{"id":11737,"date":"2026-05-12T09:46:00","date_gmt":"2026-05-12T07:46:00","guid":{"rendered":"https:\/\/bjornlunden.com\/kennisbank\/blogs\/vad-ar-upplupen-intakt-och-hur-bokfor-jag-den\/"},"modified":"2026-06-12T13:53:17","modified_gmt":"2026-06-12T11:53:17","slug":"vad-ar-upplupen-intakt-och-hur-bokfor-jag-den","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/vad-ar-upplupen-intakt-och-hur-bokfor-jag-den\/","title":{"rendered":"Vad \u00e4r upplupen int\u00e4kt och hur bokf\u00f6r jag den?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Inom redovisning \u00e4r en upplupen int\u00e4kt en s\u00e5dan int\u00e4kt som h\u00f6r till boksluts\u00e5ret, men d\u00e4r f\u00f6retaget varken har skickat en faktura eller f\u00e5tt betalt f\u00f6r tj\u00e4nsten eller varan f\u00f6re bokslutsdagen. Upplupna int\u00e4kter redovisas i balansr\u00e4kningen som en interimsfordran.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Bokf\u00f6ring av upplupna int\u00e4kter<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Upplupna int\u00e4kter bokf\u00f6rs som kortfristiga fordringar i kontogrupp 17XX, F\u00f6rutbetalda kostnader och upplupna int\u00e4kter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\"><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","protected":false},"excerpt":{"rendered":"<p>Inom redovisning ser man ibland begreppet &#8221;upplupen int\u00e4kt&#8221;, men vad inneb\u00e4r det att en int\u00e4kt \u00e4r upplupen?<\/p>\n","protected":false},"author":32,"featured_media":15957,"menu_order":0,"template":"","categories":[],"class_list":["post-11737","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11737","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\/32"}],"version-history":[{"count":3,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11737\/revisions"}],"predecessor-version":[{"id":52904,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11737\/revisions\/52904"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/15957"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=11737"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=11737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}