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.
Categorisation
Categorisation involves grouping or labelling transactions to make them easier to analyse or report. It can involve:
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Chart of accounts accounts (e.g. sales, expenses, payroll)
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Projects, customer types, or business areas
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VAT or revenue categories in the financial system
Example: You can categorise purchases into "Office supplies", "Travel", "IT", etc.
Verification series
A verification series is a numbered and logical sequence of accounting entries. The series helps to keep track of different types of transactions.
Common series can be:
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A series = Supplier invoices
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B series = Customer invoices
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C series = Continuous verifications (e.g. manual booking)
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L = Wages and salaries
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K = Cash
Example: The voucher number C1005 can belong to a manual booking in series C.
Cost centre (ID and Name)
A cost centre is an internal department, unit or function within the company to which you want to allocate costs and revenues.
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ID is often a code, e.g. 100, 200, SALG01
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Name describes the cost centre, e.g. Store Norrköping, Support, Sales team Växjö
Used for: To be able to follow up profitability or expenses per part of the business.
If you want a template or example of how these can be used in a financial system (eg Fortnox or Visma), see below.
It is a simple template and example of how to work with Categorisation, Verification series and Cost centre in e.g. Fortnox, Visma or other financial system:
Accounting template with categorisation, verification series and cost centre
| Date | Ver.nr | Series | Account | Description | Debit | Credit | Category | Cost center (ID) | Cost center (Name) |
|---|---|---|---|---|---|---|---|---|---|
| 2025-04-01 | A1001 | A | 2440 | Invoice: Office Depot | 1000 | Office supplies | 100 | Head Office | |
| 2025-04-01 | A1001 | A | 1910 | Payment from bank | 1000 | 100 | Head Office | ||
| 2025-04-02 | L1001 | L | 7010 | Salary Erik Ek | 25000 | Personal | 200 | Sales team Växjö | |
| 2025-04-02 | L1001 | L | 2710 | Preliminary tax | 6000 | 200 | Sales team Växjö | ||
| 2025-04-02 | L1001 | L | 1930 | Bank account | 19000 | 200 | Sales team Växjö |
Explanation:
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Ver.nr (Verification number): Unique serial number per series (A1001, L1001, etc.)
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Series: Accounting series - A for supplier invoices, L for salaries
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Account: Accounting account according to BAS chart of accounts
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Category: Can be used for expenditure categories (e.g. "Office supplies", "Travel", "IT")
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Cost centre: Used for internal allocation. E.g. per department, shop or project.