01 Accounting Manual 2014.fm Page 3 Friday, September 5, 2014 1:34 PM
Svensk Redovisning
THE ACCOUNTING
MANUAL 2014
NORSTEDTS JURIDIK
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Contents
I.
Introduction 9
New in BAS 2014 11
Organisation of the BAS activities 13
From BAS Accounting Plan to BAS Concept 15
Accounting standards 22
Link between the accounts in BAS and the items in the balance
sheet and income statement 26
II.
BAS Chart of Accounts 33
1
Assets
2
3
4
5–6
7
8
Equity and liabilities 39
Operating income/revenue 43
Cost of goods, materials and certain sub-contract work 44
Other external operating expenses/costs 45
Personnel costs, depreciation etc. 49
Financial and other income and expenses 53
35
III.
Instructions for the account classes 57
1
2
3
4
5–6
7
8
Composition of the coding instructions 59
Assets 61
Equity and liabilities 143
Operating income/revenue 213
Cost of goods, materials and certain sub-contract work 241
Other external operating expenses/costs 255
Personnel costs, depreciation etc. 319
Financial and other income and expenses 363
IV.
Areas for further study 397
Adaptation of BAS to companies and industries 399
The Swedish Accounting Standards Board K project 410
Bookkeeping – current recording of transactions, vouchers and
retention of records 419
Group companies and associated companies 435
Accounting for exchange differences 436
Key word index 441
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BAS Chart of Accounts
A square ( ) in the table indicates that the account is included in a selection of
accounts that for most companies are sufficient for basic accounting.
1
Assets
10
1010
Intangible fixed assets
Development expenditure
1011 Capitalised expenditure for
development
1012 Capitalised expenditure for
software
1018 Accumulated write-downs of
capitalised expenditure
1019 Accumulated amortisation of
capitalised expenditure
1020
Concessions etc.
1028 Accumulated write-downs of
concessions etc.
1029 Accumulated amortisation of
concessions etc.
1030
Patents
1038 Accumulated write-downs of
patents
1039 Accumulated amortisation of
patents
1040 Licences
1048 Accumulated write-downs of
licenses
1049 Accumulated amortisation of
licences
11
1110
1120
1130
1140
12
1210
1220
Land and buildings
Buildings
1111 Buildings on freehold land
1112 Buildings on leasehold land
1118 Accumulated write-downs of
buildings
1119 Accumulated depreciation on
buildings
Cost of improvements to leased
property
1129 Accumulated depreciation on
cost of improvements to
leased property
Land
Plots and undeveloped land areas
Machinery and equipment
Plant and machinery
1211 Machinery
1213 Other plant
1218 Accumulated write-downs of
plant and machinery
1219 Accumulated depreciation on
plant and machinery
Equipment and tools
1050
1060
1070
1080
1150
1180
Trademarks
1058 Accumulated write-downs of
trademarks
1059 Accumulated amortisation of
trademarks
Tenancy, site leasehold and similar
rights
1068 Accumulated write-downs of
tenancy, site leasehold and
similar rights
1069 Accumulated amortisation of
tenancy, site leasehold and
similar rights
Goodwill
1078 Accumulated write-downs of
goodwill
1079 Accumulated amortisation of
goodwill
Projects in progress and advance
payments for intangible fixed assets
1081 Projects in progress for
intangible fixed assets
1088 Advance payments for
intangible fixed assets
Land improvements
1158 Accumulated write-downs of
land improvements
1159 Accumulated depreciation on
land improvements
Construction in progress and
advance payments for land and
buildings
1181 New construction,
extensions and conversions
in progress
1188 Advance payments for land
and buildings
1221
1222
1223
1225
1228
Equipment
Building equipment
Land equipment
Tools
Accumulated write-downs of
equipment and tools
1229 Accumulated depreciation on
equipment and tools
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36
1230
1240
1250
13
1310
1320
1330
BAS Chart of Accounts
Fixtures and fittings
1231 Fixtures and fittings, own
property
1232 Fixtures and fittings, leased
property
1238 Accumulated write-downs of
fixtures and fittings
1239 Accumulated depreciation on
fixtures and fittings
Cars and other transport equipment
1241 Cars
1242 Heavy goods vehicles
1243 Trucks
1244 Processing machines
1245 Tractors
1246 Motorcycles, mopeds and
scooters
1247 Boats, aircraft and
helicopters
1248 Accumulated write-downs of
cars and other transport
equipment
1249 Accumulated depreciation on
cars and other transport
equipment
Computers
Financial fixed assets
Participations in group companies
1311 Shares in listed Swedish
group companies
1312 Shares in unlisted Swedish
group companies
1313 Shares in listed foreign group
companies
1314 Shares in unlisted foreign
group companies
1316 Other participations in group
companies
1318 Accumulated write-downs of
participations in group
companies
Long-term receivables from group
companies
1321 Long-term receivables from
parent company
1322 Long-term receivables from
subsidiaries
1323 Long-term receivables from
other group companies
1328 Accumulated write-downs of
long-term receivables from
group companies
Participations in associated
companies
1336 Participations in economic
associations, associated
companies
1260
1280
1290
1340
1350
1360
1370
1380
1251 Computers, company’s
1257 Computers, employees’
1258 Accumulated write-downs of
computers
1259 Accumulated depreciation on
computers
Leased assets
1269 Accumulated depreciation on
leased assets
Construction in progress and
advance payments for machinery
and equipment
1281 Construction in progress,
machinery and equipment
1288 Advance payments for
machinery and equipment
Other tangible fixed assets
1291 Works of art and similar
assets
1292 Animals classified as fixed
assets
1298 Accumulated write-downs of
other tangible fixed assets
1299 Accumulated depreciation on
other tangible fixed assets
1338 Accumulated write-downs of
participations in associated
companies
Long-term receivables from
associated companies
1348 Accumulated write-downs of
long-term receivables from
associated companies
Participations and securities in
other companies
1351 Participations in listed
companies
1352 Other participations
1353 Participations in tenantowner associations
1354 Bonds
1356 Participations in economic
associations, other
companies
1358 Accumulated write-downs of
other participations and
securities
Loans to partners or related parties,
long-term portion
1369 Accumulated write-downs of
loans to partners or related
parties, long-term portion
Deferred tax asset
Other long-term receivables
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82
1210
Laws and standards
• ÅRL Chapters 2, 4, 5
• K2 Chapters 2, 4, 9–10, 19
• K3 Chapters 2, 4, 17, 24–25, 27
• RFR 2
• IFRS 5, 6
• IFRIC 4, 18
• IAS 1, 16, 17, 20, 23, 36
• SIC 10, 27
1210 Plant and machinery
Contents of the account
The account shows the carrying amount for machinery, large special tools
and other technical plant intended for use in manufacturing or provision of
services. For example an excavator in a contracting company should also
be recorded in this account.
The term machinery refers to generally used equipment with a power
source that is normally found at a workplace.
This account is also used to record expenditure for parts and accessories
for a building that are intended to be used directly in operations, so-called
permanent building equipment. The following are examples of permanent
equipment in an industrial building: machine bases, rails and gantry tracks,
lifts for transporting goods, storage tanks, containers and platforms for
storage, pipes and cables for water, waste, electricity intended to directly
serve industrial operations, special heating and ventilation facilities and
separate chimneys for dissipation of gases etc.
The cost of acquisition for acquired and self-constructed machinery must
include, besides the purchase price for material, expenditure that is
directly attributable to the acquisition. Examples of such expenditure are
customs, freight, installation and consulting services. A deduction is to be
made for trade discounts, bonus and other similar rebates.
Under K2 rules estimated expenditure for dismantling, removal or site restoration is not to be included in the cost of acquisition of an acquired fixed
asset. The same applies to legal entities under the K3 rules.
The cost of acquisition for a manufactured machine should also include
and may include certain other direct and indirect costs.
Different rules apply under K2 and K3 for additional expenditure.
Where necessary, the account can be divided into the following subaccounts
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83
1211–1219
1211
1213
Machinery
Other plant
Accumulated write-downs and depreciation on plant and machinery are
recorded as an adjusting entry in the following accounts:
1218
1219
Accumulated write-downs of plant and machinery
Accumulated depreciation on plant and machinery
Please note
Under K2 rules tangible fixed assets of minor value and short-term equipment may be expensed in the same year as they are acquired. This is in
line with the provisions of the Income Tax Act on equipment of minor value.
A tangible fixed asset may be expensed if the cost of acquisition is less
than a half price base amount plus value added tax that is not to be
deducted or refunded under the Value Added Tax Act.
Under the K3 rules a legal entity may record expenditure on tangible fixed
assets that are of minor value or that can be assumed to have a maximum
useful life of three years as a cost on initial recognition, if the company
makes a corresponding deduction under the Income Tax Act and it can be
assumed that the deduction will be allowed.
Not to be posted in the account
Permanent building equipment, in buildings for business purposes
1220
Spare parts and machine accessories, for permanent use
1220
Spare parts and machine accessories, repairs and maintenance
5510
Contra accounts
1280
2085
3800
7730
7780
7830
Construction in progress and advance payments for machinery
and equipment
Revaluation reserve
Own work capitalised
Write-downs of machinery and equipment
Reversed write-downs of machinery and equipment
Depreciation of machinery and equipment
Related accounts
2150
3970
5200
5400
5500
7970
8850
Accumulated excess depreciation
Capital gains on sale of intangible and tangible fixed assets
Hired fixed assets (control account)
Consumable equipment and supplies (control account)
Repairs and maintenance (control account)
Losses on sale of intangible and tangible fixed assets
Changes in excess depreciation
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84
1220–1229
1220 Equipment and tools
Contents of the account
This account shows the carrying amount for equipment and tools intended
for use by auxiliary departments and within the administration.
The term equipment refers to facilities other than machinery that are not
fixed and that are necessary to conduct business operations. The term
equipment also includes vehicles such as stackers, trailers, barrows and
bicycles. The term tools refers to spare parts and machinery accessories
for repair and maintenance.
This account is also debited for permanent building equipment in buildings
for business purposes such as shop fittings and escalators.
See also instructions to account 1210 Plant and machinery.
If equipment needs to be specified under different types of equipment (e.g.
workshop equipment, office equipment, shop equipment etc.) account
1220 can be sub-divided into the following sub-accounts:
1221
1222
1223
1225
Equipment
Building equipment
Land equipment
Tools
Accumulated write-downs and depreciation on equipment and tools are
reported as an adjusting entry in the following accounts:
1228
1229
Accumulated write-downs of equipment and tools
Accumulated depreciation on equipment and tools
Please note
Equipment may be expensed if the cost of acquisition is less than a half
price base amount (SEK 22,200 for 2014) plus value added tax that is not
to be deducted or refunded under the Value Added Tax Act. Equipment
may also be expensed if it can be assumed to have a useful life (for tax purposes it is the economic life that applies) of a maximum of three years.
Not to be posted in the account
Plant and machinery, for production in manufacturing companies
Installations, computers, hardware
1250
Installations, for data communication
Works of art and similar assets
Tools, in the nature of overheads
1230
1291
5520
1210
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1230–1239
85
Contra accounts
1280
2085
3800
7730
7780
7830
Construction in progress and advance payments for machinery
and equipment
Revaluation reserve
Own work capitalised
Write-downs of machinery and equipment
Reversed write-downs of machinery and equipment
Depreciation of machinery and equipment
Related accounts
2150
3970
5200
5400
5500
7970
8850
1230
Accumulated excess depreciation
Capital gains on sale of intangible and tangible fixed assets
Hired fixed assets (control account)
Consumable equipment and supplies (control account)
Repairs and maintenance (control account)
Losses on sale of intangible and tangible fixed assets
Changes in excess depreciation
Fixtures and fittings
Contents of the account
This account shows the carrying amount for fixtures and fittings in the
company’s premises that are of value to the company.
Fixtures and fittings may for example refer to piping and wiring other than
that required for the general functioning of the building, such as communication installations. Fixtures and fittings may consist of costs for both
materials and labour. Fixtures and fittings may refer to installations in both
own property or leased property.
For further information on what should be recorded in the account, see the
instructions for account 1210 Plant and machinery.
Where necessary, the account can be divided into the following subaccounts:
1231
1232
Fixtures and fittings, own property
Fixtures and fittings, leased property
Accumulated write-downs and deprociation on fixtures and fittings are
recorded as an adjusting entry in the following accounts:
1238
1239
Accumulated write-downs of fixtures and fittings
Accumulated depreciation on fixtures and fittings
Please note
Fixtures and fittings may be expensed if the cost of acquisition is less than
a half price base amount (SEK 22,200 for 2014) plus value added tax that
is not to be deducted or refunded under the Value Added Tax Act. Fixtures
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291
5990–6000
5990
Other advertising and PR expenses
Contents of the account
The account is debited with other advertising expenses for which no special accounts have been created within this account group.
The following expenses can be recorded here:
• advertising contributions given (contributions to other companies for
joint advertising and other activities)
• advertising surveys
• advertising administration.
60
Other selling expenses
General information on the contents of the account
group
This account group is used to record special expenses associated with the
company’s selling operations. The expense of printed matter which is not
of an advertising nature, special order costs, sales commission and costs
for producing the company’s own trade publications etc. are recorded
here.
Expenses which relate to sales promotion activities such as advertising
and PR (account group 59) or salaries and remuneration to people
employed by the company (account class 7) should not be recorded in this
account group.
Laws and standards
See page 255.
6000
Other selling expenses (control account)
Contents of the account
This account is debited with all other selling expenses which are included
in account group 60. The account is used as control account when various
other selling expenses do not need to be reported separately.
Not to be posted in the account
Advertising and PR
59
Salaries and remuneration to employees of the company
7
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292
6010
6010–6050
Catalogues, price lists etc.
Contents of the account
This account is debited with external production and distribution expenses
for technical descriptions, catalogues of a descriptive nature, price lists
etc. which are not in the nature of advertising.
Not to be posted in the account
Printed matter of an advertising nature
6020
5930
Own trade publications
Contents of the account
This account is debited with any expenditure associated with production
of the company’s own trade publications containing product information.
The costs of articles and translations by external staff and also external
printing expenses should be recorded here.
Not to be posted in the account
Information on the company itself
Staff magazine
Annual report
6030
59
7699
6440
Special order costs
Contents of the account
Special order costs, such as costs for advance payments and delivery
guarantees, stamps and delivery inspections by external personnel, are
debited to this account.
6040
Credit card charges
Contents of the account
This account is debited with costs for handling credit cards.
6050
Sales commissions
Contents of the account
Remuneration to outside agents and brokers for services associated with
sale and marketing of the company’s products and goods is debited to this
account. ”Delcredere commission”, which an agent receives for undertaking to guarantee customer payments, is also included in this account.
If necessary, the following sub-account may be used.
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6055–6069
6055
293
Franchise charges etc.
This account is debited with expenses that are particular to franchising
business. Both the entrance fee and the day-to-day service fees are debited to this account. Also the lease charges for a whole business may be
debited to this account.
Related accounts
Consideration may be given to recording production-dependent franchise costs in account class 4.
Entry fees in connection with franchising that are capitalised – 1020 Concessions etc.
Please note
Commission is generally paid in arrears. Thus in the annual accounts items
there may be items that need to be accrued.
Under K2 rules a company does not need to accrue income and expenses
that individually are less than SEK 5 000. If every financial year the same
type of expense recurs, that is not a personnel expense, under K2 rules it
may be recognised as an expense in the financial year the company normally receives an invoice or makes a contractual payment or similar if a)
the expense can be assumed to vary no more than 20 per cent between
years, and b) one year’s cost is recognised in each financial year.
Under K2 rules there is also a year-end closing rule that under certain conditions means that expenditure of less than SEK 5 000 does not need to be
accrued. There is no corresponding rule in K3 but instead materiality must
be assessed on a case by case basis.
6060
Credit sale charges
Contents of the account
This account is debited with the kind of special sale charges which result
from credit sales. Expenditure on credit information, credit control, collection and claim application charges at the Swedish Enforcement Authority
(Kronofogdemyndigheten) is recorded here. Premiums for credit insurance
and expenses for factoring are also debited to this account.
If necessary, the account may be divided into the following sub-accounts:
6061
6062
6063
6064
6069
Credit information
Debt collecting expenses
Credit insurance premiums
Factoring charges
Other credit sale charges
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Bookkeeping – current recording of
transactions, vouchers and retention
of records
Legislation and other standards
The Bookkeeping Act (1999:1078) regulates such matters as who is
required to maintain accounting records, the financial year, the meaning of
the requirement to maintain accounting records, current recording of
transactions and vouchers, how to close the current recording of transactions and retention of accounting records. Those required to maintain
accounting records must, under the Bookkeeping Act, close their
accounts with an annual report, an annual closing or a simplified annual
closing. The provisions on annual closing and annual reports can be found
in the Annual Accounts Act, ÅRL (1995:1554).
Other laws may also contain rules that affect bookkeeping. For example,
the VAT Act stipulates certain conditions concerning supporting material
for VAT reporting.
Those required to maintain accounting records must comply with the
Bookkeeping Act and generally accepted accounting principles. The
Swedish Accounting Standards Board is responsible for developing generally accepted accounting principles and issues general advice and guidance, including BFNAR 2013:2 Bookkeeping. This general advice is structured in the same way as the K3 rules, i.e. each individual area starts with
a piece of legislation followed by one or more items of general advice
linked to the particular provision quoted. After that a comment is given on
the legal text and general advice. Finally a number of examples are given
that are linked to the nine chapters of general advice:
1. Application, definitions and language
2. Current recording of transactions and its presentation
3. Time of posting
4. Fixed assets register
5. Vouchers
6. Summary vouchers
7. Accounting records
8. Retention of accounting records
9. Systems documentation and description of accounting procedures
applied
The general advice is to be applied by natural persons required to maintain
accounting records. This means that even business operators that prepare
a simplified annual closing and apply the K1-rules in some parts are to
apply the general advice. Legal entities, regardless of size, must also apply
the general advice. However, estates in bankruptcy are not covered by the
general advice.
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420
Areas for further study
Who should maintain accounting records?
Natural persons who are business operators are required to maintain
accounting records of these operations. Legal entities are required on principle to keep accounting records even if they do not operate a business.
Some exemptions are made, for example for small foundations or nonprofit associations.
Laws and standards
Chapter 2, Bookkeeping Act
Point 1.2 BFNAR 2013:2 Bookkeeping
BFNAR 2006:1, Sole traders who prepare a simplified annual closing
BFNAR 2010:1, Non-profit associations and registered religious communities that prepare a simplified annual closing
BFN R 11 Sole trader accounts
BFNAR 2004:2 Cessation of requirement to maintain accounting records
in sole trader businesses
BFN U 88:7 Issues concerning requirement of sole traders to maintain
accounting records
BFN U 88:8 Annual accounts in commission agent companies
BFN U 87:10 Book-keeping in insolvency
Systems documentation and description of accounting
procedures applied
Systems documentation
Systems documentation means descriptions of the organisation and structure of the accounting system necessary to provide an overview of the system. Systems documentation must include
• a chart of accounts,
• a description of how accounts are used and how they are combined
when preparing an annual closing or annual report, if this is not clear
from the chart of accounts,
• a description of the accounting system and
• a records retention plan.
The items in question are not needed if the overview which the systems
documentation is to provide is directly evident from the accounting
records. This applies above all if the entity required to maintain accounting
records keeps the books manually or uses standardised accounting software that is managed without automatic coding.
The chart of accounts shows the bookkeeping accounts and their use.
There is no stipulation as to which chart of accounts should be used; the
entity required to maintain accounting records may draw up the chart.
However, the majority of those required to maintain accounting records
use the BAS Accounting Plan. There are great advantages, both practical
and financial, to using the BAS Accounting Plan. It is set up in most standard accounting software, which means that those required to maintain
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02 Accounting Manual 2014 KeyWords.fm Page 441 Friday, September 5, 2014 2:02 PM
Key word index
Figures in bold and italics refer to pages in the book.
Remaining figures refer to account number.
A
Accountancy services, 6530
Accounting currency, 425
Accounting period, 427
Accounting standards, 22
Accounts payable
associated companies, 2470
group companies, 2460
other group companies, 2460
parent company, 2460
subsidiaries, 2460
trade, 2440
Accounts receivable
associated companies, 1570
group companies, 1560
other group companies, 1560
parent company, 1560
subsidiaries, 1560
trade, 1510
Accrued
contractual costs, 2980
contractual social security contributions, 2950
contributions, 2940
employees, 7210
expenses, 29,
expenses and deferred income, 29
expenses and deferred income, other, 2990
holiday pay, 2920
income from agreements, 1780
income not yet invoiced, 1620
interest income, 1760
interest payable, 2960
pay and profit shares to white-collar
pension costs, 2930
pension payments, 2930
rental income, 1750
statutory social security and other
wages and salaries, 2910
wages and salaries, other, 2919
yield tax on pension costs, 2940
Accumulated amortisation of
concessions etc., 1020
development expenditure
goodwill, 1070
licences, 1040
patents, 1030
renting rights, 1060
trademarks, 1050
Accumulated depreciation on
buildings, 1110
cars and other transport equipment, 1240
computers, 1250
equipment and tools, 1220
fixtures and fittings, 1230
land improvements, 1150
leased assets, 1260
machinery and equipment, 1210
other tangible fixed assets, 1290
plant and machinery, 1210
Accumulated excess depreciation on
buildings and land improvements, 2150
intangible fixed assets, 2150
machinery and equipment, 2150
Accumulated write-downs of,
associated companies, 1340
buildings, 1110
cars and other transport equipment, 1240
companies, 1320
computers, 1250
concessions etc., 1020
development expenditure
equipment and tools, 1220
fixtures and fittings, 1230
goodwill, 1070
land improvements, 1150
licenses, 1040
long-term receivables from
long-term receivables from group
other long-term receivables, 1380
other tangible fixed assets, 1290
participations in associated companies, 1330
participations in group companies, 1310
plant and machinery, 1210
renting rights, 1060
trademarks, 1050
Acquisition value of securities sold, 4980
Activity support received, 4730
Actual warranty costs, 6360
Adaptation of account class 3, 214
Adaptation of account class 4, 242
Adaptation of accounts for recording VAT,
217
Adaptation of accounts to group
relationship, 217
Adaptation of BAS to companies and
industries, 399
Adaptation of the accounts for recording
VAT, 245
Adaptation of the accounts to group
circumstances, 245
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442
A–C
Figures in bold and italics refer to pages in the book.
Remaining figures refer to account number.
Adaptation to industries, 407
Advances, 321
Additional cash remuneration, 7310
Administration charges and credit
insurance premiums, 7470
Administration costs, 64xx
Advance payments for goods and services,
1480
intangible fixed assets, 1088
land and buildings, 1188
machinery and equipment, 1288
Advances from customers, 2420
Advances, other, 1610
Advertising and PR, 59xx
Advertising contributions received, 3990
Advertising tax, 2660
Advisory services, from auditor, 6420
Aircraft, 1240
Allocation to expansion funds, 2050
Allowance for mandatory work clothing,
7350
Amortisation of
concessions, 7810, 1020
development expenditure, 7810, 1010
licences, 7810, 1040
patents, 7810, 1030
renting rights, 7810, 1060
trademarks, 7810, 1050
Animals, fixed assets, 1290
Annual and interim reports, 6440
Annual closing/report, 447, 455
Annual general meeting, 6450
Annual general meeting/Annual general
meeting of an association, 6450
Annual report, 6530, 456
Anticipated bad debt losses, 6352
Apprentices, 70xx
Appropriations, other, 8890
Assets, 61
Assets in the form of prepaid expenses,
1770
Associated companies, 1330, 435
Association fees, 6980
A-tax, 1630, 321
Attachment of earnings, 2750
Audit, 6420
Audit fee, estimated, 2990
B
Bad debt losses, 6350
Balance sheet, 449
Bank
accounts, 1920, 1930, 1940
guarantees, 6080
overdraft, 2330
Banking costs, 6570
Bankruptcy, 1510, 1520, 6350, 6380
BAS Ratios, 12
Basic principles of the BAS Accounting
Plan, 15
Basic Schedules of the BAS Chart of
Accounts, 17
Benefits
free car, 7380
free housing, 7380
free meals, 7380
free or subsidised work clothing, 7380
free travel to and from the work place, 7380
in kind, 322
other, 7380
subsidised interest, 7380
subsidised meals, 7380
Bills payable, 2492
Bills receivable, 1520
Blocked accounts, 1970
Board and lodging, 5830
abroad, 5830
Sweden, 5830
Boats, 1240, 5670
Bond and debenture loans, 2310
Bonds, 1354, 1820
Bonus issue, 2080
Bonuses, 2820, 3730, 4730, 4780
Bonuses from insurance companies, 7410
Bonuses to managers, 7220
Bookkeeping, 419
Bookkeeping structure, 424
Books of prime entry, 423
Building equipment, 1220
Buildings
and land, 11xx
excess depreciation, 2150
on freehold land, 1110
on leasehold land, 1110
Buildings, replacement reserve, 2160, 8860
Business entertaining
non tax-deductible, 6070
tax-deductible, 6070
allowance, 7370
Business travel, 5800, 5810, 5820, 5830, 5890
Bye-law reserve, 2060
C
Cables, 6230
Capital contribution for the year, 2010
Capital gain from sale of
intangible and tangible fixed assets, 3970
land and buildings, 3970
machinery and equipment, 3970
participations in associated companies, 8120