Accounting codes
Medical and healthcare
|
4712 |
Reimbursement of non-taxable medical expenses |
|
4713 |
Occupational health care fees |
Conferences and trainings
|
4811 |
Conference and course fees for training of own staff (government organiser) |
|
4821 |
Conference and course fees to external organisers |
|
4822 |
Internal courses and conferences, such as workshops and planning days (list of participants and agenda to be attached). |
|
5572 |
Hotel and restaurant services at internal courses and conferences (e.g. development days), external organiser e.g. Pulsen, Nääs, Stenungsbaden, Sankt Jörgen, Hjortviken. List of participants, purpose, and agenda should be attached. |
Premises
|
5011 |
Rental of external premises |
Entertainment and other staff costs
|
4397 |
Cost of working meal 1) |
|
4911 |
Staff recruitment, non-governmental |
|
4961 |
Staff hosting 2) |
|
4981 |
Other staff costs, external provider 3) |
|
5521 |
External hosting 4) |
|
5791 |
Meals for external participants included in participation fees (e.g. in the case of contract education) |
1) Meals in connection with work meetings, which are considered taxable see UB hosting rules 4.1.4.
2) Staff meetings, information meetings, staff parties, staff activities where there is a programme or agenda. Simple meals for students are also accounted for here.
3) Coffee, tea, and regular staff coffee and small flower arrangements for employees.
4) Hosting of external participants. The names of the participants, their organisation, and the purpose of the hosting must be clearly stated in the invoice documents or by adding a comment in Proceedo.
See separate hosting rules.
Travel costs and information, external provider
|
5511 |
Tickets - trains |
|
55111 |
Tickets - flights |
|
55112 |
Tickets - bus |
|
55113 |
Tickets - taxi |
|
5513 |
Hotels and accommodation |
|
5515 |
Tickets - metro/tram |
|
5516 |
Car hire/rental |
|
5518 |
Other travel costs |
|
5532 |
PR, external provider e.g. film, podcast recording |
|
5538 |
Other information - e.g. leaflet, action plan, business plan, banners. |
Purchase of goods
|
5611 |
Short-term investments 1-3 years 5 000 > 20 000 SEK (not computers) |
|
56151 |
Furnishings 1-3 years 5000 > 20 000 SEK |
|
5621 |
Books, periodicals & newspapers e.g. Borås Tidning, newspapers |
|
5622 |
Stationery, external supplier - e.g. business cards |
|
5631 |
Office supplies e.g. filing folders, posters |
|
5644 |
Short-term investments Computers and computer accessories 1- 3 years 5 000 > 20 000 SEK |
|
5691 |
Other goods e.g. materials |
|
56912 |
Teaching materials, non-governmental |
|
56917 |
Computer accessories under - €5,000 e.g. cases, keyboards, adapters etc. |
|
56918 |
Lab equipment, lab materials under 5000 |
|
5616 |
Lab equipment 5 000 > 20 000 SEK, non-governmental |
Services
|
5221 |
Repair and maintenance work carried out, non-governmental, machinery |
|
5225 |
Repairs and maintenance work carried out, out-of-state construction services, e.g. Myrås El |
|
5226 |
Service and maintenance contracts, non-governmental construction services and machinery |
|
57311 |
Training services from providers other than higher education institutions, external lecturers for training courses (non-governmental) |
|
57323 |
Educational services from higher education institutions e.g. external lecturers (government provider) |
|
5741 |
Post |
|
5755 |
Phone |
|
5761 |
Rental of machinery |
|
5772 |
Freight charges and transport of goods, external supplier |
|
5781 |
Consultancy services (NB see procurement and purchasing rules) |
|
5791 |
Other services (not consulting services) e.g. service fee for coffee machine |
|
5793 |
Other services (not consulting or training services), government provider e.g. Ethical review |
|
57914 |
Fees (membership and consortium fees, etc.) non-governmental |
|
57951 |
Open Access |
|
5721 |
Computer services such as software, licenses, etc. |
|
5922 |
Other financial costs such as reminder fees |
Transfers
|
7711 |
Grants to government agencies such as universities and colleges |
|
7731 |
Grants made to state-owned enterprises for consumption purposes e.g. RISE, Akademiska hus, Visit Sweden, and university holding companies. |
|
7741
|
Grants to other government entities for consumption, e.g. Almi, Chalmers, Jönköping University, etc. |
|
7911 |
Provided grants to other organisations and non-profit associations for consumption, e.g. Swedish Fashion Council, Marketplace Borås. |
|
7921 |
Grants made to private companies and privately owned economic associations |
|
7931 |
Grants to individuals, including scholarships L-P projects |
Fixed assets
|
1599 |
If the purchase exceeds SEK 20,000 and has an economic life of at least 3 years: Fixed asset, equipment/investment with an economic life of at least 3 years and an acquisition cost of at least SEK 20,000. In the description field and comment field, write the depreciation period, room location, a brief description of what it is, and whether the facility is grant-funded (what percentage). |
NOTE! Intra-governmental accounts must be used when the supplier is a governmental authority.
Why is there an accounting distinction between governmental and non-governmental suppliers?
In the accounting codes, where there is a distinction between governmental (4811 and 4861) and non-governmental accounting codes, it is important that the right code be used. All governmental authorities are included in the Swedish government’s accounting. The university reports monthly to the Swedish national governmental accounting system. When preparing financial statements, intergovernmental transactions must be eliminated. Therefore, we distinguish between governmental and non-governmental suppliers. External suppliers include companies, municipalities, and county councils.