Kontoplan

Kontoplan is the term used in Swedish accounting for a chart of accounts—a structured list of all accounts a company uses to classify its financial transactions. The kontoplan provides the framework for recording, summarizing, and reporting financial information, helping to ensure consistency across periods and with statutory and managerial reporting needs.

Most kontoplaner are hierarchical and numbered, with accounts grouped into asset, liability, and equity accounts as well as revenue and expense accounts. Each account has a name and a code, and is assigned to a balance sheet or income statement category. The plan defines the normal balance (debit or credit) and often allows sub-accounts to capture more detail. The numeric structure is typically three to five digits, allowing scalable categorization.

Standardization is common alongside customization. Many businesses adopt a standard version such as the BAS-kontoplan in Sweden, while others tailor the plan to their industry, company size, and ERP system. A well-designed kontoplan supports accurate general ledger posting, facilitates the generation of the balance sheet and income statement, and aids budgeting and tax reporting. It also eases data migration when implementing or upgrading financial software.

Although the term kontoplan is primarily used in Sweden and other Nordic countries, the underlying concept—a chart of accounts—is widely recognized in international accounting. Effective kontoplan design emphasizes clarity, consistency, and the ability to map accounts to external reporting requirements and internal management needs.