Chart of accounts for sole proprietorship-BAS Simplified annual 2012 (K1)
Chart of accounts for sole traders, which establishes simplified annual accounts - K1
Chart of Accounts for the K1-General (sole proprietorship) 2011, 2012
MINIMUM ACCOUNT PLAN
No changes have been compared with 2011
| Anläggningstillgångar | ||
| B1 | Immateriella anläggningstillgångar | 1000 |
| B2 | Buildings and land improvements | 1110, 1150 |
| B3 | Land and other assets not depreciated | 1130 |
| B4 | Machinery and equipment | 1220 |
| B5 | Other fixed assets | 1300 |
| Current assets | ||
| B6 | Inventories | 1400 |
| B7 | Accounts receivable | 1500 |
| B8 | Other receivables | 1600 |
| B9 | Cash and bank balances | 1920 |
| Own capital | ||
| B10 | Own capital | 2010 |
| Liabilities | ||
| B13 | Borrowings | 2330, 2390 |
| B14 | Tax liabilities | 2610–2650 |
| B15 | Leverantörsskulder | 2440 |
| B16 | Other Liabilities | 2900 |
| Revenues | ||
| R1 | Sales and work done, and other taxable income | 3000, 3700, 3900 |
| R2 | Tax-exempt income | 3100, 3700, 3900 |
| R3 | Was- and housing mM. | 3200 |
| R4 | Ränteintäkter | 8310 |
| Costs | ||
| R5 | Goods, materials and services | 4000 |
| R6 | Other external costs | 6900 |
| R7 | Staff | 7000 |
| R8 | Interest expense mM. | 8410 |
| Depreciation and amortization | ||
| R9 | Depreciation of buildings and land improvements | 7700, 7820, 7980 |
| R10 | Depreciation of plant and equipment and intangible assets | 7700, 7810, 7830, 7980 |
| Disclosures | ||
| U1 | Periodiseringsfonder | 2080 |
| U2 | Expansionsfond | 2050 |
| U3 | Compensation Funds | 2060 |
| U4 | Measure Emissions, skogskonto, author's account, payment plan for forest O.D. | 2070 |