{"id":11667,"date":"2026-05-15T00:00:00","date_gmt":"2026-05-14T22:00:00","guid":{"rendered":"https:\/\/bjornlunden.com\/kennisbank\/blogs\/bokfora-utdelning-konteringar-och-exempel\/"},"modified":"2026-06-15T09:31:25","modified_gmt":"2026-06-15T07:31:25","slug":"bokfora-utdelning-konteringar-och-exempel","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/bokfora-utdelning-konteringar-och-exempel\/","title":{"rendered":"Bokf\u00f6ra utdelning \u2013 konteringar och exempel"},"content":{"rendered":"

H\u00e4r f\u00e5r du en genomg\u00e5ng av hur du bokf\u00f6r aktieutdelning \u2013 med praktiska konteringsexempel.<\/p>\n

Utdelning p\u00e5 aktier (anl\u00e4ggningstillg\u00e5ng)<\/h5>\n\n\n\n\n\n
DEBET<\/strong><\/td>\nKREDIT<\/strong><\/td>\n<\/tr>\n
Konto<\/td>\nBelopp<\/td>\nKonto<\/td>\nBelopp<\/td>\n<\/tr>\n
1930<\/td>\n960<\/td>\n8210<\/td>\n960<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

F\u00f6retaget f\u00e5r 960 kr i utdelning [8210] p\u00e5 sina aktier (anl\u00e4ggningstillg\u00e5ng). Pengarna s\u00e4tts in direkt p\u00e5 f\u00f6retagets bankkonto [1930].<\/p>\n

Utdelning p\u00e5 kapitalplaceringsaktier eller lageraktier som f\u00f6retaget \u00e4ger \u00e4r skattepliktig. D\u00e4remot \u00e4r utdelning p\u00e5 aktier och andelar i\u00a0onoterade bolag (n\u00e4ringsbetingade andelar), t ex dotterbolagsaktier, skattefri.<\/p>\n

Utdelning p\u00e5 aktier (oms\u00e4ttningstillg\u00e5ng)<\/h5>\n\n\n\n\n\n
DEBET<\/strong><\/td>\nKREDIT<\/strong><\/td>\n<\/tr>\n
Konto<\/td>\nBelopp<\/td>\nKonto<\/td>\nBelopp<\/td>\n<\/tr>\n
1930<\/td>\n350<\/td>\n8340<\/td>\n350<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

F\u00f6retaget f\u00e5r 350 kr i utdelning [8340] p\u00e5 sina aktier (oms\u00e4ttnings\u00adtillg\u00e5ng). Pengarna s\u00e4tter VPC in direkt p\u00e5 f\u00f6retagets bankkonto [1930].<\/p>\n

Med Lundify sk\u00f6ter du f\u00f6retagets bokf\u00f6ring, fakturering och betalningar smidigt p\u00e5 webben och i mobilen. Prova gratis i 30 dagar!<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u00e4r f\u00e5r du en genomg\u00e5ng av hur du bokf\u00f6r aktieutdelning \u2013 med praktiska konteringsexempel.<\/p>\n","protected":false},"author":37,"featured_media":33499,"menu_order":0,"template":"","categories":[],"class_list":["post-11667","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"author":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/users\/37"}],"version-history":[{"count":2,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11667\/revisions"}],"predecessor-version":[{"id":45745,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11667\/revisions\/45745"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/33499"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=11667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=11667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}