UNIKBOK / Swedish bookkeeping examples / Bank interest incomePå svenska
How to book interest income from the bank
The company receives SEK 1,000 in interest on its bank account.
How to book it
Both methodsBoth methods
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 1930 | Företagskonto (Business bank account) | 1,000 | |
| 8310 | Ränteintäkter från omsättningstillgångar (Interest income) | 1,000 | |
| Total | 1,000 | 1,000 |
Common mistakes
- Booking interest on the tax account on 8310. It is tax-free and booked on 8314.
The UNIKBOK accounting software has a ready-made template for bank interest income. Take a photo of the document, and the software suggests the accounts, VAT and journal entry for you.