{"id":1384,"date":"2021-10-29T11:42:00","date_gmt":"2021-10-29T09:42:00","guid":{"rendered":"https:\/\/creddo.com\/se\/?p=1384"},"modified":"2025-12-30T16:25:05","modified_gmt":"2025-12-30T15:25:05","slug":"periodisering-vad-ar-det","status":"publish","type":"post","link":"https:\/\/creddo.com\/se\/experthornan\/periodisering-vad-ar-det\/","title":{"rendered":"Periodisering \u2013 hur fungerar det egentligen?"},"content":{"rendered":"\n<p>Periodisering \u00e4r n\u00e5got man anv\u00e4nder sig av i samband med f\u00f6retagets bokslut. Det \u00e4r en viktig del i bokslutsarbetet och ger dig en r\u00e4ttvisare bild av f\u00f6retagets ekonomiska situation.<\/p>\n\n\n\n<p>I den h\u00e4r artikel ska vi f\u00f6rdjupa oss mer i \u00e4mnet periodisering och f\u00f6rklara vad det \u00e4r, varf\u00f6r man m\u00e5ste g\u00f6ra det samt hur du bokf\u00f6r de olika posterna.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-vad-r-periodisering\">Vad \u00e4r periodisering?<\/h2>\n\n\n\n<p>Det viktigaste ekonomiska dokumentet i din verksamhet \u00e4r \u00e5rsbokslutet. Det visar bland annat alla kostnader och int\u00e4kter som har genererats under r\u00e4kenskaps\u00e5ret. <\/p>\n\n\n\n<p>D\u00e4rf\u00f6r \u00e4r det av avg\u00f6rande betydelse att bokf\u00f6ra varje transaktion p\u00e5 r\u00e4tt period, vilket kallas <strong><em>periodisering<\/em><\/strong>. Med andra ord ska du bokf\u00f6ra s\u00e5 att varje kostnad eller int\u00e4kt hamnar i perioden den avser.&nbsp;<\/p>\n\n\n\n<p>Kort sagt ska kostnader bokf\u00f6ras i den period d\u00e5 de f\u00f6rbrukas (oavsett n\u00e4r de betalas) och int\u00e4kter i den period d\u00e5 de har intj\u00e4nats.&nbsp;<\/p>\n\n\n\n<p>I detta sammanhang kan det vara bra att f\u00f6rst\u00e5 skillnaden mellan begreppen utgift, kostnad, inkomst och int\u00e4kt.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Utgift<\/strong><em> <\/em>\u00e4r det som f\u00f6retaget betalar vid ink\u00f6pstillf\u00e4llet.<\/li><li><strong>Kostnad<\/strong><em> <\/em>\u00e4r en periodiserad utgift som ing\u00e5r i redovisningen.<\/li><li><strong>Inkomst<\/strong><em> <\/em>erh\u00e5ller f\u00f6retaget vid f\u00f6rs\u00e4ljningstillf\u00e4llet.<\/li><li><strong>Int\u00e4kt<\/strong><em> <\/em>\u00e4r en periodiserad inkomst som ing\u00e5r i redovisningen.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-n-r-ska-jag-g-ra-en-periodisering\">N\u00e4r ska jag g\u00f6ra en periodisering?<\/h2>\n\n\n\n<p>Periodisering g\u00f6r du i samband med bokslutet. Beroende p\u00e5 storleken av f\u00f6retaget kan ett bokslut uppr\u00e4ttas m\u00e5nads-, kvartals- eller \u00e5rsvis. Du ska vara klar med alla periodiseringar innan det f\u00e4rdiga bokslutet \u00e4r uppr\u00e4ttat. Om redovisningen \u00e4r korrekt f\u00e5r du de exakta uppgifterna om hur ditt f\u00f6retag m\u00e5r ekonomiskt.&nbsp;<\/p>\n\n\n\n<p>Periodisering beh\u00f6vs n\u00e4r du har en transaktion som str\u00e4cker sig \u00f6ver tv\u00e5 redovisningsperioder. Om du till exempel har best\u00e4llt en datalicens i slutet p\u00e5 december 2021 f\u00e5r du fakturan i b\u00f6rjan p\u00e5 januari. Du vill dock att kostnaden ska hamna i bokf\u00f6ringen f\u00f6r december d\u00e5 du har gjort ink\u00f6pet.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-interimsposter\">Interimsposter<\/h3>\n\n\n\n<p>Varje periodisering du g\u00f6r ska bokf\u00f6ras p\u00e5 best\u00e4mda konton i balansr\u00e4kningen. Dessa poster \u00e4r uppbokade tillf\u00e4lligt f\u00f6r att i b\u00f6rjan p\u00e5 n\u00e4sta period bokas om p\u00e5 deras respektive konton i resultatr\u00e4kningen.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Interimsskulder = upplupna kostnader och f\u00f6rutbetalda int\u00e4kter<\/li><li>Interimsfordringar = upplupna int\u00e4kter och f\u00f6rutbetalda kostnader&nbsp;<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-f-rutbetald-int-kt\">F\u00f6rutbetald int\u00e4kt&nbsp;<\/h4>\n\n\n\n<p>En f\u00f6rutbetald int\u00e4kt kommer under den aktuella perioden, men avser n\u00e5got som ska utf\u00f6ras under n\u00e4stf\u00f6ljande period. Det kan vara inkomster fr\u00e5n prenumerationer, f\u00f6rs\u00e4kringspremier, hyror eller annat som betalas i f\u00f6rv\u00e4g och kommer inte att g\u00e4lla f\u00f6rr\u00e4n l\u00e4ngre fram.&nbsp;<\/p>\n\n\n\n<p><strong><em>Exempel 1:<\/em><\/strong><\/p>\n\n\n\n<p><em>I december f\u00e5r du in hyran f\u00f6r januari. Innan bokslutet g\u00f6r du en periodisering s\u00e5 h\u00e4r:<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Konto<\/td><td>Ben\u00e4mning<\/td><td>Debet<\/td><td>Kredit<\/td><\/tr><tr><td>2970<\/td><td>F\u00f6rutbetald int\u00e4kt<\/td><td>&nbsp;<\/td><td>5000<\/td><\/tr><tr><td>3911<\/td><td>Hyresint\u00e4kt<\/td><td>5000<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>Exempel 2:<\/em><\/strong><\/p>\n\n\n\n<p><em>Du har f\u00e5tt en int\u00e4kt som g\u00e4ller b\u00e5de nuvarande och n\u00e4sta r\u00e4kenskaps\u00e5r. Det g\u00e4ller en f\u00f6rs\u00e4kring fr\u00e5n 1 juni 2020 till 31 maj 2021 som kostar 12&nbsp;000 kronor. Eftersom f\u00f6rs\u00e4kringen g\u00e4ller 7 m\u00e5nader under nuvarande \u00e5ret ska 4&nbsp;800 kronor bokf\u00f6ras som f\u00f6rutbetald int\u00e4kt (12&nbsp;000 x (5\/12) = 12&nbsp;000 x 0,4 = 4&nbsp;800 kr).<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Konto<\/td><td>Ben\u00e4mning<\/td><td>Debet<\/td><td>Kredit<\/td><\/tr><tr><td>1511<\/td><td>Kundfordran<\/td><td>12 000<\/td><td>&nbsp;<\/td><\/tr><tr><td>3004<\/td><td>F\u00f6rs\u00e4ljning inom Sverige<\/td><td>&nbsp;<\/td><td>7 200<\/td><\/tr><tr><td>2970<\/td><td>F\u00f6rutbetalda int\u00e4kter<\/td><td>&nbsp;<\/td><td>4 800<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-f-rutbetalda-kostnader\">F\u00f6rutbetalda kostnader<\/h4>\n\n\n\n<p>F\u00f6rutbetalda kostnader \u00e4r utgifter som har fakturerats och betalats i f\u00f6rskott fast de avser n\u00e4stkommande period.&nbsp;&nbsp;<\/p>\n\n\n\n<p><strong><em>Exempel 1:<\/em><\/strong><\/p>\n\n\n\n<p><em>Vi kan anv\u00e4nda ovanst\u00e5ende exemplet, fast denna g\u00e5ng \u00e4r det du som har f\u00e5tt en faktura fr\u00e5n din leverant\u00f6r.<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Konto<\/td><td>Ben\u00e4mning<\/td><td>Debet<\/td><td>Kredit<\/td><\/tr><tr><td>2440<\/td><td>Leverant\u00f6rsskuld<\/td><td>&nbsp;<\/td><td>12 000<\/td><\/tr><tr><td>6310<\/td><td>F\u00f6retagsf\u00f6rs\u00e4kringar<\/td><td>7 200<\/td><td>&nbsp;<\/td><\/tr><tr><td>1730<\/td><td>F\u00f6rutbetalda f\u00f6rs\u00e4kringspremier<\/td><td>4 800<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>Exempel 2:<\/em><\/strong><\/p>\n\n\n\n<p><em>I december har du f\u00e5tt hyresavin f\u00f6r januari f\u00f6r 5 000 kronor inklusive moms (1&nbsp;000 kronor).<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Konto<\/td><td>Ben\u00e4mning<\/td><td>Debet<\/td><td>Kredit<\/td><\/tr><tr><td>1931<\/td><td>F\u00f6retagskonto<\/td><td>&nbsp;<\/td><td>5 000<\/td><\/tr><tr><td>2641<\/td><td>Ing\u00e5ende moms<\/td><td>1 000<\/td><td>&nbsp;<\/td><\/tr><tr><td>1710<\/td><td>F\u00f6rutbetalda hyreskostnader<\/td><td>4 000<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>Ombokning av den f\u00f6rutbetalda hyreskostnad p\u00e5 det \u00e5ret som den avser g\u00f6r du s\u00e5 h\u00e4r:<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Konto<\/td><td>Ben\u00e4mning<\/td><td>Debet<\/td><td>Kredit<\/td><\/tr><tr><td>1710<\/td><td>F\u00f6rutbetalda hyreskostnader<\/td><td>&nbsp;<\/td><td>4 000<\/td><\/tr><tr><td>5011<\/td><td>Hyra f\u00f6r kontorslokaler<\/td><td>4 000<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-upplupna-int-kter\">Upplupna int\u00e4kter<\/h4>\n\n\n\n<p>Upplupen int\u00e4kt \u00e4r en inkomst av varor eller tj\u00e4nster som kommer att faktureras vid ett senare tillf\u00e4lle.&nbsp;<\/p>\n\n\n\n<p><strong><em>Exempel:<\/em><\/strong><\/p>\n\n\n\n<p><em>Du har s\u00e5lt varor till ett v\u00e4rde av 120&nbsp;000 kronor, men faktureringen sker under n\u00e4sta period. Bokf\u00f6ringsordern ser d\u00e5 p\u00e5 detta s\u00e4tt:<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Konto<\/td><td>Ben\u00e4mning<\/td><td>Debet<\/td><td>Kredit<\/td><\/tr><tr><td>1790<\/td><td>\u00d6vr. f\u00f6rutbetalda kostnader och upplupna int\u00e4kter<\/td><td>120 000<\/td><td>&nbsp;<\/td><\/tr><tr><td>3004<\/td><td>F\u00f6rs\u00e4ljning momsfri<\/td><td>&nbsp;<\/td><td>120 000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>\u00c5terf\u00f6ring av den upplupna int\u00e4kten p\u00e5 r\u00e4tt r\u00e4kenskaps\u00e5r:<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Konto<\/td><td>Ben\u00e4mning<\/td><td>Debet<\/td><td>Kredit<\/td><\/tr><tr><td>1790<\/td><td>\u00d6vr. f\u00f6rutbetalda kostnader och upplupna int\u00e4kter<\/td><td>&nbsp;<\/td><td>120 000<\/td><\/tr><tr><td>3004<\/td><td>F\u00f6rs\u00e4ljning momsfri<\/td><td>120 000<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-upplupna-kostnader\">Upplupna kostnader<\/h4>\n\n\n\n<p>Upplupen kostnad uppst\u00e5r n\u00e4r du f\u00f6rbrukat tj\u00e4nsten under perioden, men ska betala vid senare tillf\u00e4lle. Det kan g\u00e4lla till exempel elf\u00f6rbrukning eller telefonsamtal som normalt sett betalas i efterskott.&nbsp;<\/p>\n\n\n\n<p><strong><em>Exempel 1:<\/em><\/strong><\/p>\n\n\n\n<p><em>I slutet av r\u00e4kenskaps\u00e5ret hade du en kostnad f\u00f6r din revisor med 15&nbsp;000 kronor som ska betalas under n\u00e4sta \u00e5r. Verifikationen du skapar ser ut s\u00e5 h\u00e4r:<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Konto<\/td><td>Ben\u00e4mning<\/td><td>Debet<\/td><td>Kredit<\/td><\/tr><tr><td>2990<\/td><td>\u00d6vr. upplupna kostnader och f\u00f6rutbetalda int\u00e4kter<\/td><td>&nbsp;<\/td><td>15 000<\/td><\/tr><tr><td>6421<\/td><td>Revision<\/td><td>15 000<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>N\u00e4r du sedan f\u00e5r fakturan ska du omboka verifikationen:<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Konto<\/td><td>Ben\u00e4mning<\/td><td>Debet<\/td><td>Kredit<\/td><\/tr><tr><td>2990<\/td><td>\u00d6vr. upplupna kostnader och f\u00f6rutbetalda int\u00e4kter<\/td><td>15 000<\/td><td>&nbsp;<\/td><\/tr><tr><td>6421<\/td><td>Revision<\/td><td>&nbsp;<\/td><td>15 000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-periodisering-enligt-k1-reglerna\">Periodisering enligt K1-reglerna<\/h3>\n\n\n\n<p>K1-reglerna g\u00e4ller f\u00f6retag som uppr\u00e4ttar f\u00f6renklat \u00e5rsbokslut. Har du ett s\u00e5dant ska du inte periodisera int\u00e4kter f\u00f6rutom r\u00e4nteint\u00e4kter som \u00e4r h\u00f6gre \u00e4n 5&nbsp;000 kronor.&nbsp;<\/p>\n\n\n\n<p>N\u00e4r det g\u00e4ller skulder ska beloppet i &#8221;\u00d6vriga skulder&#8221; anges i ruta B16. Inga upplupna kostnader periodiseras f\u00f6rutom r\u00e4nteutgifter \u00f6ver 5&nbsp;000 kronor.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-periodisering-enligt-k2-reglerna\">Periodisering enligt K2-reglerna<\/h3>\n\n\n\n<p>K2-reglerna g\u00e4ller \u00e5rsredovisning f\u00f6r mindre f\u00f6retag.  G\u00e4llande periodiseringar finns 5&nbsp;000-kronors regeln som inneb\u00e4r att ditt f\u00f6retag inte beh\u00f6ver periodisera inkomster och utgifter som var f\u00f6r sig \u00e4r l\u00e4gre \u00e4n 5&nbsp;000 kronor, \u00e4ven om de ing\u00e5r i samma faktura.&nbsp;<\/p>\n\n\n\n<p>P\u00e5 Bokf\u00f6ringsn\u00e4mndens hemsida finns <a href=\"https:\/\/www.bfn.se\/informationsmaterial\/vagledningar\/#arsredovisningk2\" target=\"_blank\" rel=\"noreferrer noopener\">v\u00e4gledningar<\/a> som ger mer information om periodiseringar och redovisningsregler, b\u00e5de f\u00f6r enskilda n\u00e4ringsidkare och aktiebolag. <\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p class=\"has-text-align-center\"><strong>Tips!<\/strong> L\u00e4s mer om <a href=\"https:\/\/creddo.com\/se\/bokforing\/\">bokf\u00f6ring<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-summering\">Summering<\/h2>\n\n\n\n<p>\u00c5rsbokslutet visar om du \u00e4r p\u00e5 r\u00e4tt v\u00e4g med utvecklingen av ditt f\u00f6retag. Om du ska lita p\u00e5 uppgifterna i det m\u00e5ste varje transaktion vara bokf\u00f6rd p\u00e5 r\u00e4tt r\u00e4kenskaps\u00e5r. Bara d\u00e5 kan du f\u00e5 en r\u00e4ttvisare bild av den ekonomiska situation f\u00f6retaget befinner sig i.&nbsp;<\/p>\n\n\n\n<p>Innan bokslutet blir klart ska du g\u00f6ra periodisering av int\u00e4kter och kostnader som bokf\u00f6rs i en period, men avser eller betalas i en annan. Syftet \u00e4r att \u00e5rets resultat ska bli korrekt.&nbsp;<\/p>\n\n\n\n<p>\n<a href=\"https:\/\/creddo.com\/se\/\" class=\"btn btn-blue\">J\u00e4mf\u00f6r f\u00f6retagsfinansiering via Creddo<\/a>\n<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Periodisering \u00e4r n\u00e5got man anv\u00e4nder sig av i samband med f\u00f6retagets bokslut. Det \u00e4r en viktig del i bokslutsarbetet och ger dig en r\u00e4ttvisare bild av f\u00f6retagets ekonomiska situation. I den h\u00e4r artikel ska vi f\u00f6rdjupa oss mer i \u00e4mnet periodisering och f\u00f6rklara vad det \u00e4r, varf\u00f6r man m\u00e5ste g\u00f6ra det samt hur du bokf\u00f6r [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":1974,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,28],"tags":[],"class_list":["post-1384","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alla-kategorier","category-ekonomi-och-foretagande"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Periodisering - S\u00e5 anv\u00e4nder du det r\u00e4tt i bokf\u00f6ringen - Creddo<\/title>\n<meta name=\"description\" content=\"Periodisering anv\u00e4nds f\u00f6r att f\u00e5 fram ett korrekt \u00e5rsbokslut. 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