What is a kontoplan (chart of accounts)?

In short

The kontoplan is the list of accounts that all postings are sorted onto — e.g. sales, rent, software and the bank account. It's the basic structure of the books.

In practice

A good chart of accounts is adapted to your trade so the reports actually make sense. Your bookkeeper sets it up right from the start.

Related terms

• Bogføring
• Debet and kredit (debit & credit)
• See every term in the dictionary

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