{"id":49013,"date":"2025-08-18T07:08:37","date_gmt":"2025-08-18T05:08:37","guid":{"rendered":"https:\/\/bjornlunden.com\/?page_id=49013"},"modified":"2025-09-10T09:06:15","modified_gmt":"2025-09-10T07:06:15","slug":"vad-ar-kontantmetoden","status":"publish","type":"page","link":"https:\/\/bjornlunden.com\/se\/vad-ar-kontantmetoden\/","title":{"rendered":"Vad \u00e4r kontantmetoden?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"49013\" class=\"elementor elementor-49013\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee5c4d9 e-flex e-con-boxed e-con e-parent\" data-id=\"ee5c4d9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-144c84b elementor-widget elementor-widget-spacer\" data-id=\"144c84b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f59ca7d e-flex e-con-boxed e-con e-parent\" data-id=\"f59ca7d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-97a2c09 e-con-full e-flex e-con e-child\" data-id=\"97a2c09\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5358926 elementor-widget elementor-widget-heading\" data-id=\"5358926\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Vad \u00e4r kontantmetoden?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbca180 elementor-widget elementor-widget-text-editor\" data-id=\"dbca180\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Kontantmetoden (bokslutsmetoden) \u00e4r en av tv\u00e5 metoder som anv\u00e4nds vid l\u00f6pande bokf\u00f6ring. Kontantmetoden\u00a0inneb\u00e4r att du l\u00f6pande under \u00e5ret endast bokf\u00f6r de aff\u00e4rsh\u00e4ndelser som avser inbetalningar och utbetalningar, samt ins\u00e4ttningar och uttag, dvs du bokf\u00f6r inte n\u00e5gra kundfordringar eller leverant\u00f6rsskulder i den l\u00f6pande bokf\u00f6ringen.\u00a0<\/p><h5>Kontantmetoden endast f\u00f6r mindre f\u00f6retag<\/h5><p>Kontantmetoden f\u00e5r anv\u00e4ndas av f\u00f6retag som har en nettooms\u00e4ttning p\u00e5 h\u00f6gst 3 miljoner kr per \u00e5r. F\u00f6retag med mer \u00e4n 3 miljoner kr i nettooms\u00e4ttning \u00e4r tvungna att anv\u00e4nda den andra bokf\u00f6ringsmetoden som kallas f\u00f6r faktureringsmetoden. Med faktureringsmetoden bokf\u00f6r du alla aff\u00e4rsh\u00e4ndelser l\u00f6pande, t ex kundfordringar och leverant\u00f6rsskulder, n\u00e4r fakturorna skickas respektive mottas. N\u00e4r f\u00f6retaget bokf\u00f6r enligt faktureringsmetoden ger redovisningen en tydligare bild av f\u00f6retagets st\u00e4llning och resultat l\u00f6pande under \u00e5ret \u00e4n om f\u00f6retaget bokf\u00f6r enligt kontantmetoden.\u00a0<\/p><h5>Kontantmetoden och momsredovisning<\/h5><p>Redovisar du enligt kontantmetoden (bokslutsmetoden) ska momsen redovisas per den dag du f\u00e5r betalt. Det inneb\u00e4r att du bokf\u00f6r moms\u00a0dels\u00a0p\u00e5 den betalning du f\u00e5r fr\u00e5n kunden. Detta inneb\u00e4r ocks\u00e5 att momsen p\u00e5 delbetalningar tas upp i den takt dessa betalas. Detta \u00e4r vanligt vid ROT\/RUT-fakturor och liknande d\u00e4r staten betalar en del. D\u00e5 betalar du moms dels p\u00e5 den betalning du f\u00e5r fr\u00e5n kunden, dels p\u00e5 den betalning du f\u00e5r fr\u00e5n Skatteverket\u00a0vid ett senare tillf\u00e4lle. Det blir allts\u00e5 momsredovisning vid tv\u00e5 olika tillf\u00e4llen\u00a0i dessa fall och ibland i olika redovisningsperioder.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9001faa e-con-full e-flex e-con e-child\" data-id=\"9001faa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af1b28d elementor-widget elementor-widget-image\" data-id=\"af1b28d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1099\" height=\"1024\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Payroll_Woman_Standing_.jpg\" class=\"attachment-1536x1536 size-1536x1536 wp-image-37332\" alt=\"Leende ung kvinna p\u00e5 redovisningskontor\" srcset=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Payroll_Woman_Standing_.jpg 1099w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Payroll_Woman_Standing_-300x280.jpg 300w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Payroll_Woman_Standing_-1024x954.jpg 1024w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Payroll_Woman_Standing_-768x716.jpg 768w\" sizes=\"(max-width: 1099px) 100vw, 1099px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7230557 e-flex e-con-boxed e-con e-parent\" data-id=\"7230557\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b37872 elementor-widget elementor-widget-spacer\" data-id=\"6b37872\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70f7687 e-con-full e-flex e-con e-parent\" data-id=\"70f7687\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a172b70 elementor-widget elementor-widget-heading\" data-id=\"a172b70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">V\u00e5ra program med funktionen kontantmetoden<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b7cb91c e-con-full e-flex e-con e-child\" data-id=\"b7cb91c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2606505 elementor-widget elementor-widget-shortcode\" data-id=\"2606505\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"product-overview-container single\"><a for=\"everyone\" class=\"filter-yellow border0\" href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\"><div class=\"product-icon\"><img decoding=\"async\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/BL-Total.svg\" alt=\"Lundify icon\"><\/div><span class=\"grey-tag\">F\u00f6retag &amp; byr\u00e5<\/span><h5>Lundify<\/h5><p class=\"description\">Bokf\u00f6ring utan huvudv\u00e4rk<\/p><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f8ea65 elementor-widget elementor-widget-shortcode\" data-id=\"6f8ea65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"product-overview-container single\"><a for=\"accountants\" class=\"filter-yellow border0\" href=\"https:\/\/bjornlunden.com\/se\/redovisning\/byralosning\/\"><div class=\"product-icon\"><img decoding=\"async\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/BL-Byra.svg\" alt=\"BL Byr\u00e5 icon\"><\/div><span class=\"grey-tag\">Redovisningsbyr\u00e5<\/span><h5>BL Byr\u00e5<\/h5><p class=\"description\">F\u00f6renklar byr\u00e5ns vardag<\/p><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df2a3fd elementor-widget elementor-widget-html\" data-id=\"df2a3fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script>\njQuery(document).ready(function() {\n    gsap.registerPlugin(ScrollTrigger);\n\n    gsap.from(\".product-overview-container > a\", {\n        duration: 0.3,\n        opacity: 0,\n        y: -20,\n        stagger: 0.1,\n        ease: \"power1.out\",\n        scrollTrigger: {\n            trigger: \".product-overview-container\",\n            start: \"top 80%\",\n            end: \"bottom top\",\n            toggleActions: \"play none none play\"\n        }\n    });\n});\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9cfc491 e-flex e-con-boxed e-con e-parent\" data-id=\"9cfc491\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5ec03c1 e-con-full e-flex e-con e-child\" data-id=\"5ec03c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-878fee9 elementor-widget elementor-widget-image\" data-id=\"878fee9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"542\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_FaktureringLaptop_Phone-768x542.png\" class=\"attachment-medium_large size-medium_large wp-image-42072\" alt=\"Sk\u00e4rmklipp som visar kontantmetoden i Lundify\" srcset=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_FaktureringLaptop_Phone-768x542.png 768w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_FaktureringLaptop_Phone-300x212.png 300w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_FaktureringLaptop_Phone.png 1024w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c262dc e-con-full e-flex e-con e-child\" data-id=\"3c262dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b038581 elementor-widget elementor-widget-heading\" data-id=\"b038581\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Att arbeta med kontantmetoden i v\u00e5ra program<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83b7521 elementor-widget elementor-widget-text-editor\" data-id=\"83b7521\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>I v\u00e5rt kompletta bokf\u00f6ringsprogram <a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\">Lundify<\/a> finns st\u00f6d f\u00f6r s\u00e5v\u00e4l kontantmetoden som faktureringsmetoden. Programmet fungerar lika bra f\u00f6r alla f\u00f6retagsformer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-922c253 e-flex e-con-boxed e-con e-parent\" data-id=\"922c253\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-073f9d6 elementor-widget elementor-widget-spacer\" data-id=\"073f9d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-635cf72 e-flex e-con-boxed e-con e-parent\" data-id=\"635cf72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-326db9e e-con-full e-flex e-con e-child\" data-id=\"326db9e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-171e568 elementor-widget elementor-widget-heading\" data-id=\"171e568\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fr\u00e5gor &amp; svar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03e43a4 elementor-widget elementor-widget-n-accordion\" data-id=\"03e43a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:200,&quot;sizes&quot;:[]},&quot;default_state&quot;:&quot;expanded&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4080\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-4080\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Vad inneb\u00e4r kontantmetoden? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4080\" class=\"elementor-element elementor-element-dc6b399 e-con-full e-flex e-con e-child\" data-id=\"dc6b399\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f4a188 elementor-widget elementor-widget-text-editor\" data-id=\"9f4a188\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"wpb_text_column wpb_content_element vc_custom_1629184835236\"><div class=\"wpb_wrapper\"><p>Kontantmetoden inneb\u00e4r att du bokf\u00f6r inkomster och utgifter n\u00e4r in- och utbetalningarna g\u00f6rs, dvs du bokf\u00f6r inte n\u00e5gra kundfordringar eller leverant\u00f6rsskulder i den l\u00f6pande bokf\u00f6ringen.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4081\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4081\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Vilka f\u00f6retag f\u00e5r anv\u00e4nda kontantmetoden? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4081\" class=\"elementor-element elementor-element-c94a5ce e-con-full e-flex e-con e-child\" data-id=\"c94a5ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5884e31 elementor-widget elementor-widget-text-editor\" data-id=\"5884e31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Kontantmetoden f\u00e5r anv\u00e4ndas av f\u00f6retag som har en nettooms\u00e4ttning p\u00e5 h\u00f6gst 3 miljoner kr per \u00e5r. \u00c4r f\u00f6retaget st\u00f6rre \u00e4n s\u00e5 m\u00e5ste faktureringsmetoden anv\u00e4ndas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4082\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4082\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Har Bjorn Lundens bokf\u00f6ringsprogram st\u00f6d f\u00f6r kontantmetoden? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4082\" class=\"elementor-element elementor-element-a7cd81c e-con-full e-flex e-con e-child\" data-id=\"a7cd81c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18ec084 elementor-widget elementor-widget-text-editor\" data-id=\"18ec084\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ja, v\u00e5ra program har st\u00f6d f\u00f6r s\u00e5v\u00e4l kontantmetoden som faktureringsmetoden.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Vad inneb\\u00e4r kontantmetoden?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Kontantmetoden inneb\\u00e4r att du bokf\\u00f6r inkomster och utgifter n\\u00e4r in- och utbetalningarna g\\u00f6rs, dvs du bokf\\u00f6r inte n\\u00e5gra kundfordringar eller leverant\\u00f6rsskulder i den l\\u00f6pande bokf\\u00f6ringen.\"}},{\"@type\":\"Question\",\"name\":\"Vilka f\\u00f6retag f\\u00e5r anv\\u00e4nda kontantmetoden?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Kontantmetoden f\\u00e5r anv\\u00e4ndas av f\\u00f6retag som har en nettooms\\u00e4ttning p\\u00e5 h\\u00f6gst 3 miljoner kr per \\u00e5r. \\u00c4r f\\u00f6retaget st\\u00f6rre \\u00e4n s\\u00e5 m\\u00e5ste faktureringsmetoden anv\\u00e4ndas.\"}},{\"@type\":\"Question\",\"name\":\"Har Bjorn Lundens bokf\\u00f6ringsprogram st\\u00f6d f\\u00f6r kontantmetoden?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ja, v\\u00e5ra program har st\\u00f6d f\\u00f6r s\\u00e5v\\u00e4l kontantmetoden som faktureringsmetoden.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8bac681 e-flex e-con-boxed e-con e-parent\" data-id=\"8bac681\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0352c71 elementor-widget elementor-widget-spacer\" data-id=\"0352c71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e19bfe5 e-flex e-con-boxed e-con e-parent\" data-id=\"e19bfe5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f8534f e-flex e-con-boxed e-con e-parent\" data-id=\"3f8534f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Vad \u00e4r kontantmetoden? Kontantmetoden (bokslutsmetoden) \u00e4r en av tv\u00e5 metoder som anv\u00e4nds vid l\u00f6pande bokf\u00f6ring. Kontantmetoden\u00a0inneb\u00e4r att du l\u00f6pande under \u00e5ret endast bokf\u00f6r de aff\u00e4rsh\u00e4ndelser som avser inbetalningar och utbetalningar, samt ins\u00e4ttningar och uttag, dvs du bokf\u00f6r inte n\u00e5gra kundfordringar eller leverant\u00f6rsskulder i den l\u00f6pande bokf\u00f6ringen.\u00a0 Kontantmetoden endast f\u00f6r mindre f\u00f6retag Kontantmetoden f\u00e5r anv\u00e4ndas av [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":19869,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-49013","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/49013","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/comments?post=49013"}],"version-history":[{"count":13,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/49013\/revisions"}],"predecessor-version":[{"id":50639,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/49013\/revisions\/50639"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/19869"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=49013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}