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Chart of Accounts

Target Audience: Administrators

Introduction

The chart of accounts is the set of financial accounts used by the bookkeeping module to classify transactions. When bookkeeping is enabled for an organisation, a standard set of accounts is created automatically based on the Swedish BAS 2023 standard.

Administrators can view and customise the chart of accounts in PAP under Control Panel > Settings > Chart of Accounts.

For a conceptual overview of how the chart of accounts fits into the bookkeeping module, see Bookkeeping Overview.

Default Accounts

The following accounts are created when bookkeeping is enabled:

Code Name Type Purpose
1510 Kundfordringar Asset Accounts receivable — money owed by customers (invoices)
1930 Bankkonto Asset Bank account — money received from payments
2610 Utgående moms Liability VAT output — VAT collected on sales
2990 Förutbetalda intäkter Liability Deferred income — payments received for services not yet delivered
2997 Återförsäljare clearing Liability Reseller clearing — for reseller subscription payments
2998 Intern clearning Liability Internal clearing — for upgrades/downgrades (always nets to zero)
2999 Extern clearning Liability External clearing — for migrations and manual adjustments
3001 Försäljning Income Default revenue account — general sales revenue

Additional Revenue Accounts

When accounting profiles are configured with specific revenue account codes, additional revenue accounts are created automatically. For example, if a profile specifies revenue account 3320 for digital subscriptions, an account with code 3320 is added to the chart of accounts the first time that profile is used.

This means publishers do not need to manually create revenue accounts — they are added as needed based on accounting profile configuration.

What Can Be Customised

For each account in the chart, administrators can update:

  • Account code — the numeric code (e.g., "1930"). Must be unique within the organisation.
  • Name — the display name (e.g., "Bankkonto").
  • Description — a longer description of what the account is used for.

Account codes and external systems

If you change an account code, make sure the new code matches what your accounting system expects. The bookkeeping module uses account codes in all journal entries, so any change will affect future entries and accounting exports.

The account type (asset, liability, income) and the internal symbol (used by the system to identify the account) cannot be changed.