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Regnskab
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A chart of accounts is a tool to categorise a company´s financial activities, thus creating a better overview.
Pursuant to the Danish Accounting Act, companies must have a suitable chart of accounts, but besides a few specific rules concerning e.g. VAT accounts, there are no provisions as to the contents and structure of a chart of accounts. Only an outline provision stating that a company must have a chart of accounts designed for its individual requirements. E.g. you are allowed to design your own account numbering.
Purpose of a chart of accounts
The purpose of a chart of accounts is to secure a fixed structuring of the accounts created in the bookkeeping.
Typically, the chart is structured like this:
- Accounts concerning the day-to-day running of the company - show the company´s earnings and expenses (Drift)
- Asset accounts - show the value of the company (Aktiver)
- Liability accounts - show the debt of the company (Passiver)
A simplified chart of accounts:
Standard chart of accounts
Below you can download a chart of accounts. It is a standardised chart of accounts. Therefore, you need to adjust it to suit your company´s specific requirements.
However, in many aspects it suits most small companies as is. There are probably a lot of unnecessary accounts for your specific needs. Just delete them.
Note:
The chart of accounts is grouped. The groups, corresponding to the above simplified chart of accounts, give the chart of accounts an expedient structure.
Utilising a standard chart of accounts in applied bookkeeping it is of utmost importance to keep firm control of the chart´s accounts grouping. The principle of accounts management is that before deciding on which account to apply, first you must verify under which group a given entry ranks. Then you can make a proper choice of account within the selected group.
This is due to the fact that you will experience several accounts with seemingly similar headings ranking in different groups. In some cases you will even come across accounts with perfectly identical headings.
You can copy this chart of accounts as a template for your own - ideally, consult your accountant. For practical reasons most accountants request their customers to base their bookkeeping on the same standard chart of accounts and will forward a copy on request.
Computer-based chart of accounts
Another option is to use the standard chart of accounts which is likely to be a feature of your accounting program. Usually, however, your accountant´s chart of accounts is preferable to that of the IT supplier´s. Mainly because your accountant is processing your chart of accounts on his/her own computer. And your accounting program is fully functional whether it operates its own standard chart of accounts or an imported one.
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