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
Standardization is common alongside customization. Many businesses adopt a standard version such as the BAS-kontoplan in
Although the term kontoplan is primarily used in Sweden and other Nordic countries, the underlying concept—a