Basic Bookkeeping and general ledger
According 5 Chapter. 1§ Accounting to all business transactions in a company recorded so that they can be presented in order of registration (grundbokföring) and in systematic order (huvudbokföring). This shall be done in such a way that it is possible to verify the completeness of accounting records and review business processes, position and results.
When talking about the basic- and general ledger aimed it at the records must be recorded in the basic book and ledger.
Grundbokföring – registration of the basic reference
Basic Bookkeeping is basically all the supporting documents deposited in a binder in the order they are registered with the voucher number, date, amount of the debit- and credit accounts and a few brief lines about what the voucher is about.
Read more about what a verification is and the elements necessary to meet the Accounting Act requirement for a verification.
A basic reference is thus an overview of a company all documents in the order they are registered with the voucher number, date, amount of the debit- and credit accounts. If you use a bookkeeping program to manage your bookkeeping, the general ledger is what you normally call a verification list. In most accounting software, you can also choose to sort the list by supporting a variety of parameters such as voucher number,verifikationsdatum etc..