{"id":51305,"date":"2026-05-16T13:45:00","date_gmt":"2026-05-16T11:45:00","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&#038;p=51305"},"modified":"2026-05-20T15:36:44","modified_gmt":"2026-05-20T13:36:44","slug":"bokfora-franchising-praktiskt-konteringsexempel","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/bokfora-franchising-praktiskt-konteringsexempel\/","title":{"rendered":"Bokf\u00f6ra franchising \u2013 praktiskt konteringsexempel"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Har du blivit franchisetagare och funderar \u00f6ver bokf\u00f6ringen? H\u00e4r tittar vi p\u00e5 hur du ska bokf\u00f6ra franchising.<\/strong>&nbsp;&nbsp;<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Franchising<br><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Franchising \u00e4r ett system d\u00e4r en franchisegivare genom avtal knyter till sig franchisetagare. Franchisetagaren f\u00f6rbinder sig genom kontraktet att ut\u00e5t, gentemot kunderna, upptr\u00e4da p\u00e5 ett visst s\u00e4tt n\u00e4r det g\u00e4ller exempelvis butikens utseende och \u00adsortiment. Franchise\u00adgivaren uppl\u00e5ter sitt varum\u00e4rke och till\u00adhandah\u00e5ller ofta service i form av sortimentsval, utbildning, admini\u00adstrativa system mm.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vid franchising betalar du oftast en fast intr\u00e4desavgift. Intr\u00e4des\u00adavgiften bokf\u00f6rs p\u00e5 konto [1020] och skrivs av p\u00e5 det antal \u00e5r som franchisekontraktet g\u00e4ller, dock vanligtvis h\u00f6gst 5 \u00e5r. D\u00e4refter bokf\u00f6rs l\u00f6pande moms\u00adbelagda avgifter p\u00e5 \u00adkonto [6055], Franchisekostnader.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td colspan=\"2\"><strong>DEBET<\/strong><\/td><td colspan=\"2\"><strong>KREDIT<\/strong><\/td><\/tr><tr><td>Konto<\/td><td>Belopp<\/td><td>Konto<\/td><td>Belopp<\/td><\/tr><tr><td>1020<\/td><td>60 000<br><\/td><td>1920<\/td><td>10 000<br><\/td><\/tr><tr><td><br><\/td><td><br><\/td><td>&nbsp;2899<\/td><td>50 000 <br><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ett f\u00f6retag skriver kontrakt med en franchisegivare. Intr\u00e4des\u00adavgiften [1020] \u00e4r 60&nbsp;000&nbsp;kr. Eftersom f\u00f6retaget inte har r\u00e5d att betala hela avgiften p\u00e5 en g\u00e5ng l\u00e5nar franchisegivaren ut 50&nbsp;000&nbsp;kr [2899], Skuld till franchisegivare, som ska betalas av under det f\u00f6rsta \u00e5ret. 10&nbsp;000&nbsp;kr betalas direkt [1920].<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Ett f\u00f6retag skriver kontrakt med en franchisegivare. Intr\u00e4des\u00adavgiften [1020] \u00e4r 60&nbsp;000&nbsp;kr. Eftersom f\u00f6retaget inte har r\u00e5d att betala hela avgiften p\u00e5 en g\u00e5ng l\u00e5nar franchisegivaren ut 50&nbsp;000&nbsp;kr [2899], Skuld till franchisegivare, som ska betalas av under det f\u00f6rsta \u00e5ret. 10&nbsp;000&nbsp;kr betalas direkt [1920].<\/span><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<h5 class=\"wp-block-heading\"><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\">Med Lundify hanterar du bokf\u00f6ring, fakturering och betalningar smidigt i mobilen eller p\u00e5 webben. Testa gratis i 30 dagar.<\/a><\/h5>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Har du blivit franchisetagare och funderar \u00f6ver bokf\u00f6ringen? H\u00e4r tittar vi p\u00e5 hur du ska bokf\u00f6ra franchising.&nbsp;&nbsp; Franchising Franchising \u00e4r ett system d\u00e4r en franchisegivare genom avtal knyter till sig franchisetagare. Franchisetagaren f\u00f6rbinder sig genom kontraktet att ut\u00e5t, gentemot kunderna, upptr\u00e4da p\u00e5 ett visst s\u00e4tt n\u00e4r det g\u00e4ller exempelvis butikens utseende och \u00adsortiment. Franchise\u00adgivaren uppl\u00e5ter [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":13052,"menu_order":0,"template":"","categories":[],"class_list":["post-51305","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51305","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":2,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51305\/revisions"}],"predecessor-version":[{"id":51316,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51305\/revisions\/51316"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/13052"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=51305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=51305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}