{"id":51941,"date":"2026-05-14T15:23:00","date_gmt":"2026-05-14T13:23:00","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&#038;p=51941"},"modified":"2026-05-18T06:57:39","modified_gmt":"2026-05-18T04:57:39","slug":"debet-och-kredit-grunden-i-bokforing","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/debet-och-kredit-grunden-i-bokforing\/","title":{"rendered":"Debet och kredit \u2013 grunden i bokf\u00f6ring"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Att bokf\u00f6ra aff\u00e4rsh\u00e4ndelser p\u00e5 olika konton kallas kontering. Ett konto har tv\u00e5 sidor. De kallas debet och kredit (uttalas kr\u00e9dit). Debet \u00e4r den v\u00e4nstra och kredit \u00e4r den h\u00f6gra sidan. N\u00e4r n\u00e5got bokf\u00f6rs p\u00e5 debetsidan av ett konto kallas det att debitera kontot. Bokf\u00f6rs en transaktion p\u00e5 kreditsidan kallas det att kreditera kontot.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><\/h5>\n\n\n\n<h5 class=\"wp-block-heading\">Bokf\u00f6ring i debet och kredit<br><\/h5>\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>6990<\/td><td>60<\/td><td>1920<\/td><td>60<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Du har betalat en \u00adp\u00e5minnelseavgift [konto 6990] via plusgirot [konto 1920].&nbsp;En tillg\u00e5ng, i det h\u00e4r fallet plusgirot [konto1920], minskar i kredit.<\/em><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span>Kallas \u00e4ven dubbel bokf\u00f6ring<\/span><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><span>En del mindre f\u00f6retag anv\u00e4nder sig av s\u00e5 kallad enkel bokf\u00f6ring d\u00e4r varje transaktion bokf\u00f6rs p\u00e5 bara ett konto. Men f\u00f6r att f\u00e5 b\u00e4ttre grepp om f\u00f6retagets ekonomi anv\u00e4nds dubbel bokf\u00f6ring. Den har sina r\u00f6tter i 1400-talets Italien och inneb\u00e4r att varje transaktion m\u00e5ste bokf\u00f6rs i b\u00e5de debet och kredit (med lika stort belopp). Syftet \u00e4r att visa aff\u00e4rsh\u00e4ndelsens hela inneb\u00f6rd f\u00f6r f\u00f6retaget.<\/span><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\">Med\u00a0Lundify\u00a0sk\u00f6ter du f\u00f6retagets bokf\u00f6ring, fakturering och betalningar smidigt p\u00e5 webben och i mobilen. Prova gratis i 30 dagar!<\/a><\/h5>\n\n\n\n<h5 class=\"wp-block-heading\"><span>N\u00e5gra exempel p\u00e5 kontering i debet och kredit:<\/span><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span>F\u00f6retaget betalar hyra (som i det h\u00e4r fallet \u00e4r momsfri) via plusgirot. Kostnadskontot Hyra debiteras och tillg\u00e5ngskontot Plusgiro krediteras.<\/span><\/li>\n\n\n\n<li><span>En sybeh\u00f6rsaff\u00e4r s\u00e4ljer garn till en kund som kommer in i aff\u00e4ren. Int\u00e4ktskontot Varuf\u00f6rs\u00e4ljning och skuldkontot Utg\u00e5ende moms krediteras. Tillg\u00e5ngskontot Kassa debiteras.<\/span><\/li>\n\n\n\n<li><span>Ett l\u00e5n ska betalas och banken drar hela beloppet direkt fr\u00e5n f\u00f6retagskontot. R\u00e4ntan \u00e4r en kostnad och kostnadskontot R\u00e4ntekostnad debiteras medan tillg\u00e5ngskontot F\u00f6retagskonto krediteras. Amorteringen minskar ju skulderna s\u00e5 skuldkontot Bankl\u00e5n.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Att bokf\u00f6ra aff\u00e4rsh\u00e4ndelser p\u00e5 olika konton kallas kontering. Ett konto har tv\u00e5 sidor. De kallas debet och kredit (uttalas kr\u00e9dit). Debet \u00e4r den v\u00e4nstra och kredit \u00e4r den h\u00f6gra sidan. N\u00e4r n\u00e5got bokf\u00f6rs p\u00e5 debetsidan av ett konto kallas det att debitera kontot. Bokf\u00f6rs en transaktion p\u00e5 kreditsidan kallas det att kreditera kontot. Bokf\u00f6ring i [&hellip;]<\/p>\n","protected":false},"featured_media":39160,"menu_order":0,"template":"","categories":[],"class_list":["post-51941","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51941","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"}],"version-history":[{"count":1,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51941\/revisions"}],"predecessor-version":[{"id":51945,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51941\/revisions\/51945"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/39160"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=51941"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=51941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}