The company's transactions must all be accounted for in accordance with the Swedish Accounting Act. This applies regardless of the type of company and scope of the business.

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Accounting is a system of organization and processing of a company's financial transactions. In practical terms, it involves saving receipts, invoices and other documents, then registering and reporting them in a chronological (time-based) and systematic (account-based) way.

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A company's accounts normally consist of:

  • vouchers (receipts, invoices, etc.)
  • day book and general ledger
  • income statements and balance sheets
  • annual accounts or in certain cases an annual report

By keeping accounts, you obtain essential financial information about the company. This information helps you make financial decisions to ensure the company develops in the right direction and at the right time. The accounts also form the basis for taxation of your business operations, as they provide you with the information for your income tax return.

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According to regulations, accounting records must be archived for at least seven years. Some documents you should hold on to even longer, e.g. documents containing information about acquisition of properties.

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