General information about the accounting plan
The BAS Accounting Plan is a general plan for coding and classifying business transactions. It can be used by companies and organisations irrespective of size, type of business and legal form. It is adapted to the Annual Accounts Act, tax legislation and current accounting recommendations.
The accounting plan is designed with a view to automated generation of income statements and balance sheets in accordance with the Annual Accounts Act formats and of information to the Swedish Tax Agency (standardised accounting information, SRU) and to Statistics Sweden (SCB).
By virtue of the logical structure of the accounting plan, it is also easy to automatically produce customised reports, for example for the board and management, on the basis of the accounting information recorded.
The BAS Accounting Plan is updated annually.