• at bogføre det beløb, der er givet ud som udgift, og det beløb, der er modtaget som indkomst (under anden indkomst); at bogføre nettoudgiften (køb minus salg) som en udgiftspost.
• • recording of the sum spent as an expenditure and of the sum received as an income (under other incomes); recording of the net expenditure (purchase minus sale) as an expenditure item.