{"id":11734,"date":"2025-09-11T16:23:00","date_gmt":"2025-09-11T14:23:00","guid":{"rendered":"https:\/\/bjornlunden.com\/kennisbank\/blogs\/vad-ar-en-kontoplan\/"},"modified":"2025-09-30T07:13:58","modified_gmt":"2025-09-30T05:13:58","slug":"vad-ar-en-kontoplan","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/vad-ar-en-kontoplan\/","title":{"rendered":"Vad \u00e4r en kontoplan?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Kontoplanen \u00e4r en sammanst\u00e4llning \u00f6ver samtliga de konton f\u00f6retaget anv\u00e4nder i sin bokf\u00f6ring. Det finns f\u00e4rdiga mallar med en standard f\u00f6r hur kontoplanen kan se ut, t ex BAS-kontoplanen som praktiskt taget alla f\u00f6retag och f\u00f6reningar anv\u00e4nder. Denna kontoplan kom till som en anpassning till nya \u00e5rsredovisningslagen.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Kontoklasser<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">I en kontoplan delas kontona in i olika klasser s\u00e5 att konton som h\u00f6r ihop bildar en klass.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Den f\u00f6rsta siffran i ett kontonummer visar kontoklassen. Indelningen i kontoklasser ser normalt ut s\u00e5 h\u00e4r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>tillg\u00e5ngskonton (klass 1)<\/li>\n\n\n\n<li>skuldkonton (klass 2)<\/li>\n\n\n\n<li>int\u00e4ktskonton (klass 3)<\/li>\n\n\n\n<li>kostnadskonton (klass 4\u20138).<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\">Kontogrupper<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">I en kontoplan delas kontona in i olika grupper s\u00e5 att konton som h\u00f6r ihop bildar en grupp. De tv\u00e5 f\u00f6rsta siffrorna i ett kontonummer visar kontogruppen. I BAS-kontoplanen inneh\u00e5ller t ex kontogruppen 26 olika momskonton.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\" data-type=\"page\" data-id=\"4349\"><strong>Med Lundify sk\u00f6ter du f\u00f6retagets bokf\u00f6ring, fakturering och betalningar smidigt p\u00e5 webben och i mobilen. Prova gratis i 30 dagar!<\/strong><\/a><\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kontoplanen \u00e4r en sammanst\u00e4llning \u00f6ver samtliga de konton f\u00f6retaget anv\u00e4nder i sin bokf\u00f6ring. Det finns f\u00e4rdiga mallar med ett standardinneh\u00e5ll.<\/p>\n","protected":false},"author":11,"featured_media":41308,"menu_order":0,"template":"","categories":[],"class_list":["post-11734","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11734","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\/11"}],"version-history":[{"count":5,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11734\/revisions"}],"predecessor-version":[{"id":53356,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11734\/revisions\/53356"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/41308"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=11734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=11734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}