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
| Debit | Credit | ||
|---|---|---|---|
| 1930 | Business account | 500 kr | |
| 2640 | Input VAT | 100 kr | |
| 6110 | Office supplies | 400 kr | |
| 500 kr | 500 kr |
Accounting example 2 – Accounting according to the invoicing method
| Debit | Credit | ||
|---|---|---|---|
| 2440 | Accounts payable | 500 kr | |
| 2640 | Input VAT | 100 kr | |
| 4010 | Purchase of goods | 400 kr | |
| 500 kr | 500 kr |
| Debet | Kredit | ||
|---|---|---|---|
| 1930 | Business account | 500 kr | |
| 2440 | Accounts payable | 500 kr | |
| 500 kr | 500 kr |
Accounting example 3 – Accounting according to the cash method
| Debit | Credit | ||
|---|---|---|---|
| 1930 | Business account | 500 kr | |
| 2640 | Input VAT | 100 kr | |
| 4010 | Purchase of goods | 400 kr | |
| 500 kr | 500 kr |
From: Swedish Agency for Economic and Regional Growth