2021 10025 reach 22 500 March Fabwy 120 212 reach 27 May | July 300235 kr each 47000 September 1340 race. October 240 kcal 33.220 180540 2. Included in the accounts receivable is claime Svanem AB, which during the autem cancelled is payments. There are numen but the companys problems with its liquidity. The claims to SEK 75.000 und for precautionary Frases it is estimated that the customer will pay only halsen the customer's claim 3. Sales in the last week of December have not yet heen nied. During that we sold for SEK 93.90 Rent which is paid quarterly, has been paid in advance for January March 2012 with SEK 28.050 5. Insurance premium or SEK 10.500 ml premium. hos hen paid for the period 210701-220630 & The company has a bank loan (originally SEK 25.000). The interest (S.) the Lanandam will be paid once a year on 31 Ocaber Theil amortization is SEK 6,300. Ai the end of the financial year, the remaining of the lo is SEK 223.400 Calculate and post the instanter neuer amortization of SEK 6.300 to current liabilities (sheet term fom 7. The machine purchased in 2018 for SEK 100,000 has been wild during the year for SEK 75,000. The sale of the non-cuentaset has been posted (Debet hk and credit profit dipeluches, but the financial statements capital gainboss shall be investigated and paded Non-current state of as per year wording to plan * The Equipment owned at the kinnine of 2022 had been purchased as filles Acquisition year Acquisiti 2018 100 kr 2019 55 000 2020 69 000 kr During the current year, the purchase of liquipment has been made wi SEK 205.000 The estimated seful life locomotice of all machines and 10 years. The company is entitled to accounting depreciation Callisten pes Previous Next 64 Dashboard Calendar To Do Notifications Inbox 4.3 Closing Transactions The following are year-end transactions that need adjustment entries. Make a joumal entry for each of the transactions Inventories are valued according to the AVCO-zverage cost method. Calculate and post the change in stock Sald Bought 2021 2000 January 100 at 225 kr each February 120 232 kr each 200 at 235 kr each October 180 at 240 kr each 600 July 22 500 March 2 for 314 kr each 28 888 27840 May 99 for 320 kreach 31 680 47000 September 199 fox 340 kr each 64.600 3320 140540 381 125 168 2. Included in the accounts receivable is a claim on Svanen AB, which during the autumn cancelled its payments. There are rumors that the company is having problems with its liquidity. The claim amounts to SEK 75.000 and for precautionary reasons it is estimated that the customer will ll pay only half (50%) of the customer's claim 3. Sales in the last week of December have not yet been invoiced. During that weck we sold for SEK 93,960 4. Rent, which is puid quarterly, has been paid in advance for January-March 2022 with SEK 28,050 5. Insurance premium of SEK 39,000 annual premium, bas been paid for the period 210701-220630. 6. The company has a bank loan (originally SEK 236,000). The interest (5%) on the loan and amortization will be paid once a year on 31 October. The annual amortization is SEK 6,300. At the end of the financial year, the remaining value of the loan is SEK 223,400. Calculate and post the interest and transfer next year's amortization of SEK 6,300 to current liabilities (short term loan) 7. The machine purchased in 2018 for SEK 100,000 has been sold during the year for SEK 75,000. The sale of the non-current asset has been posted (Debit bank and credit profit disposal machines), but at the financial statements a possible capital gain loss shall be investigated and posted. Non-current assets are written off at 10% per year according to plan 2. Included in the accounts receivable is a claim on Svanen AB, which during the autumn cancelled its payments. There are rumors that the company is having problems with its liquidity. The claim amounts to SEK 75,000 and for precautionary reasons it is estimated that the customer will pay only half (50%) of the customer's claim 3. Sales in the last week of December have not yet been invoiced. During that woek we sold for SEK 93.960 4. Rent, which is paid quarterly, has been paid in advance for January-March 2022 with SEK 28,050 5. Insurance premium of SEK 39,000, annual premium, has been paid for the period 210701-220630 6. The company has a bank loan (originally SEK 236,400). The interest (5%) on the loan and amortization will be paid once a year on 31 October. The annual amortization is SEK 6,300. At the end of the financial year, the remaining value of the loan is SEK 223,400. Calculate and post the interest and transfer next year's amortization of SEK 6,300 10 current liabilities (short term loen). 7. The machine purchased in 2018 for SEK 100,000 has been sold during the year for SEK 75,000. The sale of the non-current asset has been posted (Debit bank and credit profit disposal machines), but at the financial statements a possible capital gain loss shall be investigated and posted. Non-current assets are written off at 10% per year according to plan & The Equipment owned at the beginning of 2022 had been purchased as follows: Acquisition year Acquisition cost 2018 100 000 kr 2019 55 000 kr 2020 69 000 L During the current year, the purchase of Equipment has been made with SEK 205,000 The estimated useful life (economic life) of all machines and equipment is 10 years. The company is entitled to accounting depreciation. Calculate and post the depreciation for the year according to plan 9. Fees to the auditors for auditing the company's accounts in 2021 are estimated at SEK 24,000 10. Calculate the tax for 2021 and post any tax asset liability. The tax rate is 20% 11. When preparing this year's financial statements, it is discovered that last year's results have been forgotten, see IB account 2098 Profit from previous year, to new account. Post the record to account retained profit 12. Close the financial statements by transferring recognized income in the income statement to equity in the balance sheet Accounting services Accounts payable Accounts receivable Accrued holiday wages Accrued interests Accrued national insurance 6530 2440 1510 2920 2960 2940 2921 2910 1249 1219 Accrued national insurance holiday wages Acered salaries Accumulated Depreciation of Cars Accumulated Depreciation of Machines Advertisement Auditor services Bad debis expenses Bank account Bank loan Buildings Buildings Written off Cars Cars Written off 5900 6420 6350 19:40 2350 1110 1118 1240 1248 Redovisningstjnster Leverantrsskulder Kundfordringar Upplupna semloner Upplupna utgiftstator Upplupna sociala avgifter och andra av Upplupna socavg sem ln Upplupna lner Ack avskr bilar/transportmedel Ack avskrivn maskiner och inv Reklamkostnader Ersttning till revisor Kundfrluster Bank Ovriga bankkonto Reverslan Bygenader Ack nedskrivn byeenader Bilar och andra transportmedel Ack nedskr bilar transportmedel Kassa Kassarabatter Erhalina kassarabatter Kataloger och prislistor Oresoch kronutjmning Forind lager fandigvaror Cash Cash discount (given) Cash discount received Catalogs pricelists Cent adjustments Change finished products 1910 3731 4731 6010 3740 4950 4900 1419 1459 Change in inventory Change in Inventory material Change in Inventory of finished goods Change in salary liability Change in salary liability 7090 7290 Change in Work in progress 1449 Change items in production Check account Check account credit Cleaning rented premise 49.40 1930 2330 5060 Lagerfrndring Forindring av lager av rvaror Frndring av lager av firdiga varor Forandir sem lneskuld Frndring av semesterlneskuld Frndring av produkter i arbete Frande produkter i arbete Bank checkrakningskonto Checkrakningskredit Stdning, renhalining hyrd lokal Fretagsfrskringar Kostnad slda varor Kontokortsavgifter Kursvinst rrelsen Kursforluster Tull- och speditonskost Ack avskrivn byggnader Avskrivningar byggnader mark Company insurance Cost of sales Credit card charges Currency exchange from trading Currency Exchange losses Customs Depreciated Depreciation expenses for buildings Land 6310 4010 6040 3960 7960 5720 1119 7820 7820 Avskrivningar byggnadermark 7830 8850 Depreciation expenses for buildings Land Depreciation expenses for machines Depreciation over/under normal depreciation schedule Doubtful Debts Electricity expense Expense compensations (exch for reciepts Export outside EU 0% 1515 5020 7390 Avskrivningar maskiner in Avskrivn over/under plan Osikra kundfordringar El byrd lokal vr kostnadsersttningar Frsljn varor utanfor EU momsfri Inhyrd personal 3055 6800 External staff (employed at other company Extra cash wages Freight and transport Freight & customs revenues Fuel for cars General reserve fund Heating expense Holiday salaries 7310 $710 3520 5611 2086 5030 7082 Kontanta extraorsst Frakt och transport Frakt tull och spedition Drivmedel personbilar Reservfond Vrme hyrd lokal Semesterlner till kollektivt anstllda Semester on nstemin Nedskrivning av kundfordringar Inghende moms Rntekostnader Holiday salaries Impairment of accounts receivable 7285 1919 Input VAT Interest expenses 2641 8410 Interest revenues/income 8310 Inventory items purchased Inventory material Inventory of finished goods Land Land telephone expenses Last years protit Latest tax claim Leased assets Leasing cars Long term claims Long term debts Loss on selling buildings Loss on selling machines Machines (Note this is NOT Inventory!!) Machines Written of 1460 1410 1450 1130 6211 2098 1370 1260 5615 1380 28-40 7972 Rnteintlikter fromsttn tillingar Lager av handelsvator Lager av rvaror Lager av frdiga varor Mark Fast telefoni Vinst frlust foregr Uppskjuten skattefordran Leasade tillgangar Leasingarg personbilar Langfristiga fordringar Lineskulder Frlust avyttr fastigheter Frlust avyttr maskiner in Maskiner och inventarier Ack nedskrivn maskiner och ins Frbrukningsmaterial Mobiltelefon Lagstadgade sociala avg Arbetsgivaravgifter Socavgifter semesterln Tidningar facklitteratur 1973 1210 1218 Misc, material Mobile phone expenses National insurance National insurance National insurance for holiday salary Newspapers te 5460 6212 2730 7510 7519 6970 MAMARAAN Newspapers etc Office supplies Other expenses on rented premise Other external services Other financial expenses Other financial revenues Other management expenses Other prepaid revenue & accrued expenses Other revenues Other sales expenses Other short term loans 6970 6110 5090 6590 8-490 8390 6490 2990 Tidningar facklitteratur Kontorsmaterial Ove kostnader hyrd lokal Ovr. frammande tjnster Ovr finansiella kostnader Ovr finansiella intkter vr forvaltningskostnader Ovr interimsskulder 3990 6090 2410 Other staff expenses Output VAT 12% Output VAT 25% Output VAT 6% Package material Postage expenses Postal bank account Premium account Prepaid expenses Prepaid from customers 7690 2621 2611 2631 3510 6250 1920 2097 Ovr ersttn och intakter Ovr frsljningskostnader Andra kortfristiga lneskulder till kred Our personalkostnader Utg moms frsljning/u ag 12% Utg moms frsljning u ag 25% Utg moms frsljning/u at 6% Emballage Porto Bank PlusGiro verkursfond Frutbetalda kostnader Frskott frn kunder 1700 2420 Printing expenses Profit at sale of building Profit at sale of machinery Profit for this year Profit for this year Provision for pensions Provision for taxes Rent expense Rent expenses for non current assets Rental expenses for tools machines Repair and maintenance Repairs for cars Repairs of rented premise Retained profit loss Revenues from Property Road tax, insurance for cars Salaries for Management Salaries for Office staff Salaries for workers Sales commission Sales inside EU Sales of goods 0% in Sweden Sales of goods 12% inside EU Sales of goods 25% inside EU Sales of goods 6% inside EU Sales services 0% Sales services 12% Sulmonin? YAT 61 SO 3972 3973 2099 8999 2210 2250 5010 5220 5210 5500 5613 5070 2091 3911 5612 2220 7210 7010 6050 3048 3054 3052 3051 3053 3044 3042 3041 Trycksaker Vinst avyttr fastigheter Vinst avyttr maskiner/in Redovisat resultat Redovisat resultat Avsttn till pensioner OVT avsttningar fr skatter Lokalhyra Hyra inventarier Hyra arbetsmaskiner Reparation och underhll Reparation personbilar Reparationer hyrd lokal Balanserad vinst frlust Hyresintakter Skatt, forsikr personbilar Ln fretagsledare Ln tjnstemin Ln kellek anstllda Frsljningsprovision Frsljn tjnst EU momsfri Frsljn varor sy momsfri Frsljn varor 12% sv 05 (12%) Frsljn varor 25% sv 05 (25%) Forsalin varor 6% sv 05 (6%) Frsljn tjnst sv momsfri Frsljn tjnst 12% s OS (129) Finilin tim 25605/25%) RUINE Rent expenses for non current assets Rental expenses for tools machines Repair and maintenance Repairs for cars Repairs of rented premise Retained profit loss Revenues from Property Roadtax, insurance for cars Salaries for Management Salaries for Office staff Salaries for workers Sales commission Sales inside EU Sales of goods 0% in Sweden Sales of goods 12% inside EU Sales of goods 25% inside EU Sales of goods 6% inside EU Sales services 0 Sales services 129 Sales services 25% VAT Sales services 6% Sales services Export outside EU 5220 3210 5560 5613 5070 2091 3911 5612 7220 7210 7010 6050 304 3054 3052 3051 3053 3044 3042 3041 3043 3045 Hyra inventarier Hyra arbetsmaskiner Repuration och underhill Reparation personbilar Reparationer byrd lokal Balanserad vinst frlust Hyresintkter Skatt, frsikr personbilar Ln fretagsledare Lontistemin Lin kollek anstellda Frsljningsprovision Frsljntjanst EU momsfri Frslin varor sv momsfri Fsin varor 12% 05 (12%) Frssin varor 25% sy 05 (25%) Fsilin varor 6 v 05 (6%) Fosalja tants momsfri Forsalin tjnst 12% sv OS (12%) Frsalin tjnst 25% sv 05 (25%) Frsljninst 6 w 05 (6%) Frsljn tjnst utanfr EU momsfri Focsailining Sverige Aktiekapital Ove kortfristiga fordr Kortfristig skuld till kreditinstitut Sjuklon tjnsteman Personalens kllskatt Legoarbeten, underentrepr Frbrukningsmaterial Avrin skatter och avgifter Skattefordringar Personalskatt Anets skattekostnad Skatteskulder Tele och post Sales Sweden Share capital Short term claims Short-term bank loan 3000 2081 1680 2411 Sick pay Staff Income tax Subcontractors Supplies Tax authority account Tax claims Taxes, employees Tax expenses this year Tax liability Tele and mail 7281 2710 4600 5460 16.30 1640 2710 8910 2510 6200 Training expenses Travel expenses Treasury shares VAT claims VAT to be payed to tax authority Work in progress Write-off of buildings 7610 SNOO 2094 1650 2650 14-40 7720 Utbildning Resekostnader Eena aktier Fondran moms Momsredovisningskonto Produkter i arbete Nedskrivn av byggnader och Write-off of machines 7731 Nedskrivn av maskiner och iny 2021 10025 reach 22 500 March Fabwy 120 212 reach 27 May | July 300235 kr each 47000 September 1340 race. October 240 kcal 33.220 180540 2. Included in the accounts receivable is claime Svanem AB, which during the autem cancelled is payments. There are numen but the companys problems with its liquidity. The claims to SEK 75.000 und for precautionary Frases it is estimated that the customer will pay only halsen the customer's claim 3. Sales in the last week of December have not yet heen nied. During that we sold for SEK 93.90 Rent which is paid quarterly, has been paid in advance for January March 2012 with SEK 28.050 5. Insurance premium or SEK 10.500 ml premium. hos hen paid for the period 210701-220630 & The company has a bank loan (originally SEK 25.000). The interest (S.) the Lanandam will be paid once a year on 31 Ocaber Theil amortization is SEK 6,300. Ai the end of the financial year, the remaining of the lo is SEK 223.400 Calculate and post the instanter neuer amortization of SEK 6.300 to current liabilities (sheet term fom 7. The machine purchased in 2018 for SEK 100,000 has been wild during the year for SEK 75,000. The sale of the non-cuentaset has been posted (Debet hk and credit profit dipeluches, but the financial statements capital gainboss shall be investigated and paded Non-current state of as per year wording to plan * The Equipment owned at the kinnine of 2022 had been purchased as filles Acquisition year Acquisiti 2018 100 kr 2019 55 000 2020 69 000 kr During the current year, the purchase of liquipment has been made wi SEK 205.000 The estimated seful life locomotice of all machines and 10 years. The company is entitled to accounting depreciation Callisten pes Previous Next 64 Dashboard Calendar To Do Notifications Inbox 4.3 Closing Transactions The following are year-end transactions that need adjustment entries. Make a joumal entry for each of the transactions Inventories are valued according to the AVCO-zverage cost method. Calculate and post the change in stock Sald Bought 2021 2000 January 100 at 225 kr each February 120 232 kr each 200 at 235 kr each October 180 at 240 kr each 600 July 22 500 March 2 for 314 kr each 28 888 27840 May 99 for 320 kreach 31 680 47000 September 199 fox 340 kr each 64.600 3320 140540 381 125 168 2. Included in the accounts receivable is a claim on Svanen AB, which during the autumn cancelled its payments. There are rumors that the company is having problems with its liquidity. The claim amounts to SEK 75.000 and for precautionary reasons it is estimated that the customer will ll pay only half (50%) of the customer's claim 3. Sales in the last week of December have not yet been invoiced. During that weck we sold for SEK 93,960 4. Rent, which is puid quarterly, has been paid in advance for January-March 2022 with SEK 28,050 5. Insurance premium of SEK 39,000 annual premium, bas been paid for the period 210701-220630. 6. The company has a bank loan (originally SEK 236,000). The interest (5%) on the loan and amortization will be paid once a year on 31 October. The annual amortization is SEK 6,300. At the end of the financial year, the remaining value of the loan is SEK 223,400. Calculate and post the interest and transfer next year's amortization of SEK 6,300 to current liabilities (short term loan) 7. The machine purchased in 2018 for SEK 100,000 has been sold during the year for SEK 75,000. The sale of the non-current asset has been posted (Debit bank and credit profit disposal machines), but at the financial statements a possible capital gain loss shall be investigated and posted. Non-current assets are written off at 10% per year according to plan 2. Included in the accounts receivable is a claim on Svanen AB, which during the autumn cancelled its payments. There are rumors that the company is having problems with its liquidity. The claim amounts to SEK 75,000 and for precautionary reasons it is estimated that the customer will pay only half (50%) of the customer's claim 3. Sales in the last week of December have not yet been invoiced. During that woek we sold for SEK 93.960 4. Rent, which is paid quarterly, has been paid in advance for January-March 2022 with SEK 28,050 5. Insurance premium of SEK 39,000, annual premium, has been paid for the period 210701-220630 6. The company has a bank loan (originally SEK 236,400). The interest (5%) on the loan and amortization will be paid once a year on 31 October. The annual amortization is SEK 6,300. At the end of the financial year, the remaining value of the loan is SEK 223,400. Calculate and post the interest and transfer next year's amortization of SEK 6,300 10 current liabilities (short term loen). 7. The machine purchased in 2018 for SEK 100,000 has been sold during the year for SEK 75,000. The sale of the non-current asset has been posted (Debit bank and credit profit disposal machines), but at the financial statements a possible capital gain loss shall be investigated and posted. Non-current assets are written off at 10% per year according to plan & The Equipment owned at the beginning of 2022 had been purchased as follows: Acquisition year Acquisition cost 2018 100 000 kr 2019 55 000 kr 2020 69 000 L During the current year, the purchase of Equipment has been made with SEK 205,000 The estimated useful life (economic life) of all machines and equipment is 10 years. The company is entitled to accounting depreciation. Calculate and post the depreciation for the year according to plan 9. Fees to the auditors for auditing the company's accounts in 2021 are estimated at SEK 24,000 10. Calculate the tax for 2021 and post any tax asset liability. The tax rate is 20% 11. When preparing this year's financial statements, it is discovered that last year's results have been forgotten, see IB account 2098 Profit from previous year, to new account. Post the record to account retained profit 12. Close the financial statements by transferring recognized income in the income statement to equity in the balance sheet Accounting services Accounts payable Accounts receivable Accrued holiday wages Accrued interests Accrued national insurance 6530 2440 1510 2920 2960 2940 2921 2910 1249 1219 Accrued national insurance holiday wages Acered salaries Accumulated Depreciation of Cars Accumulated Depreciation of Machines Advertisement Auditor services Bad debis expenses Bank account Bank loan Buildings Buildings Written off Cars Cars Written off 5900 6420 6350 19:40 2350 1110 1118 1240 1248 Redovisningstjnster Leverantrsskulder Kundfordringar Upplupna semloner Upplupna utgiftstator Upplupna sociala avgifter och andra av Upplupna socavg sem ln Upplupna lner Ack avskr bilar/transportmedel Ack avskrivn maskiner och inv Reklamkostnader Ersttning till revisor Kundfrluster Bank Ovriga bankkonto Reverslan Bygenader Ack nedskrivn byeenader Bilar och andra transportmedel Ack nedskr bilar transportmedel Kassa Kassarabatter Erhalina kassarabatter Kataloger och prislistor Oresoch kronutjmning Forind lager fandigvaror Cash Cash discount (given) Cash discount received Catalogs pricelists Cent adjustments Change finished products 1910 3731 4731 6010 3740 4950 4900 1419 1459 Change in inventory Change in Inventory material Change in Inventory of finished goods Change in salary liability Change in salary liability 7090 7290 Change in Work in progress 1449 Change items in production Check account Check account credit Cleaning rented premise 49.40 1930 2330 5060 Lagerfrndring Forindring av lager av rvaror Frndring av lager av firdiga varor Forandir sem lneskuld Frndring av semesterlneskuld Frndring av produkter i arbete Frande produkter i arbete Bank checkrakningskonto Checkrakningskredit Stdning, renhalining hyrd lokal Fretagsfrskringar Kostnad slda varor Kontokortsavgifter Kursvinst rrelsen Kursforluster Tull- och speditonskost Ack avskrivn byggnader Avskrivningar byggnader mark Company insurance Cost of sales Credit card charges Currency exchange from trading Currency Exchange losses Customs Depreciated Depreciation expenses for buildings Land 6310 4010 6040 3960 7960 5720 1119 7820 7820 Avskrivningar byggnadermark 7830 8850 Depreciation expenses for buildings Land Depreciation expenses for machines Depreciation over/under normal depreciation schedule Doubtful Debts Electricity expense Expense compensations (exch for reciepts Export outside EU 0% 1515 5020 7390 Avskrivningar maskiner in Avskrivn over/under plan Osikra kundfordringar El byrd lokal vr kostnadsersttningar Frsljn varor utanfor EU momsfri Inhyrd personal 3055 6800 External staff (employed at other company Extra cash wages Freight and transport Freight & customs revenues Fuel for cars General reserve fund Heating expense Holiday salaries 7310 $710 3520 5611 2086 5030 7082 Kontanta extraorsst Frakt och transport Frakt tull och spedition Drivmedel personbilar Reservfond Vrme hyrd lokal Semesterlner till kollektivt anstllda Semester on nstemin Nedskrivning av kundfordringar Inghende moms Rntekostnader Holiday salaries Impairment of accounts receivable 7285 1919 Input VAT Interest expenses 2641 8410 Interest revenues/income 8310 Inventory items purchased Inventory material Inventory of finished goods Land Land telephone expenses Last years protit Latest tax claim Leased assets Leasing cars Long term claims Long term debts Loss on selling buildings Loss on selling machines Machines (Note this is NOT Inventory!!) Machines Written of 1460 1410 1450 1130 6211 2098 1370 1260 5615 1380 28-40 7972 Rnteintlikter fromsttn tillingar Lager av handelsvator Lager av rvaror Lager av frdiga varor Mark Fast telefoni Vinst frlust foregr Uppskjuten skattefordran Leasade tillgangar Leasingarg personbilar Langfristiga fordringar Lineskulder Frlust avyttr fastigheter Frlust avyttr maskiner in Maskiner och inventarier Ack nedskrivn maskiner och ins Frbrukningsmaterial Mobiltelefon Lagstadgade sociala avg Arbetsgivaravgifter Socavgifter semesterln Tidningar facklitteratur 1973 1210 1218 Misc, material Mobile phone expenses National insurance National insurance National insurance for holiday salary Newspapers te 5460 6212 2730 7510 7519 6970 MAMARAAN Newspapers etc Office supplies Other expenses on rented premise Other external services Other financial expenses Other financial revenues Other management expenses Other prepaid revenue & accrued expenses Other revenues Other sales expenses Other short term loans 6970 6110 5090 6590 8-490 8390 6490 2990 Tidningar facklitteratur Kontorsmaterial Ove kostnader hyrd lokal Ovr. frammande tjnster Ovr finansiella kostnader Ovr finansiella intkter vr forvaltningskostnader Ovr interimsskulder 3990 6090 2410 Other staff expenses Output VAT 12% Output VAT 25% Output VAT 6% Package material Postage expenses Postal bank account Premium account Prepaid expenses Prepaid from customers 7690 2621 2611 2631 3510 6250 1920 2097 Ovr ersttn och intakter Ovr frsljningskostnader Andra kortfristiga lneskulder till kred Our personalkostnader Utg moms frsljning/u ag 12% Utg moms frsljning u ag 25% Utg moms frsljning/u at 6% Emballage Porto Bank PlusGiro verkursfond Frutbetalda kostnader Frskott frn kunder 1700 2420 Printing expenses Profit at sale of building Profit at sale of machinery Profit for this year Profit for this year Provision for pensions Provision for taxes Rent expense Rent expenses for non current assets Rental expenses for tools machines Repair and maintenance Repairs for cars Repairs of rented premise Retained profit loss Revenues from Property Road tax, insurance for cars Salaries for Management Salaries for Office staff Salaries for workers Sales commission Sales inside EU Sales of goods 0% in Sweden Sales of goods 12% inside EU Sales of goods 25% inside EU Sales of goods 6% inside EU Sales services 0% Sales services 12% Sulmonin? YAT 61 SO 3972 3973 2099 8999 2210 2250 5010 5220 5210 5500 5613 5070 2091 3911 5612 2220 7210 7010 6050 3048 3054 3052 3051 3053 3044 3042 3041 Trycksaker Vinst avyttr fastigheter Vinst avyttr maskiner/in Redovisat resultat Redovisat resultat Avsttn till pensioner OVT avsttningar fr skatter Lokalhyra Hyra inventarier Hyra arbetsmaskiner Reparation och underhll Reparation personbilar Reparationer hyrd lokal Balanserad vinst frlust Hyresintakter Skatt, forsikr personbilar Ln fretagsledare Ln tjnstemin Ln kellek anstllda Frsljningsprovision Frsljn tjnst EU momsfri Frsljn varor sy momsfri Frsljn varor 12% sv 05 (12%) Frsljn varor 25% sv 05 (25%) Forsalin varor 6% sv 05 (6%) Frsljn tjnst sv momsfri Frsljn tjnst 12% s OS (129) Finilin tim 25605/25%) RUINE Rent expenses for non current assets Rental expenses for tools machines Repair and maintenance Repairs for cars Repairs of rented premise Retained profit loss Revenues from Property Roadtax, insurance for cars Salaries for Management Salaries for Office staff Salaries for workers Sales commission Sales inside EU Sales of goods 0% in Sweden Sales of goods 12% inside EU Sales of goods 25% inside EU Sales of goods 6% inside EU Sales services 0 Sales services 129 Sales services 25% VAT Sales services 6% Sales services Export outside EU 5220 3210 5560 5613 5070 2091 3911 5612 7220 7210 7010 6050 304 3054 3052 3051 3053 3044 3042 3041 3043 3045 Hyra inventarier Hyra arbetsmaskiner Repuration och underhill Reparation personbilar Reparationer byrd lokal Balanserad vinst frlust Hyresintkter Skatt, frsikr personbilar Ln fretagsledare Lontistemin Lin kollek anstellda Frsljningsprovision Frsljntjanst EU momsfri Frslin varor sv momsfri Fsin varor 12% 05 (12%) Frssin varor 25% sy 05 (25%) Fsilin varor 6 v 05 (6%) Fosalja tants momsfri Forsalin tjnst 12% sv OS (12%) Frsalin tjnst 25% sv 05 (25%) Frsljninst 6 w 05 (6%) Frsljn tjnst utanfr EU momsfri Focsailining Sverige Aktiekapital Ove kortfristiga fordr Kortfristig skuld till kreditinstitut Sjuklon tjnsteman Personalens kllskatt Legoarbeten, underentrepr Frbrukningsmaterial Avrin skatter och avgifter Skattefordringar Personalskatt Anets skattekostnad Skatteskulder Tele och post Sales Sweden Share capital Short term claims Short-term bank loan 3000 2081 1680 2411 Sick pay Staff Income tax Subcontractors Supplies Tax authority account Tax claims Taxes, employees Tax expenses this year Tax liability Tele and mail 7281 2710 4600 5460 16.30 1640 2710 8910 2510 6200 Training expenses Travel expenses Treasury shares VAT claims VAT to be payed to tax authority Work in progress Write-off of buildings 7610 SNOO 2094 1650 2650 14-40 7720 Utbildning Resekostnader Eena aktier Fondran moms Momsredovisningskonto Produkter i arbete Nedskrivn av byggnader och Write-off of machines 7731 Nedskrivn av maskiner och iny