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Accounting examples

Below are some examples of how to record various business transactions. The accounts are selected from the BAS chart of accounts.

Accounting example 1 – Purchase of office supplies

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Table: Accounting example 1 – Cash purchase of office supplies
DebitCredit
1930Business account500 kr
2640Input VAT100 kr
6100Office supplies400 kr
500 kr500 kr

Accounting example 2 – Accounting according to the invoicing method

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Table: Accounting example 2 – Accounting according to the invoicing method
DebitCredit
2440Accounts payable 500 kr
2640Input VAT100 kr
4010Purchase of goods400 kr
500 kr500 kr

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Table: Accounting example 2 – Accounting according to the invoicing method
DebetKredit
1930Business account500 kr
2440Accounts payable500 kr
500 kr500 kr

Accounting example 3 – Accounting according to the cash method

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Table: Accounting example 3 – Accounting according to the cash method
DebitCredit
1930Business account500 kr
2640Input VAT100 kr
4010Purchase of goods400 kr
500 kr500 kr

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From: Swedish Agency for Economic and Regional Growth