{"id":49026,"date":"2025-08-18T08:38:37","date_gmt":"2025-08-18T06:38:37","guid":{"rendered":"https:\/\/bjornlunden.com\/?page_id=49026"},"modified":"2025-09-22T07:51:13","modified_gmt":"2025-09-22T05:51:13","slug":"balansrakning-en-snabbgenomgang","status":"publish","type":"page","link":"https:\/\/bjornlunden.com\/se\/balansrakning-en-snabbgenomgang\/","title":{"rendered":"Balansr\u00e4kning \u2013 en snabbgenomg\u00e5ng"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"49026\" class=\"elementor elementor-49026\" 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\">Balansr\u00e4kning \u2013 en snabbgenomg\u00e5ng<\/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><strong>Balansr\u00e4kningen visar f\u00f6retagets ekonomiska st\u00e4llning vid ett visst tillf\u00e4lle, vanligtvis sista dagen p\u00e5 r\u00e4kenskaps\u00e5ret (bokslutsdagen).<\/strong><\/p><p>Balansr\u00e4kningen \u00e4r en av f\u00f6retagets viktigaste rapporter tillsammans med resultatr\u00e4kningen. Balansr\u00e4kningen visar vilka tillg\u00e5ngar som finns i f\u00f6retaget och hur de \u00e4r finansierade.<\/p><p>Balansr\u00e4kningen upplevs ofta som sv\u00e5rare att f\u00f6rst\u00e5 \u00e4n en resultatr\u00e4kning, men egentligen handlar det ju bara om en beskrivning av vilka tillg\u00e5ngar som finns i f\u00f6retaget och i vilken omfattning de \u00e4r finansierade med eget kapital respektive fr\u00e4mmande kapital (l\u00e5n, mm).<\/p><p>En balansr\u00e4kning best\u00e5r av f\u00f6ljande:<\/p><ul><li>Tillg\u00e5ngar<\/li><li>Skulder<\/li><li>Tillg\u00e5ngar<\/li><\/ul><h5>Tillg\u00e5ngar<\/h5><p>Tillg\u00e5ngarna i balansr\u00e4kningen delas upp i anl\u00e4ggningstillg\u00e5ngar och oms\u00e4ttningstillg\u00e5ngar, och dessa hittar du p\u00e5 balansr\u00e4kningens debetsida.<\/p><p>Anl\u00e4ggningstillg\u00e5ngar \u00e4r tillg\u00e5ngar som \u00e4r avsedda att stadigvarande anv\u00e4ndas i f\u00f6retaget, under l\u00e4ngre tid \u00e4n ett \u00e5r. Anl\u00e4ggningstillg\u00e5ngar kan sen delas upp i ytterligare poster som inventarier, maskiner, byggnader och mark osv. Oms\u00e4ttningstillg\u00e5ngar \u00e4r s\u00e5dana tillg\u00e5ngar som \u00e4r avsedda att oms\u00e4ttas inom ett \u00e5r. Som exempelvis varulager, kundfordringar, kassa, bank och kortfristiga placeringar.<\/p><h5>Skulder<\/h5><p>I balansr\u00e4kningen delas skulder upp i l\u00e5ngfristiga och kortfristiga skulder. De kortfristiga skulderna f\u00f6rfaller till betalning inom ett \u00e5r, till exempel skatteskulder, moms och leverant\u00f6rsskulder. De l\u00e5ngfristiga skulderna f\u00f6rfaller efter mer \u00e4n ett \u00e5r, som t ex bankl\u00e5n och kontokredit.<\/p><h5>Eget kapital<\/h5><p>Det egna kapitalet \u00e4r skillnaden mellan f\u00f6retagets alla tillg\u00e5ngar och externa skulder. Eget kapital hittas tillsammans med skulder p\u00e5 balansr\u00e4kningens kreditsida. I ett aktiebolag utg\u00f6rs det egna kapitalet av aktiekapital och reservfond samt fritt eget kapital, som best\u00e5r av \u00e5rets vinst och vinster fr\u00e5n tidigare \u00e5r. I en enskild firma l\u00e4ggs ing\u00e5ende eget kapital ihop med \u00e5rets vinst och eventuellt kapitaltillskott.<\/p><p>Om tillg\u00e5ngarna \u00e4r st\u00f6rre \u00e4n skulderna, s\u00e4ger man att det egna kapitalet \u00e4r positivt. \u00c4r skulderna st\u00f6rre \u00e4n tillg\u00e5ngarna \u00e4r det egna kapitalet negativt, det beror normalt p\u00e5 att f\u00f6retaget g\u00e5tt med f\u00f6rlust.<\/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=\"517\" height=\"532\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Due-compliance-image-1.jpg\" class=\"attachment-1536x1536 size-1536x1536 wp-image-9380\" alt=\"St\u00e4mpelklocka i app och webb\" srcset=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Due-compliance-image-1.jpg 517w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Due-compliance-image-1-292x300.jpg 292w\" sizes=\"(max-width: 517px) 100vw, 517px\" \/>\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 balansr\u00e4kning<\/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-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\/bokslutsprogram\/\"><div class=\"product-icon\"><img decoding=\"async\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/BL-Bokslut-Proffs.svg\" alt=\"Bokslut &#038; \u00e5rsredovisning icon\"><\/div><span class=\"grey-tag\">Redovisningsbyr\u00e5<\/span><h5>Bokslut &#038; \u00e5rsredovisning<\/h5><p class=\"description\">Obegr\u00e4nsat bokslutsprogram f\u00f6r byr\u00e5n<\/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-e84e967 elementor-widget elementor-widget-shortcode\" data-id=\"e84e967\" 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=\"entrepreneurs\" class=\"filter-yellow border0\" href=\"https:\/\/bjornlunden.com\/se\/redovisning\/arsredovisning\/\"><div class=\"product-icon\"><img decoding=\"async\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Aprello_icon.svg\" alt=\"Lundify Year-End Reporting icon\"><\/div><span class=\"grey-tag\">F\u00f6retag<\/span><h5>Lundify Year-End Reporting<\/h5><p class=\"description\">Enklare \u00e5rsredovisning<\/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_Momsredovisning_Laptop_Phone-768x542.png\" class=\"attachment-medium_large size-medium_large wp-image-50292\" alt=\"\" srcset=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Momsredovisning_Laptop_Phone-768x542.png 768w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Momsredovisning_Laptop_Phone-300x212.png 300w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Momsredovisning_Laptop_Phone.png 900w\" 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 balansr\u00e4kning 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\u00e5ra&nbsp;<a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokslutsprogram\/\" target=\"_blank\">boksluts- och \u00e5rsredovisningsprogram<\/a>&nbsp;tar du enkelt ut b\u00e5de balansr\u00e4kning och resultatr\u00e4kning. I programmen f\u00e5r du st\u00f6d hela v\u00e4gen fr\u00e5n import av bokf\u00f6ring och uppr\u00e4ttande av bokslut till f\u00e4rdig \u00e5rsredovisning och digital inl\u00e4mning till Bolagsverket.<\/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 visar en balansr\u00e4kning? <\/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>Balansr\u00e4kningen visar en \u00f6gonblicksbild av f\u00f6retagets tillg\u00e5ngar, skulder, avs\u00e4ttningar och eget kapital (dvs f\u00f6retagets ekonomiska st\u00e4llning) vid ett visst tillf\u00e4lle, vanligtvis sista dagen p\u00e5 r\u00e4kenskaps\u00e5ret (bokslutsdagen).<\/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\"> Vad \u00e4r skillnaden mellan en balansr\u00e4kning och en balansrapport? <\/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>Den viktigaste skillnaden \u00e4r att balansrapporten \u00e4r mer detaljerad p\u00e5 kontoniv\u00e5.<\/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 funktioner f\u00f6r balansr\u00e4kning?  <\/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, i Lundify tar du snabbt och enkelt ut en balansr\u00e4kning som h\u00e4mtas i realtid fr\u00e5n bokf\u00f6ringen.<\/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 visar en balansr\\u00e4kning?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Balansr\\u00e4kningen visar en \\u00f6gonblicksbild av f\\u00f6retagets tillg\\u00e5ngar, skulder, avs\\u00e4ttningar och eget kapital (dvs f\\u00f6retagets ekonomiska st\\u00e4llning) vid ett visst tillf\\u00e4lle, vanligtvis sista dagen p\\u00e5 r\\u00e4kenskaps\\u00e5ret (bokslutsdagen).\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r skillnaden mellan en balansr\\u00e4kning och en balansrapport?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Den viktigaste skillnaden \\u00e4r att balansrapporten \\u00e4r mer detaljerad p\\u00e5 kontoniv\\u00e5.\"}},{\"@type\":\"Question\",\"name\":\"Har Bjorn Lundens bokf\\u00f6ringsprogram funktioner f\\u00f6r balansr\\u00e4kning?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ja, i Lundify tar du snabbt och enkelt ut en balansr\\u00e4kning som h\\u00e4mtas i realtid fr\\u00e5n bokf\\u00f6ringen.\"}}]}<\/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>Balansr\u00e4kning \u2013 en snabbgenomg\u00e5ng Balansr\u00e4kningen visar f\u00f6retagets ekonomiska st\u00e4llning vid ett visst tillf\u00e4lle, vanligtvis sista dagen p\u00e5 r\u00e4kenskaps\u00e5ret (bokslutsdagen). Balansr\u00e4kningen \u00e4r en av f\u00f6retagets viktigaste rapporter tillsammans med resultatr\u00e4kningen. Balansr\u00e4kningen visar vilka tillg\u00e5ngar som finns i f\u00f6retaget och hur de \u00e4r finansierade. Balansr\u00e4kningen upplevs ofta som sv\u00e5rare att f\u00f6rst\u00e5 \u00e4n en resultatr\u00e4kning, men egentligen handlar [&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-49026","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/49026","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=49026"}],"version-history":[{"count":28,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/49026\/revisions"}],"predecessor-version":[{"id":52285,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/49026\/revisions\/52285"}],"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=49026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}