{"id":51789,"date":"2026-05-13T11:41:00","date_gmt":"2026-05-13T09:41:00","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&#038;p=51789"},"modified":"2026-05-20T14:14:59","modified_gmt":"2026-05-20T12:14:59","slug":"bokfora-slutlig-skatt-och-preliminar-skatt","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/bokfora-slutlig-skatt-och-preliminar-skatt\/","title":{"rendered":"Bokf\u00f6ra slutlig skatt och prelimin\u00e4r skatt"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>H\u00e4r g\u00e5r vi igenom hur man bokf\u00f6r slutlig skatt och tillgodof\u00f6rd debiterad prelimin\u00e4r skatt.&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\nP\u00e5 skattekontot har vi f\u00e5tt info om &#8221;slutlig skatt&#8221; samt en post om &#8221;tillgodof\u00f6rd debiterad prel. skatt&#8221; och d\u00e5 detta ej fanns med p\u00e5 kontoutdrag jag tog ut innan jag gjorde senaste redovisning och inbetalning har vi nu ett + saldo. Hur ska jag bokf\u00f6ra dessa poster och vilka konton ska jag anv\u00e4nda?<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">\nSvar:<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Den slutliga skatten i ett AB ska bokf\u00f6ras s\u00e5 h\u00e4r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Konto 2510 (debet) slutlig skatt<\/li>\n\n\n\n<li>Konto 2510 (kredit) tillgodof\u00f6rd debiterad prelimin\u00e4r skatt<\/li>\n\n\n\n<li>Konto 1630 (debet)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Om det d\u00e4remot handlar om enskild firma bokf\u00f6rs det mot 2012. Om sedan pengarna betalas ut fr\u00e5n skattekontot bokf\u00f6rs det s\u00e5 h\u00e4r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Konto 2012 (kredit)<\/li>\n\n\n\n<li>Konto du anv\u00e4nder d\u00e4r pengarna s\u00e4tts in ex 1930 (debet)<\/li>\n<\/ul>\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\/\"><strong>Med\u00a0Lundify\u00a0sk\u00f6ter du f\u00f6retagets bokf\u00f6ring, fakturering och betalningar smidigt p\u00e5 webben och i mobilen. Prova gratis i 30 dagar!<\/strong><\/a><\/h5>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00e4r g\u00e5r vi igenom hur man bokf\u00f6r slutlig skatt och tillgodof\u00f6rd debiterad prelimin\u00e4r skatt.&nbsp; P\u00e5 skattekontot har vi f\u00e5tt info om &#8221;slutlig skatt&#8221; samt en post om &#8221;tillgodof\u00f6rd debiterad prel. skatt&#8221; och d\u00e5 detta ej fanns med p\u00e5 kontoutdrag jag tog ut innan jag gjorde senaste redovisning och inbetalning har vi nu ett + saldo. [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":21239,"menu_order":0,"template":"","categories":[],"class_list":["post-51789","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51789","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\/51789\/revisions"}],"predecessor-version":[{"id":52550,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51789\/revisions\/52550"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/21239"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=51789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=51789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}