The Accounting Manual is based on the Swedish book for current recording of transactions (Bokföringsboken). In addition the English version includes references to laws and regulations that must be applied when preparing annual accounts.

The Accounting Manual is sold out but you can download the BAS Chart of account for free.

The Accounting Manual contains:

  • A total of 450 pages with coding instructions and in-depth information in different areas
  • Detailed instructions for all main accounts in the accounting plan
  • In-depth accounting information
  • Key word index with more than 1,200 search words

The coding instructions include:

  • What should or should not be recorded in an account
  • Customary contra accounts
  • Related accounts
  • The laws and standards governing recording in a particular account

In-depth sections include the following areas:

  • Adaption of BAS to companies and industries
  • The Swedish Accounting Standards Board K Project
  • Swedish rules for day-to-day accounting and retention of records
  • Accounting for exchange rate effects

The Accounting Manual is produced by the BAS organisation, which has devoted almost 40 years to developing and maintaining the BAS Accounting Plan. All products in the Swedish Accounting series are sold by Norstedts Juridik.