UNIKBOK / Swedish bookkeeping examples / Low-value equipmentPå svenska
How to book low-value equipment
You buy an office chair for SEK 1,000 including VAT and pay by card.
How to book it
Both methodsBoth methods
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 5410 | Förbrukningsinventarier (Low-value equipment) | 800 | |
| 2641 | Debiterad ingående moms (Input VAT) | 200 | |
| 1930 | Företagskonto (Business bank account) | 1,000 | |
| Total | 1,000 | 1,000 |
Common mistakes
- Expensing items that belong together and are worth more than half a price base amount (prisbasbelopp) in total.
The UNIKBOK accounting software has a ready-made template for low-value equipment. Take a photo of the document, and the software suggests the accounts, VAT and journal entry for you.