Chart of accounts – what is a Account Plan and how are kontoplaner?
Account Plans 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. The bookkeeping accounts that a company uses in its books together constitute the company's chart of accounts.
A chart of accounts speak of the types business events that a company has had over a given period (normally a fiscal year). The various bookkeeping account as part of the nomenclature talking then about the balance of the various business events based on type.
Establishment of a nomenclature
In Sweden, there is no legal requirement on how a Account Plan should be structured and what accounting accounts accounting plan must include. This means that you can find on their own bookkeeping accounts and create a custom chart of accounts or add accounts to an existing chart of accounts, tex BAS nomenclature.
When speaking of account plans, it is BAS nomenclature the first thing you think of in connection with account plans. BAS nomenclature is the most common chart of accounts and used by and is the basis for most of accounts that exist in Sweden.
You can read more about how BAS nomenclature is designed to understand how a chart of accounts should be structured to make it simpler and have a superior system in your records.
Different charts of accounts
Chart of accounts for limited companies
You can also download account plans for the company from Visma. You can download the latest BAS nomenclature This.
Chart of Accounts for sole proprietorship
You can also download account plans for individual ownership of Visma. You can download the latest BAS nomenclature This.
Chart of Accounts for the association
You can also download the nomenclature of the compound from Visma. You can download the latest BAS nomenclature This.
Industry-specific account plans
Hotels and restaurants
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).