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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

DebitCredit
1930Business account500 kr
2640Input VAT100 kr
6110Office supplies400 kr
500 kr500 kr

Accounting example 2 – Accounting according to the invoicing method

DebitCredit
2440Accounts payable 500 kr
2640Input VAT100 kr
4010Purchase of goods400 kr
500 kr500 kr
DebetKredit
1930Business account500 kr
2440Accounts payable500 kr
500 kr500 kr

Accounting example 3 – Accounting according to the cash method

DebitCredit
1930Business account500 kr
2640Input VAT100 kr
4010Purchase of goods400 kr
500 kr500 kr