Kontoklasser
Kontoklasser are the high-level categories in the Swedish chart of accounts (kontoplan) used to organize and classify financial accounts. They form a structural layer that groups individual accounts by their function and nature, facilitating consistent recording, reporting, and analysis in double-entry bookkeeping. The concept helps ensure that transactions are posted to the correct area of the financial statements and that results are comparable over time and between organizations.
In practice, kontoklasser cover broad functional areas such as assets (tillgångar), liabilities and equity (skulder och
Accounts within a kontoklass share common characteristics and are designed to be summed up for reporting purposes.
Overall, kontoklasser provide a stable, functional framework for organizing financial information, supporting clarity, consistency, and comparability