Editing Chart of accounts (section)

=== Swedish BAS chart of accounts layout ===
The complete Swedish [[BAS (accounting)|BAS]] standard chart of about 1250 accounts is also available in English and German texts in a printed publication from the non-profit branch BAS organisation. BAS is a private organisation originally created by the Swedish industry and today owned by a set general interest groups like, several industry organisations, several [[government authorities]] (incl [[Generally accepted accounting principles|GAAP]] and the [[revenue service]]), the [[Church of Sweden]], the [[audit]]s and [[accountant]]s organisation and [[SIE (file format)]] organisation, as close as consensus possibly (a Swedish way of working without legal demands).

The BAS chart use is not legally required in Sweden. However, it is politically anchored and so well developed that it is commonly used.

The BAS chart is not an SIS national standard because SIS is organised on pay documentation and {{Citation needed span|text=nobody in the computer world are paying for standard documents|date=October 2021}}. BAS were SIS standard but left. SIS [[Swedish Standards Institute]] is the Swedish domestic member of ISO. This is not a [[government procurement]] problem due to the fact all significant governmental authorities are significant members/part owners of BAS.

An almost identical chart of accounts is used in Norway.

==== Balance Sheet Accounts ====

===== [[Asset]] accounts =====
* 1150 Buildings and land assets
* 1200 Inventories, Machines
* 1210 Alterna
* 1220 IngDirect Savings
* 1230 Tangerine chequing
* 1240 Account Receivable

===== [[Liability (financial accounting)|Liability]] accounts =====
* 2300 Loans
* 2400 Short debts ([[payables]] 2440)
* 2500 Income Tax Payable
* 2600 VAT Payable
* 2700 Wages Payable
* 2800-2999 other liabilities

==== Profit & Loss accounts ====

===== [[Revenue]] accounts =====
* 3000 Revenue Accounts

===== [[Expense]] accounts =====
* 4000 Costs directly related to revenues
* 5000-7999 General expense Accounts
* 8000 Financial Accounts
* 9000 [[Contra-accounts]]