension | |
2196 | Lagerreserv | |
2199 | Other untaxed reserves | |
22 | Provisions | According to the Annual Accounts Act (ÅRL) must be separate accounting for provisions. Provisions are those obligations that are attributable to the fiscal year or previous financial years and the balance sheet date are either certain or likely to occur but uncertain in amount and / or to the time when they should infrias.Vid assessing if an obligation is a provision or an interim debt occurs some practical difficulties. Generally, the longer-term provisions and there is greater uncertainty about the exact amount and payment date. Interim Debt maturing generally due within one year from the closing date, and it is easier to determine both the amount and payment date. |
2210 | Provisions for pensions | The account used to account for the portion of the company's pension liability not covered by the capital of an independent pension fund. It is now very rare for companies in the hospitality- and restaurants make their own retirement benefits to its employees. As a rule, was shot pensionsårtagandena contracted by external pension insurance companies and these fees are recorded continuously in the account group 74. If necessary, the following sub-accounts shall be opened: |
2211 | Provisions for pensions under the Pension Security Act | |
2219 | Provisions for other pensions | |
2220 | Provisions for guarantees | |
2230 | Provision for bonuses | The account shows the estimated outstanding liability for future redemptions of guest benefits and bonus. Within the hotel- and restaurants are common guest loyalty programs or reward scheme for customers. Collection of bonuses and other guest preferences can be done sometime in the future when a certain number of points is reached or a certain number of visits made at the hotel or restaurant. I usually run bonus programs over several years and it is very difficult to determine the exact payment date and amount. |
2250 | Provisions for taxes | The account used for the provision for deferred tax, taxes at issue and other taxes. If necessary, the account can be divided into the following sub-accounts: |
2251 | Provision for estimated deferred tax | |
2252 | Provision for disputed taxes | |
2259 | Provisions for other taxes | |
2290 | Other provisions | On the account presented other provisions for which no special accounts have not been addressed in the account group. |
23 | Long-term liabilities | The account group are recognized all the company's long-term liabilities, that is, debts that fall due more than a year after the closing date. The company's annual report, either directly in the balance sheet or in the notes, be accordance with the Annual (ÅRL) indicated how much of the debt falling due within one year, after more than a year and more than five years after the closing date. |
2310 | Obligations- and subordinated | |
2320 | Convertible loans and similar | If necessary, the account can be divided into the following sub-accounts: |
2322 | Loans with warrants | |
2323 | Vinstandelslån | |
2324 | Kapitalandelslån | |
2330 | Checkräkningskredit | The account used for bank account with credit, provided that the credit is long-term. For bank account without a credit account is used '1930 Overdraft Account '. If any part is paid off within the next year, this part is reported as a current liability on account '2418 Current portion of bank overdraft '. According to AAA should always be disclosed in the annual report on the amount of granted credit facilities. Furthermore, the Financial Accounting Standards Council and may, in their guidance to take advantage of overdraft is a short-term debt. If necessary, special accounts be set up for different bank overdrafts, For example,: |
2331 | Utilized overdraft 1 | |
2332 | Utilized overdraft 2 | |
2335 | Authorised overdraft 1 | |
2336 | Authorised overdraft 2 | |
2340 | Byggnadskreditiv | The account is reported building loans, that is a credit granted for the construction of a building. |
2350 | Other non-current liabilities to credit institutions | Where necessary, additional accounts are added up for the liabilities to banks and other credit institutions. Is foreign currency loans added account '2355-term loans in foreign currency from credit institutions' up. This is where long-term loans in foreign currencies are translated to Swedish kronor. In connection with closing the liabilities in foreign currencies are translated at the closing rate. These exchange differences arising on translation of foreign currency into Swedish currency is reported to account '8430 Foreign exchange liabilities'. If necessary, the account can be divided into the following sub-accounts: |
2351 | Fastighetslån, långfristig of | |
2355 | Long-term loans in foreign currency from credit institutions | |
2359 | Other long-term loans from credit institutions | |
2360 | Long-term liabilities to group companies | This is where long-term liabilities to group companies, that is owed to parent, subsidiaries and other group companies. From debt to a subsidiary or parent is only allowed to deduct the sum due to the same group of companies, whereby only the net amount reported in the Annual Report. The condition is that the claim and debt are equivalent in terms of liquidity. This principle also applies to other companies. Current portion shown on '2860 Current liabilities to group companies'. If necessary, the account can be divided into the following sub-accounts: |
2361 | Long-term debt to parent | |
2362 | Non-current liabilities to subsidiaries | |
2363 | Long-term liabilities to other group companies | |
2370 | Long-term liabilities to associated companies | The account is reported long-term liabilities to associated companies. Current portion shown on '2870 Short-term liabilities to associated companies'. |
2390 | Other non-current liabilities | The account used for other non-current liabilities for which specific accounts are not posted in the account group. If necessary, the account can be divided into the following sub-accounts: |
2391 | Avbetalningskontrakt, långfristig of | On account includes liabilities based on installment contracts. The account is credited with the entire contract amount and is charged when repayments. |
2392 | Conditional non-current liabilities | |
2393 | Loans from related parties, långfristig of | The account is used for long-term loans from shareholders, where debt is not intended to be exchanged for shares. |
2394 | Long-term trade credits | |
2395 | Other long-term foreign currency loans | |
2397 | Mottagna långfristiga depositioner | |
2399 | Other non-current liabilities | The account used for other non-current liabilities for which no specific sub-accounts have not been put up under the main account. |
24 | Current liabilities to credit institutions, customers and suppliers | The account group reported liabilities based on the company's loan, Sales- and purchase transactions. |
2410 | Kortfristiga låneskulder till financial institution | The account is used for short-term debt to banks and other credit institutions and for the current portion of long-term liabilities reported in the account group 23. The current portion is the portion to be repaid within one year from the closing date. Know needs can kontot underindelas: |
2411 | Short-term loans from credit institutions | |
2417 | Current portion of long-term liabilities to credit institutions | |
2418 | Current portion of bank overdraft | |
2419 | Other current liabilities to credit institutions | |
2420 | Advances from customers | The account used for the reporting of such operating revenues relating to unexecuted or uncompleted work performance, For example, vouchers, gift cards, advances and deposits. The account will be charged when work is completed / service delivery and settlement made with the customer, with appropriate account of the class 3 that cracct. The account is divided into the following sub-accounts: |
2421 | Float Gift | On The account gift cards sold to customers, but not yet exercised. When redeeming gift cards will be charged the account with a sales account in the class 3 that cracct. All gift cards should have an expiry date. When that passed, the amount of the float or invalid gift cards will be charged to this account and credited to account 3780, revenues omlösta coupons and gift certificates. An attachment showing the outstanding Gift Certificate drawn up in connection with the closing. |
2422 | Coupons | On this account reported coupons sold to customers, but not yet exercised. When redeeming the coupon will be charged the account with a sales account in the class 3 that cracct. All coupons must have an expiry date. When that passed, the amount of the float or invalid vouchers charged to this account and credited to account 3780, revenues omlösta coupons and gift certificates. An attachment showing outstanding vouchers shall be drawn up in connection with the closing. |
2424 | Advances Banquet Hall | On The account paid in advances from customers for banquet events that have not yet been implemented. At the end of the billing account is debited. |
2425 | Advances groups | On The account advances from foreign and Swedish groups of future room nights booked. At the end of the billing account is debited. |
2426 | Advances meetings | On The account paid in advances from customers for meeting arrangements that are not yet implemented. At the end of the billing account is debited. |
2427 | Depositioner | On The account paid in deposits from customers for future stays. At the final settlement account will be charged. |
2429 | Advances from customers | This account is used to account for other advances. |
2440 | Leverantörsskulder | On The account all the company's accounts payable, except trade payables to Group- and associates. The account will be credited upon receipt of invoices and charged for payments. Note that the default interest payable is reported on account '8422 Interest on late payments of accounts payable '. The account is usually associated with an accounts payable. Throughout the year include accounts payable in foreign currencies are converted into USD according to the course by invoice date and on payment of the daily values. In connection with closing the accounts payable in foreign currencies are translated at closing rate. These exchange differences arising on translation of foreign currency into Swedish currency is reported to account '3960 Exchange gains on receivables and payables 'or '7960 account Foreign exchange losses on receivables and payables'. If necessary, the account can be subdivided into the following accounts: |
2441 | Leverantörsskulder | |
2442 | Betalningsreskontra | To this account is transferred all accounts payable dispatched for payment by electronic payment from the account payable '2440 '. When feedback from the payment systems are booked against payment '1930 Overdraft Account 'or '2330 Overdraft'. |
2445 | Tvistiga leverantörsskulder | The account can be used if the company has ongoing disputes with suppliers and therefore especially wish to monitor these bills. |
2448 | Not reskontraförda payables | The account used in closing the accounts payable belonging fiscal year but received and recorded in the subsequent period. The item is returned after closing. |
2450 | Settlement games organizers | The account is used for games which are not conducted in-house. If necessary, the account can be subdivided, for example,: |
2451 | Settlement Swedish Games | |
2452 | Cherrybolagen | |
2460 | Leverantörsskulder till koncernföretag | The account refers to accounts payable by the company to group companies, that is, parent, subsidiaries and other group companies. From debt to a subsidiary or parent is only allowed to deduct the sum due to the same group of companies, whereby only the net amount reported in the Annual Report. The condition is that the claim and debt are equivalent in terms of liquidity. This principle also applies to other companies. Know needs can kontot underindelas: |
2461 | Leverantörsskulder moderföretag | |
2462 | Accounts payable to subsidiaries | |
2470 | Leverantörsskulder till intresseföretag | On account accounts payable by the company to associated companies. |
2490 | Other current liabilities to credit institutions, customers and suppliers | The account used for other current liabilities to credit institutions, customers and suppliers, for which no special accounts have not been up in the account group. Know needs can kontot underindelas: |
2491 | Växelskulder | |
2499 | Other current liabilities | |
25 | Tax liabilities | The account group reported the company's liabilities relating to tax for limited companies and economic associations. Provisions for deferred taxes, disputed taxes and the like are recognized in the account group 22. |
2510 | Tax liabilities | The account is used for accounting of the total tax charged to companies and economic associations at a given time, For example, on the closing date. The account shows the estimated remaining tax for the current fiscal year. Since the debit note on the final tax obtained corrected any difference between the final tax and estimated tax by credit '8910 Tax on taxable income 'as the counterpart. Fee for the remaining tax charged account '6995 Penalty charges for taxes and social contributions' tax liability may be composed of: 1. The difference between estimated and final tax paid preliminary corporation tax for the last financial year 2.Kvarstående, have not paid taxes to the financial year preceding the current fiscal year. Know needs can kontot underindelas: |
2512 | Estimated income tax | The account shows the amount been calculated as the residual tax even if the final tax form is not obtained. |
2513 | Estimated property tax | If the company charged property tax, it can record from the point of view is useful when the estimated remaining property tax credited to this account. |
2514 | Estimated payroll tax on pension costs | The account is reported estimated accrued payroll tax on pension costs. The account is credited with the estimated amount of account '7530 Special employer 'as the counterpart. This should keep aside the accrued payroll tax based on, for example, ITP, ITPK, tjänstepensioner, estimated pensions and waiver of premium insurance (charged by FORA). The account will be charged in connection with the tax when it receives the final tax assessment the following year. In some cases, account '2943 Estimated accrued payroll tax on pension costs' (but see instructions BFN U 97:2 when the payroll tax is recognized as tax liabilities and accrued expenses) used. |
2515 | Estimated yield | |
2516 | VAT | Legal person who declares VAT through the income statement credit the account with the account '2650 ledger account for VAT’ forming the counterpart of debt. Receivables are charged account. |
2517 | Estimated foreign tax | |
2518 | Paid F-tax | The account is used in cases where the company wants to disclose payments of provisional tax separately. |
26 | Tax and special excise taxes | The account group reported the VAT which it is accountable for under the Law on VAT (ML). Accountability of Tax occurs normally at the time of booking of the invoice or equivalent document in accordance with generally accepted accounting principles. The general rule is that VAT is recorded on account of the- and output VAT in connection with a business subject to VAT, the event recorded, For example, sales in account class 3, purchase in book class 4 or when invoices for expenses bokförs.Den most common method is to record the VAT, while the invoice is recorded. The balances of the accounts of the- respective output VAT is transferred per accounting period end to account '2650 Accounting Account for VAT '. Under EU rules, at most three different tax rates occur. The chart of accounts are therefore three main accounts for the VAT as follows:: • |
2610 | Output VAT, oreducerad (25 %) | The account is credited with the output VAT for the following products and services in hotels- and catering. |
2611 | Output VAT on sales in Sweden, oreducerad | |
2612 | Output VAT on its own outlet, oreducerad (Sole trader, HB) | |
2613 | Output VAT on rent, oreducerad | |
2614 | Estimated output VAT on services acquired from abroad, oreducerad | |
2615 | Estimated output VAT on acquisitions of goods from another EU country, oreducerad | |
2616 | Output VAT VMB 25 % | |
2617 | Output VAT reverse charge goods and services in Sweden, oreducerad | |
2618 | Dormant output VAT, oreducerad | |
2620 | Output VAT, reduced 1 (12 %) | The account is credited with the output VAT for the following products and services in hotels- and catering. |
2621 | Output VAT on sales in Sweden, reduced 1 | |
2622 | Output VAT on its own outlet, reduced 1 | |
2623 | Output VAT on rent, reduced 1 | |
2624 | Estimated output VAT on services acquired from abroad, reduced 1 | |
2625 | Estimated output VAT on acquisitions of goods from another EU country, reduced 1 | |
2626 | Output VAT VMB 12 % | |
2627 | Output VAT reverse charge goods and services in Sweden, reduced 1 | |
2628 | Dormant output VAT, reduced 1 | |
2630 | Output VAT, reduced 2 (6 %) | The account is credited with the output VAT for the following products and services in hotels- and catering. Reduced VAT 2 shall apply to sales of newspapers, cultural events (theater / concert), sports and more. Account is closed after each tax period to account '2650 Accounting Account for VAT '. If necessary, the account can be divided into the following sub-accounts: |
2631 | Output VAT on sales in Sweden, reduced 2 | |
2632 | Output VAT on its own outlet, reduced 2 | |
2633 | Output VAT on rent, reduced 2 | |
2634 | Estimated output VAT on services acquired from abroad, reduced 2 | |
2635 | Estimated output VAT on acquisitions of goods from another EU country, reduced 2 | |
2636 | Output VAT VMB1 6 % | |
2637 | Output VAT reverse charge goods and services in Sweden, reduced 2 | |
2638 | Dormant output VAT, reduced 2 | |
2640 | Input VAT | This heading covers the input VAT appearing on your purchase invoice, avräkningsnota, receipt or equivalent document that the company receives when purchasing materials, goods, anläggningstillgångar, services, etc. In many cases, the right to deduct input VAT is limited. This applies, for example, lease payments for cars (half the input tax is deductible), residence:, cars (input VAT is not deductible if it did not relate to such activities relating to commercial transport of persons, resale or lease), motorcycles (same as for passenger cars) or private consumption. Account is closed after each tax period to account '2650 Accounting Account for VAT '. .When purchasing services from abroad and at other acquisitions from other EU countries are VAT taxes under the so-called. destinationsprincipen. This means that the buyer will calculate and book included VAT at the current rate applicable in the buyer's country. If the deduction is for the input VAT is also expected this so-called. purchase tax by the purchaser. The calculated amount of input VAT is recorded in the debit of account '2645 Estimated input tax on acquisitions from abroad 'for purchases from outside the EU imposed import VAT by Customs. Deduction of VAT will not be released before the accounting period during which the taxpayer has received one of Customs issued Customs bill. The freight forwarder frequently makes the expense of introduction the VAT bill and then the importer. Logistics partner states in such cases on the invoice the earliest time for deduction. Until the right of deduction occurs, the input tax charged on a particular sub-account '2648 Dormant input VAT '. To facilitate the accounting of VAT in the VAT return, the account can be divided into the following sub-accounts:. |
2641 | Charged input VAT | The account is charged input tax and so-called. import VAT from non-EU countries. |
2642 | Charged VAT in connection with a voluntary charge | |
2645 | Calculated input VAT on purchases from abroad | On the account presented input VAT (sk. förvärvsskatt) for • |
2646 | Input VAT on rent | |
2647 | Input VAT reverse charge goods and services in Sweden | |
2648 | Resting input VAT | The account will be charged as input VAT under special rules of ML shall be reported on a cash basis. |
2649 | Input VAT, diversified activities | |
2650 | Accounting Accounts for VAT | After each VAT period, now each quarter ends VAT accounts of account '2650 Accounting Account for VAT '. At the credit balance in the account is paid this into the VAT payment days. At the debit balance is reported as soon as possible after the VAT period for repayment shall be made as quickly as possible. Incurred a tax debt at the annual accounts may also account '1650 VAT recoverable 'used. After payment of VAT is charged to this account, thereby account for the previous tax period shall be capped. When payment for excess VAT is obtained, credited. Offset account is always '1630 Settlement account for taxes and fees (Tax). |
2660 | Specific excise duties | The account used for various types of excise taxes that businesses are required to account to the state under special regulations. These excise taxes are industry specific and submitted individually for different companies. Today there are no excise taxes for hotels- and restaurant sector in Sweden. In other countries it is common to various forms of excise taxes on such nights. If necessary, the account can be divided into the following sub-accounts: |
2661 | Reklamskatt | |
2669 | Other excise duties | |
27 | Personnel taxes, contributions and salary deductions | |
2710 | Personalskatt | The account is used as a clearing account for employee withholding taxes (Preliminary tax). In connection with the payroll records credited to employee deducted withholding tax. The following month when the collection is remitted charged the account with the counterpart '1630 deduction of taxes and levies (Tax). |
2730 | Statutory social security contributions and payroll taxes | The account used for the statutory social security contributions and payroll taxes payable in the month following. The following month when the collection is remitted charged the account with the counterpart '1630 deduction of taxes and levies (Tax). Accrued charges on such vacation pay is reported on account '2940 Accrued statutory social and other charges'. If necessary, the account can be subdivided into the following accounts: |
2731 | Settlement of compulsory social contributions | The account is reported the amount due for payment the following month. The amount calculated in the month of salaries and benefits and defined benefit values. When reporting to the tax charged to this account to offset account '1630 deduction of taxes and levies (Tax). If necessary, a special account '2732 Settlement payroll taxes' are added up. |
2732 | Deduction payroll taxes | The account is credited for the amount due for payment the following month and relates to payroll tax to be paid the salaries of such senior citizens. The amount calculated in the month of salaries and benefits and defined benefit values. When reporting to the tax charged to this account to offset account '1630 deduction of taxes and levies (Tax)’. |
2740 | Contracted social contributions | NOTE! New name for AMF is AFA / FORA and the new name for the SPP is Alecta account will be used for agreed social contributions payable in the following month, such as those payable to the AMF and the SPP. |
2750 | Attachment of salary etc.. | The account is used in cases where enforcement service has requested admission to any employee's salary. Credited in the payroll and are charged at the payment of seizure. |
2760 | Semestermedel | The account is used as a clearing account for the travel agents when presented to the unions leave fund. The account is credited for the deduction for travel funds that made the employees' salaries and are charged to the payment of travel funds to the respective trade union leave fund. If necessary, the account can be subdivided into the following accounts: |
2761 | Settlement holiday pay | |
2762 | Semesterlönekassa | |
2790 | Other deductions from wages | On the account presented other salary deductions for which no special accounts have not been addressed in the account group. Know needs can kontot underindelas: |
2791 | Staff's interest account | |
2792 | Lönesparande | |
2793 | Gruppförsäkringspremier | This account is used as a clearing account for the collective insurance, For example, group life, etc.. The account is credited at the loss of wages and charged the payment of premiums to the insurance company. |
2794 | Fackföreningsavgifter | This account is used as a clearing account for union dues. The account is credited for the deductions for union dues and charged at the payment into the union. To minimize the company's management, it is good if the staff takes care of the payment yourself using Direct Debit. |
2795 | Mätnings- and audit fees | |
2799 | Other deductions from wages | This account is used as a clearing account for other deductions from wages not reported on the above sub-accounts. |
28 | Other current liabilities | The account group reported other current liabilities other than accounts payable, interimsskulder, momsskulder, sales tax liabilities and employee tax liabilities, if no special accounts are not placed in account groups 24-27. |
2810 | Deduction for factoring and leveraged contracts receivable | The account used for the reporting of debts to finance companies that borrowed the company's accounts receivable (factoring). The account is credited the loan amount and charged payments customers make directly to the finance company. Know needs can kontot underindelas: |
2811 | Deduction for factoring | |
2812 | Settlement of the leveraged contracts receivable | |
2820 | Current liabilities to employees | This account is used as a clearing account for expenses and for bonuses to employees. The account is also used to pay debts that are not paid on the closing date. Know needs can kontot underindelas: |
2821 | Löneskulder | |
2822 | Travel expenses | |
2823 | Tantiem, gratifikationer | |
2829 | Other current liabilities to employees | |
2830 | Settlement on behalf of others | |
2840 | Short-term borrowings | The account is used for short-term debt to other than credit. The company's annual report, either directly in the balance sheet or in the notes, be accordance with the Annual (ÅRL) indicated how much of the debt falling due within one year, after more than a year and more than five years after the closing date. Know needs can kontot underindelas: |
2841 | Current portion of long-term liabilities | |
2849 | Other short-term borrowings | |
2850 | Deduction of taxes and levies (Tax) | The account can be used by the companies that have a negative balance on their tax account during the year instead of account '1630 Settlement Tax (Tax). |
2860 | Current liabilities to group companies | On account reported current liabilities to subsidiaries, that is, parent, subsidiaries and other group companies. Beträffande rid against possible claims, that account till koncernföretag Leverantörsskulder '2460 '. Accounts payable to affiliated companies accounted for on account 2460. Know needs can kontot underindelas: |
2861 | Current liabilities to the parent | |
2862 | Current liabilities to subsidiaries | |
2863 | Current liabilities to other group companies | |
2870 | Short-term liabilities to associated companies | The account is reported liabilities to associated companies. Payables to associated companies are reported to account 2470. |
2880 | Debt subsidies received | A conditional grant is a contribution which is associated with conditions to be met. In case of failure becomes the recipient repay. The grant will in these cases are reported as a liability in the period of the refund. |
2890 | Other current liabilities | The account used for other current liabilities, for which no special accounts have not been up in the account group. If necessary, the account can be divided into the following sub-accounts: |
2891 | Liabilities during the recovery | |
2893 | Amounts owed to related parties, kortfristig of | |
2895 | Derivative (Current Liabilities) | |
2897 | Received deposits, short-term | |
2898 | Unclaimed dividends | The account is used as a clearing account for dividend. The account is credited with dividends resolved and charged with unpaid dividends. |
2899 | Other current liabilities | |
29 | Accruals and deferred income | Account Group is used in the accrual of income and expenditure accounts, interim financial statements and monthly closing. These accounts can also be used in the current bokföringen.I if the company applies efterskottslön and to reduce the effects of absenteeism, the performance comparisons between different months during the year, company can set up a sick pay provision in a suspense account. |
2900 | Accruals and deferred income | The account is a group account for all the interim debt, that is, both for accrued expenses and deferred income, covered by the account group 29. |
2910 | Accrued salaries | The account used for arrears, that is, wages that are earned but not paid. This applies, for example, overtime, additional hours and additional leave days (Bank Holidays) has not yet been collected. Any overtime or additional hours should be recorded, otherwise there often occurs a considerable cost at the final salary. (See also account '7019 Accrued wages and profit shares to the public employees'.) If necessary, the account can be divided into the following sub-account: |
2911 | Löneskulder | On this account, reported the net amount to monthly salaries, to be paid the following month. |
2916 | Accrued legal social and other charges accrued salaries | |
2919 | Other accrued salaries | |
2920 | Upplupna semesterlöner | Holiday pay on this account. It shall be increased each month in salary payments and reduced when the employee has vacation. If necessary, the account can be divided into the following sub-account: |
2926 | Accrued statutory social and other charges accrued vacation pay | |
2930 | Accrued pension costs | The account is a suspense account for allocation of the company's pension costs for employees and former employees. In most cases, premiums paid to external pension insurance companies instead of the entity to make their own retirement benefits. If necessary, the account can be divided into the following sub-account: |
2931 | Accrued pension payments | |
2940 | Accrued legal social and other charges | On account report accrued social security contributions for both statutory employer contributions (on account '2910 Accrued salaries 'and '2920 Account Accrued vacation pay'), and accrued payroll taxes calculated on the salaries and benefits or defined benefit values (employees 65 year). However, if the account 2916 and 2926 used should not 2940 used. Know needs can kontot underindelas: |
2941 | Estimated accrued statutory social security contributions | In the account are the calculated accrued social security contributions on accrued wages and vacation pay at closing. The account is credited with the estimated amount, Account '7519 Social costs for holiday- and pay debt 'as the counterpart. |
2942 | Estimated accrued payroll | On account reported estimated accrued payroll taxes on wages and vacation pay at closing (employees 65 year). The account is credited with the estimated amount, Account '7531 Special payroll tax on wages and salaries' as the counterpart. |
2943 | Estimated accrued payroll tax on pension costs | The account is reported estimated accrued payroll tax on pension costs. The account is credited with the estimated amount of account '7530 Special employer 'as the counterpart. This should keep aside the accrued payroll tax based on, for example, ITP, ITPK, tjänstepensioner, estimated pensions and waiver of premium insurance (charged by FORA). The account will be charged in connection with the tax when it receives the final tax assessment the following year. In some cases, the account '2514 Estimated payroll tax on pension costs' (but see instructions BFN U 97:2 when the payroll tax is recognized as tax liabilities and accrued expenses) used. |
2944 | Estimated accrued tax on pension costs | |
2950 | Accrued contractual social security contributions (FORUMS charges) | The account is a suspense account for allocation of, among other FORA fees, that is, the costs of collective insurance. The account will be credited to accrued not yet paid fees, Account '7570 Premier of labor insurance 'as the counterpart. In general, fees are paid according to a pre-arranged plan. For payments charged to the account and the payroll calculations credited. FORA fees shall also be calculated for holiday pay. At year end, down definite charges (usually according to data from the payroll system) and then made up this account of a årsavräkning (final billing or återbetalning) and fees based on accrued salary and vacation pay liability. |
2960 | Accrued interest expense | The account is a suspense account for the accrual of interest expense. Accrued, not yet paid interest credited, with appropriate account of account group 84 that cracct. |
2970 | Deferred revenue | The account is a suspense account for allocation of revenues. The account will be credited to deferred income, with appropriate account of account group 3 that cracct. Know needs can kontot underindelas: |
2971 | Prepaid rental income | |
2972 | Prepaid membership fees | |
2979 | Other deferred income | |
2980 | Upplupna avtalskostnader | The account is a suspense account for allocation of expenses based on contracts such as license fees, royalties, m.m. The account is credited at the end of financial year for accrued not yet paid expenses with the corresponding contract account contra account. |
2990 | Other accruals and deferred income | The account is a suspense account for allocation of other accrued expenses and deferred income for which no special accounts have not been up in the account group. For hotels- and restaurant business has account under divided into a few common accruals: |
2991 | Estimated fees for closing | On account reported estimated fees for the remaining work for preparing the company's financial statements for the work performed by third party. |
2992 | Estimated fees for the audit | In the account recorded estimated remaining fees for the audit of the company's accounting and administration for the financial year. |
2993 | Accrued telecommunications charges | In the account recorded the estimated cost of calls made but not yet billed calls for guests and administrative phones. The marks consumed shall be charged to the fiscal (or month) results. A calculation is made based on the number of sold customer selections and an assessment of other calls. |
2994 | Accrued charges for energy, water, the mm. | On account recorded an estimate of charges for electricity, district heating and water to be billed in arrears. The actual consumption shall be charged to the fiscal (or month) results. |
2995 | Accrued rent / lease debt | Rent paid usually in advance. I fall in rörlig of hyresavtalet innehåll, For example, a percentage of sales or profit sharing is calculated and this is recorded in this account. |
2999 | Other accruals and deferred income |
SHR has developed a nomenclature for hotels and restaurants. The nomenclature is based on the BAS-chart of accounts and can be downloaded from SHR:s website. You hämta Account Plan This (2008) and This (2010).