Bookkeeping accounts – what is a bookkeeping account and how are bookkeeping accounts?
Accounting Accounts are used to simplify and get a superior system in a company's accounting. By bookkeeping accounts collects together business events of the same type of account and records. A bookkeeping account how much the business transactions of the same type were as follows for the fiscal year.
Example: bookkeeping account 7010 The salaries of public employees talking about how much costs have been incurred for salaries for public employees
A common bookkeeping account normally consists of four digits, but larger companies and larger corporations typically use more digits in their bookkeeping accounts. For small and medium enterprises it is often enough bookkeeping accounts consisting of 4 figures, but for larger businesses and larger corporations are bookkeeping accounts 6-8 figures fairly common.
The book accounts used in iBokföring is accounting accounts only 4 figures.
Requirements for bookkeeping accounts and siffornas relevant
Today, there are no requirements for how a bookkeeping account to look and there is also no limit to how many digits may be used in a bookkeeping account. This means that a company can create and build their own bookkeeping accounts with as many digits as they think they need to be able to present their accounts in an orderly manner.
However, there are some basic rules that apply to everyone regardless of how your bookkeeping account is established and no matter how many digits to use in their bookkeeping accounts. These rules have become standard and is used by all companies regardless of how many numbers they have in their bookkeeping accounts.
The first number in a bookkeeping account shall specify the kontoklass bookkeeping account belongs, ie if the case of an asset, equity or debt. The second number in a bookkeeping account shall specify the kontogrupp bookkeeping account belongs, such as 19xx, which indicates that the case of a cash and bank account records. The final figures will indicate if there is an gruppkonto, huvudkonto or underkonto. Here You can read more about the importance of these different figures in a bookkeeping account
Bookkeeping accounts and account plans
The bookkeeping accounts that a company uses in its books together constitute the company's Account Plan. Learn more about how a Account Plan is structured and whether they kontoplaner which are common.