Test

Qualified Accountant - SV

Accounting from A to Z

Swedish

Accounting

Sweden

35 MIN

Bookkeeping | Closing of Accounts | Fixed Assets | Accounting Theory

Test in Swedish on Swedish GAAP. Differentiates qualified accountants from support profiles handling day-to-day accounting.

Example report

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What our test covers

Test in Swedish on Swedish GAAP. Suitable for all seniority levels. Covers four areas with 24 multiple-choice questions at easy, intermediate, and difficult levels. Questions and answer order are randomly generated, ensuring unique yet comparable tests.

Bookkeeping

Testing of basic bookkeeping
Common customer and supplier invoices
Representation and receipts
Correction of a recorded transaction
Credit invoices, etc.
More advanced accounting
Salaries
Accrued vacation pay
Invoices in foreign currency
Tax revenues, etc.

Closing of Accounts

Account reconciliations
Accruals
Various interim accounts
Closing VAT accounts
Accrual of invoices
Recording of taxes and inventory
Computation of taxable income
Accounting for anticipated and recognised customer losses, etc.

Fixed Assets

Various types of fixed assets
Fixed asset registers
Depreciation and write-downs
Tax depreciation (SV: Huvud- och Kompletteringsregeln)
Consumable inventories
Goodwill
Impairment testing under IFRS
Calculation of capital gains, etc.

Accounting Theory

Understanding the meaning and purpose of verifications
Monthly reconciliations
Accruals, accrued and prepaid items
Definitions of revenue and expenses
Consolidated financial statements
Elimination of internal transactions
Percentage of completion
Significance of various accounting principles
Indirect method regarding cash flow
IFRS vs. K3 regarding financial instruments
Useful life for intangible assets, etc.

References

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