Please note:
The information presented below is general and indicative. It is not necessarily accurate or applicable to your particular business.
We recommend that you consult your accountant, financial assistant or bookkeeping firm before filling in or using settlement accounts in your accounting records.
A mismatch account is not an official accounting concept in Sweden, but the term can sometimes be used informally to describe a temporary account where differences or unknown items are parked until the error has been investigated. It is thus an auxiliary account used in accounting reconciliation when something does not add up, for example:
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A payment has been received but it is not known from whom.
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There is no supporting documentation for a transaction.
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A discrepancy has been detected between the bank and the accounts but not yet localised.
Common accounts that can be used for this purpose:
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3999 - Other operating income (reconciliation account)
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2999 - Other current liabilities (temporary parking)
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1799 / 2990 - Interim / transitional accounts
Important:
A miscellaneous reconciliation account should never have a balance remaining at year-end. It should be used temporarily, with a clear note of why, and then corrected as soon as the error is resolved.
Example: Payment without reference
Situation:
You see in the company's bank account that 10,000 SEK has been paid in, but there is no reference, no message and no obvious link to an invoice in the accounts.
Temporary accounting:
You know the money has been received, but not from whom. You still want to record the bank event:
| Account | Debit | Credit | Comment |
|---|---|---|---|
| 1930 – Business account | 10 000 SEK | The money has been received by the bank | |
| 2999 – Temporary reconciliation account | 10 000 SEK | Until you know what it relates to |
Once you have identified the deposit:
You realise that it was customer "Svenssons Bygg AB" who paid invoice 123.
You then post a transfer from the reconciliation account to the correct customer ledger account (or revenue account if you do not have a customer ledger account):
| Account | Debit | Credit | Comment |
|---|---|---|---|
| 2999 – Temporary reconciliation account | 10 000 SEK | Clears temporary parking | |
| 1510 – Accounts receivable (or 3010 - Sales) | 10 000 SEK | Matches the correct revenue/invoice |
Tip:
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Feel free to add a comment/note in the accounting system as to why you are using 2999.
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Make sure that the account is zeroed before closing the accounts.
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If you use Fortnox or Visma, you can usually link vouchers to attachments or notes for traceability.