{"id":11749,"date":"2026-05-23T10:16:00","date_gmt":"2026-05-23T08:16:00","guid":{"rendered":"https:\/\/bjornlunden.com\/kennisbank\/blogs\/vad-ar-ingaende-balans\/"},"modified":"2026-06-15T10:01:29","modified_gmt":"2026-06-15T08:01:29","slug":"vad-ar-ingaende-balans","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/vad-ar-ingaende-balans\/","title":{"rendered":"Vad \u00e4r ing\u00e5ende balans?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Med ing\u00e5ende balans (IB) menas de belopp man bokf\u00f6r i b\u00f6rjan av ett nytt r\u00e4kenskaps\u00e5r som ing\u00e5ende saldon p\u00e5 konton f\u00f6r tillg\u00e5ngar, eget kapital, avs\u00e4ttningar och skulder i balansr\u00e4kningen.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Saldona p\u00e5 de olika kontona h\u00e4mtas fr\u00e5n den utg\u00e5ende balansen i balansr\u00e4kningen per sista dagen f\u00f6r f\u00f6reg\u00e5ende r\u00e4kenskaps\u00e5r. Man kan ocks\u00e5 uttrycka det som att d<span style=\"background-color: transparent;\">en ing\u00e5ende balansen f\u00f6r ett r\u00e4kenskaps\u00e5r ska st\u00e4mma \u00f6verens&nbsp;<\/span><span style=\"background-color: transparent;\">med den utg\u00e5ende balansen f\u00f6r f\u00f6reg\u00e5ende r\u00e4kenskaps\u00e5r (kontinuitetsprincipen).<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e4r du startar din verksamhet (f\u00f6rsta r\u00e4kenskaps\u00e5ret) har du ingen ing\u00e5ende balans.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Att t\u00e4nka p\u00e5 n\u00e4r du g\u00f6r en balansrapport<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">I en balansrapport brukar det se ut s\u00e5 h\u00e4r:<br>L\u00e4ngst till v\u00e4nster har balansrapporten en kolumn f\u00f6r <strong>ing\u00e5ende balans (IB)<\/strong> per r\u00e4kenskaps\u00e5rets f\u00f6rsta dag eller ing\u00e5ende saldo per rapportperiodens f\u00f6rsta dag.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mittenkolumnen visar f\u00f6r\u00e4ndringen hos balanskontona under perioden och den h\u00f6gra kolumnen visar utg\u00e5ende balans (UB) vid periodens slut.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Om ing\u00e5ende balans avser perioden st\u00e4mmer de tre kolumnerna matematiskt, dvs ing\u00e5ende balans plus f\u00f6r\u00e4ndring \u00e4r lika med utg\u00e5ende balans. S\u00e5 \u00e4r inte fallet om ing\u00e5ende balans avser r\u00e4kenskaps\u00e5rets<br>f\u00f6rsta dag (utom n\u00e4r du tar ut en rapport f\u00f6r r\u00e4kenskaps\u00e5rets allra f\u00f6rsta period).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">F\u00f6r att rapporten ska bli r\u00e4ttvisande under l\u00f6pande \u00e5r b\u00f6r du se till att g\u00f6ra alla periodiseringar varje m\u00e5nad. L\u00e4gger du ned lite extra arbete p\u00e5 m\u00e5nadsrapporterna underl\u00e4ttas dessutom bokslutsarbetet \u00e5tskilligt.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Att arbeta med ing\u00e5ende balans i v\u00e5ra program<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\" data-type=\"page\" data-id=\"4349\">I v\u00e5rt bokf\u00f6ringsprogram Lundify<\/a>\u00a0beh\u00f6ver du normalt bara registrera den ing\u00e5ende balansen manuellt f\u00f6r det f\u00f6rsta r\u00e4kenskaps\u00e5ret. D\u00e4refter f\u00f6rs den utg\u00e5ende balansen \u00f6ver som ing\u00e5ende balans till n\u00e4stkommande r\u00e4kenskaps\u00e5r per automatik. Du kan v\u00e4nta med att registrera den ing\u00e5ende balansen till ett senare tillf\u00e4lle men du ska vara medveten om att vissa uppgifter i bokf\u00f6ringsrapporterna inte st\u00e4mmer f\u00f6rr\u00e4n det \u00e4r gjort.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Med ing\u00e5ende balans (IB) menas de belopp man bokf\u00f6r i b\u00f6rjan av ett nytt r\u00e4kenskaps\u00e5r som ing\u00e5ende saldon.<\/p>\n","protected":false},"author":37,"featured_media":40592,"menu_order":0,"template":"","categories":[],"class_list":["post-11749","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11749","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":4,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11749\/revisions"}],"predecessor-version":[{"id":53410,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11749\/revisions\/53410"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/40592"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=11749"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=11749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}