Accounts in Vendion – Default Setup

When you set up Vendion, you get a preconfigured set of BAS accounts. Most restaurateurs never change these – the defaults are well thought out and match what Fortnox and Visma expect. But it's good to know exactly what each account does and why it exists.

This article is a reference page. Look up the account, read what it does, move on.

All default accounts on one page

Asset accounts (1xxx) – money and receivables

1510 – Accounts receivable

Purpose: Money guests/business customers owe you after you sent an invoice.

When triggered:

• Guest selects payment method "Invoice" in POS
• Order finalized → 1510 debited with gross amount
• When invoice is later paid → 1580 (or 1930) debited, 1510 credited

Example:

Day 1 (invoice created):
DEBIT  1510  1,000 SEK
CREDIT 3001    893 SEK  (net)
CREDIT 2620    107 SEK  (VAT 12%)

Day 14 (invoice paid):
DEBIT  1930  1,000 SEK
CREDIT 1510  1,000 SEK

1580 – Card receivables

Purpose: Amounts that card terminal companies (Worldline, Nets etc.) owe you before they deposit the money in the bank.

When triggered:

• Guest pays by card
• Amount booked against 1580 same day
• When the bank deposits (usually next business day), your accountant books against 1930

Common payment methods mapped here: Card, Terminal, Credit card, Mastercard, Visa, Amex

1581 – Swish receivables

Purpose: Same principle as 1580 but for Swish. Many accountants choose to put Swish directly on 1930 instead – check with your accountant.

1910 – Cash

Purpose: Physical cash in the drawer.

When triggered:

• Guest pays cash → 1910 debited
• Float deposited in morning → doesn't affect accounting (just relocation)
• Cash deposited to bank → 1910 credited, 1930 debited

Important: The 1910 balance should after every Z-report match counted cash in the drawer (minus the float). Discrepancy? → account 3740.

1930 – Business account

Purpose: The bank account. Vendion rarely books directly here – it's the accountant's job to move from 1910/1580 to 1930 on deposit.

Liability accounts (2xxx) – what you owe others

2421 – Gift card liability

Purpose: Issued but unredeemed gift cards. A liability in legal terms because you owe goods/services for the amount.

Legal basis: Swedish VAT Act Ch 5 § 40 – multi-purpose voucher.

When triggered:

• Guest buys gift card for 500 SEK → 1580 debited, 2421 credited (no VAT!)
• Guest redeems 100 SEK later → 2421 debited 100 SEK, 3001 credited 89.29 SEK, 2620 credited 10.71 SEK
• Gift card expires with 200 SEK remaining → 2421 debited 200 SEK, 3960 credited 200 SEK

More detail: see separate article Gift Card Accounting – Issuance.

2610 – Output VAT 25%

Purpose: VAT you collected from guests on alcohol, tobacco and 25% goods. To be paid to the Tax Agency monthly/quarterly.

When triggered:

• Every alcohol sale → 2610 credited with the VAT portion
• VAT declaration → amount transferred to Tax Agency, 2610 cleared

2620 – Output VAT 12%

Purpose: Same principle as 2610 but for food and non-alcoholic beverages.

Formula: VAT = Price × 12 / 112

Example: 224 SEK food → VAT = 224 × 12/112 = 24 SEK, net = 200 SEK.

2630 – Output VAT 6%

Purpose: For culture, books and certain experiences. Very rare in restaurants – maybe if you sell a cookbook or host a stand-up night where the ticket counts as culture.

Revenue accounts (3xxx) – where the money comes in

3001 – Food sales 12% VAT

Purpose: The heart of a restaurant's revenue. All dishes served – lunch buffet, à la carte, daily special, kids' menu, dessert.

Map against: Categories "Food", "Starter", "Main", "Dessert", "Kids menu" etc.

3002 – Beverage sales 12% VAT

Purpose: Non-alcoholic beverages. Coffee, tea, soda, juice, non-alcoholic beer, water.

Note: Non-alcoholic beer and wine are 12%, not 25%.

3003 – Alcohol sales 25% VAT

Purpose: All alcoholic beverages (above 2.25% ABV). Beer, wine, cider, spirits, cocktails.

3004 – Other sales 25% VAT

Purpose: Other goods/services at 25% VAT. E.g. branded merchandise, club entry fee, venue hire.

3005 – Other sales 12% VAT

Purpose: Other goods at 12%. E.g. catering transport in some cases.

3740 – Penny rounding

Purpose: Balancing account. When debit and credit differ by ±1–2 öre due to mathematical rounding, the difference lands here.

Example:

Day total debit:  10,000.00 SEK
Day total credit: 9,999.99 SEK  (VAT rounding)
Imbalance: +0.01 SEK

Vendion automatically adds:
CREDIT 3740  0.01 SEK  → voucher now balances

Warning: If 3740 exceeds ±50 SEK in a month, it's no longer rounding – it's cash discrepancy or booking errors. Have your accountant look.

3960 – Forfeited income

Purpose: Gain from gift cards that expire unused. You got paid but don't need to deliver – that's income.

When triggered:

• Nightly check runs if gift cards have expiry date before today and status "active"
• Status changes to "expired"
• Voucher created: DEBIT 2421 (liability decreases), CREDIT 3960 (income increases)
• No VAT – this is not a sale

Special cases and planned accounts

1511 – Doubtful receivables

Status: Not default-active, but good to know. Used by the accountant if a customer hasn't paid in 90+ days.

1660 – Short-term receivables from group companies

Status: Auto-activated for chain restaurants. See Intercompany Accounts (1660, 2860).

2860 – Short-term liabilities to group companies

Status: Counterpart to 1660 in chain groups.

Customizing defaults

Default values are set automatically on restaurant creation. Change them in Admin → Accounting → Chart of Accounts:

• Default revenue account: 3001 (used if a category has no mapping)
• Default payment account: 1580 (used if a payment method has no mapping)
• Receivables account: 1510
• Gift card liability account: 2421
• Gift card expiry account: 3960
• Rounding account: 3740
• SIE series: "Z" (voucher prefix)

Tip: Talk to your accountant before changing. They may prefer 1581 over 1580, or a specific voucher prefix matching their existing books.

See also

• BAS Chart of Accounts – Basics
• Map Payment Methods to Accounts
• Map Categories to Revenue Accounts
• VAT Accounts (2610, 2620, 2630)