BAS nomenclature – BAS nomenclature has become a standard chart of accounts and almost all companies use it as their nomenclature. The main reason for the BAS-chart of accounts has become a standard because it is built based on how a performance- and balance sheet shall be erected. Därutöver innehåller BAS-kontoplanens bokföringskonton kopplingar till hur olika poster ska redovisas i inkomstskattedeklarationen (INK), Read more about BAS Account Plan SRU-links.
Explanation of nomenclature (BAS nomenclature)
Here, we review and explain the basics of how a chart of accounts and primarily how BAS-account plan is built. You will learn how it is built and will understand how it works and be able to apply it yourself in your accounting and accounting,sv.
BAS-account plan building
LOWER kontoplanens bookkeeping accounts all represent a business event. LOWER kontoplanens bookkeeping accounts consists of a four-digit number. Accounting shoe Toned figures tell us what kind of business event. Without complicating it too much we will try to illustrate this by an example:
| Digit | Title | Explanation |
| 1 | Kontoklass | The first digit of the account indicating account class.In this case, is there a access. Below we give them different account classes contained in the BAS accounting plan. |
| 19 | Kontogrupp | The second digit indicates the account group.In this case, it is about cash and bank balances. |
| 1900 | Gruppkonto | The last two digits indicate Account as business event related till.Om account's last two digits are zeros, enter them in the case of one gruppkonto.I this case, it means that only one account is used for all business transactions related to the account group cash and bank balances. |
| 1910 | Huvudkonto | If only the account's last digit is a zero is a case of a huvudkonto.I this case it means that the case of box. |
| 1911 | Underkonto | If the account's last digit is 1-9 is the case of a sub-account to huvudkontot.I this case, it could be the case of a handkassa. |
Kontoklasser
The following account classes are those common classes used for the external accounts.
| Class | Title |
| 1 | Assets |
| 2 | Equity and liabilities |
| 3 | Operating income / revenues |
| 4 | Expenditures / expenses for goods, material and certain services purchased |
| 5 | Other external operating expenses / costs |
| 6 | Other selling expenses |
| 7 | Expenditures / expenses for staff, depreciation, etc.. |
| 8 | Financial and other income / revenues and expenditures / expenses |
In addition to the above classes, there also account Classes 0 and 9, but these are used for internal use (Management Accounting) and usually the bigger companies.
BAS nomenclature 2012
iBokföring have assumed BAS nomenclature 2012. It is done yearly audits of BAS nomenclature. You can download BAS nomenclature 2011 and BAS nomenclature 2012 or the latest BAS nomenclature This.