Bookkeeping — double entry
Fiscal year 2026 · series A · unbroken series (sequence numbers without gaps) · debit = credit in every voucher. Vouchers are immutable — corrections are made via reversal vouchers. Chart of accounts BAS-2024, seeded at onboarding.
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The period 2025-01-01 – 2025-12-31 is locked (year-end close finalised)
Creation, posting and voiding are blocked within the locked interval. Unlocking requires permission and is logged in the audit trail.
| Series | Ver.nr | Date | Description | Source | Amount (SEK) | Status | |
|---|---|---|---|---|---|---|---|
| A | 1 | 2026-01-02 | Opening balance FY 2026 | ib | 1 520 800 | Posted | |
| A | 2 | 2026-01-08 | Licence revenue week 1 (auto-feed) | auto_feed | 48 400 | Posted | |
| A | 3 | 2026-01-12 | Invoice LF-2026-0031 · Nordviks BK | invoice_paid | 5 400 | Posted | |
| A | 4 | 2026-01-15 | Supplier invoice · Hall rent January | supplier_invoice | 15 000 | Posted | |
| A | 5 | 2026-01-18 | Reversal of A:3 (incorrect row) | reversal | 5 400 | Posted ↩ correction | |
| A | 6 | 2026-01-27 | Kiosk sales Z-report #114 | kiosk_z | 6 240 | Posted | |
| A | 7 | 2026-01-31 | Accrual of hall rent Q1 | accrual | — | Draft |
Showing 1–7 of 214 vouchers · guard: an unbalanced voucher is rejected (422 unbalanced_entry) ◃ Previous · Next ▹
New manual voucher — the next sequence number in the series is assigned at posting (A:8)
Posting rows
| Account | Account name | Debit (SEK) | Credit (SEK) | |
|---|---|---|---|---|
| Premises rent | ||||
| Input VAT | ||||
| Business account (bank) | ||||
| 15 000,00 | 15 000,00 | ✓ balanced | ||
A posted voucher cannot be changed — only reversed
State — unbalanced voucher
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The voucher does not balance — debit 15,000.00 ≠ credit 12,000.00
Posting is rejected (422 unbalanced_entry). Adjust the rows so that debit = credit.
View states
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Fetching vouchers…
Empty
📒
No vouchers in the fiscal year yet.
Create an opening-balance voucher or wait for the first auto-feed event.
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Could not fetch vouchers.
Network error. Colour is never the only signal: icon + text + colour.
| Account | Name | Account type | Default VAT | Active | |
|---|---|---|---|---|---|
| 1510 | Accounts receivable | Asset (A) | — | ✓ Active | |
| 1650 | Receivable payment gateway (payout) | Asset (A) | — | ✓ Active | |
| 1930 | Business account (bank) | Asset (A) | — | ✓ Active | |
| 2440 | Accounts payable | Liability (L) | — | ✓ Active | |
| 2611 | Output VAT 25% | Liability (L) | 25 % | ✓ Active | |
| 2621 | Output VAT 12% | Liability (L) | 12 % | ✓ Active | |
| 2631 | Output VAT 6% | Liability (L) | 6 % | ✓ Active | |
| 2640 | Input VAT | Liability (L) | — | ✓ Active | |
| 2650 | VAT settlement / liability | Liability (L) | — | ✓ Active | |
| 3010 | Licence fees | Revenue (R) | 6 % | ✓ Active | |
| 3020 | Affiliation fees | Revenue (R) | — | ✓ Active | |
| 3040 | Competition fees | Revenue (R) | 6 % | ✓ Active | |
| 3510 | Kiosk sales | Revenue (R) | 12 % | ✓ Active | |
| 3610 | Sponsorship | Revenue (R) | 25 % | ✓ Active | |
| 4010 | Competition costs | Cost (C) | 25 % | ✓ Active | |
| 5010 | Premises rent | Cost (C) | 25 % | ✓ Active | |
| 6540 | IT operations (hosting) | Cost (C) | 25 % | ✓ Active | |
| 6570 | Bank & card fees | Cost (C) | — | ✓ Active | |
| 3050 | Course revenue | Revenue (R) | 25 % | Inactive |
Accounts with posted rows cannot be deleted — only deactivated. BAS ranges are validated (1000–8999).
Add account
State — the account already exists
⚠
Account 3050 already exists in the chart of accounts
Duplicate is rejected (409). Edit the existing account instead.
VAT return · Q2 2026 (SEK)
05 | VAT-liable sales (excl. VAT) | 412 000 |
10 | Output VAT 25% | 88 500 |
11 | Output VAT 12% | 9 240 |
12 | Output VAT 6% | 1 380 |
21 | Purchases of services from another EU country (reverse charge) | 12 400 |
30 | Output VAT on purchases (reverse charge) | 3 100 |
48 | Input VAT to deduct | 41 300 |
49 | VAT to pay | 60 920 |
A locked period cannot receive new vouchers — corrections go in the next period
State — filed period
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Q1 2026 is filed and locked
Filed 2026-05-11 by Maria Lönn · VAT to pay 54,310 SEK · paid 2026-05-12 (voucher A:96).
State — no VAT-liable activity
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No VAT-liable transactions in the period.
Non-profit activity below the VAT threshold — a zero return may still be required.
Income statement (SEK)
3010 | Licence fees | 1 240 000 |
3020 | Affiliation fees | 186 000 |
3040 | Competition fees | 342 500 |
3510 | Kiosk sales | 96 400 |
3610 | Sponsorship | 250 000 |
| Total revenue | 2 114 900 |
4010 | Competition costs | −412 000 |
5010 | Premises rent | −180 000 |
6540 | IT operations (hosting) | −96 000 |
6570 | Bank & card fees | −31 200 |
7010 | Salaries & remuneration | −648 000 |
| Total costs | −1 367 200 |
| Result for the period | 747 700 |
Balance sheet (SEK)
| Assets | 1510 | Accounts receivable | 84 300 |
| Assets | 1650 | Receivable payment gateway | 23 900 |
| Assets | 1930 | Business account (bank) | 1 412 600 |
| Assets | | Total assets | 1 520 800 |
| Equity & liabilities | 2010 | Equity | 690 000 |
| Equity & liabilities | 2099 | Result for the year | 747 700 |
| Equity & liabilities | 2440 | Accounts payable | 22 180 |
| Equity & liabilities | 2650 | VAT liability | 60 920 |
| Equity & liabilities | | Total equity & liabilities | 1 520 800 |
✓ Balance check: assets 1 520 800 = equity & liabilities 1 520 800
Year-end close per season Draft
State — report is being calculated
Consolidating 214 vouchers across 3 cost centres…
New export
Chart-of-accounts mapping (internal BAS → external provider)
| BAS account | Name | Fortnox | Visma eEkonomi | Xero | |
|---|---|---|---|---|---|
| 3010 | Licence fees | 3010 | 3010 | 200 | |
| 3510 | Kiosk sales | 3510 | 3510 | 201 | |
| 6540 | IT operations (hosting) | 6540 | 6540 | 405 | |
| 2611 | Output VAT 25% | 2611 | 2611 | 820 |
One active mapping per provider. Duplicates are rejected (409). Unmapped accounts are flagged before export.
Bokio direct sync (API) ✓ Connected via OAuth
Export history
| Timestamp | Format | Scope | Vouchers | By | File |
|---|---|---|---|---|---|
| 2026-07-01 08:12 | SIE4 (CP437) | FY 2026 · series A | 214 | Maria Lönn | |
| 2026-04-03 14:40 | Fortnox CSV | Q1 2026 | 61 | Maria Lönn | |
| 2026-01-08 09:02 | Bokio SIE4 | FY 2025 (closed) | 388 | Sven Åkerlund |
State — export failed
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The export was aborted — 2 accounts lack mapping
Accounts 3050 and 6110 lack Fortnox mapping. Complete the mapping table and try again.