Sweden - Accountingby Vertel
Sweden - Chart of accounts
- BAS 2012 K1 (Minimal chart of account)
- BAS 2012 (K2-K4, work in progress)
- SRU-codes and closing rules from SKV-283 v16
- Tax-codes from SKV-4700 r1-49
BAS 2012 K1 and BAS 2012 in original can be found at www.bas.se. When you creats your companies, don't forget to change currency to SEK. Usually you want tax-code MP1 and I for standard sales and purchases, MP2, MP3 and I12/I6 are for products and services with 12 % and 6 % tax. You also may want to change the automatic created bank accounts to what accounts you want to associate them to.
BFN (Bokföringsnämden) are working with accounting regulations for unlisted SME-companies in Sweden. The basis are K3 that will be finalized in 2013, K1 and K2 are derived from K3 with a numerous of simplifications.
- K1 are sole traders with a turnover under 3 MSEK and can use a simplified year end.
- K2 are small companies and associations that doesn't pass more than one of three limits two years in a row: not more than 50 employees in average, assets worth more than 40 MSEK, not more than 80 MSEK in turnover.
- K3 are an unlisted company that passes two or more of theese limits.
- K4 are an enlisted public company.
K1 and K2 are not obliged to use an external auditor (turn over under 80 MSEK), using BAS 2012 K1 its possible to follow K1 rules "kontantmetoden" or "fakturametoden" and choose between simplified or usual year end. However, using the sales-module also implements accounts receivable and a sales ledger that implies "fakturametoden". BAS 2012 K1 whould be sufficient for most K2 companies too. K2-sized companies can still use traditional rules or choose to strictly follow K2-rules for the time being.
There are som documents (in Swedish) describing archiving, how to handle EDI-invoices, scanning of purchase invoices, basic accounting and numbering of account vouches attached to the module, static/doc-directory.
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