{"id":3408,"date":"2018-03-14T07:35:55","date_gmt":"2018-03-14T07:35:55","guid":{"rendered":"https:\/\/www.helpingstudents.com.ng\/?p=3408"},"modified":"2019-12-16T21:25:29","modified_gmt":"2019-12-16T21:25:29","slug":"ledger-accounts","status":"publish","type":"post","link":"https:\/\/hstutorial.com\/sv\/huvudbokskonton\/","title":{"rendered":"Huvudbokskonton och kontrollbalans +Videoguide"},"content":{"rendered":"<h2>Huvudbokskonton och kontrollbalans.<\/h2>\n<p>I den h\u00e4r artikeln, Huvudbokskonton, f\u00e5r du l\u00e4ra dig definitionen av termen \"kontrollbalans\", reglerna f\u00f6r identifiering av saldon, egenskaper hos poster som kan kombineras, hur man balanserar huvudbokskontot och uttag av en kontrollbalans. <strong>L\u00e4s mer h\u00e4r;<\/strong> <a href=\"https:\/\/hstutorial.com\/sv\/cash-book\/\">1,2 och 3 kolumn kassabok h\u00e4r.<\/a><\/p>\n<blockquote><p>Prenumerera p\u00e5 v\u00e5r YouTube-kanal f\u00f6r att inte missa n\u00e5gon instruktionsvideo.<\/p>\n<p><script src=\"https:\/\/apis.google.com\/js\/platform.js\"><\/script><\/p>\n<div class=\"g-ytsubscribe\" data-channelid=\"UCsHPKTWR8pDErG0onuksKSA\" data-layout=\"full\" data-count=\"default\"><span style=\"font-size: 16px;\">\u00a0<\/span> <span style=\"background-color: #ffffff; font-size: 16px;\">\u00a0<\/span><\/div>\n<\/blockquote>\n<h3>Vad \u00e4r en huvudbok inom redovisning?<\/h3>\n<p>Enkelt uttryckt \u00e4r huvudboken en bok d\u00e4r alla konton f\u00f6rs. En huvudbok inom redovisning \u00e4r ocks\u00e5 k\u00e4nd som huvudboken f\u00f6r konton samt boken f\u00f6r slutlig registrering.<\/p>\n<h3 style=\"text-align: left;\">Vad \u00e4r en kontrollbalansr\u00e4kning?<\/h3>\n<p>En kontrollbalans \u00e4r en lista \u00f6ver saldon fr\u00e5n huvudbokskontona i tv\u00e5 kolumner med debet och kredit f\u00f6r att kontrollera den aritmetiska riktigheten i posterna p\u00e5 huvudbokskontot.<\/p>\n<blockquote><p>Om principen om dubbel bokf\u00f6ring har till\u00e4mpats korrekt, dvs. om varje debetpost har en motsvarande kreditpost och vice versa, m\u00e5ste summan av debetposterna vara lika med summan av kreditposterna.<\/p><\/blockquote>\n<h4>Regler f\u00f6r identifiering av balanser<\/h4>\n<p>F\u00f6ljande poster kommer vanligtvis att ha debetsaldon:<\/p>\n<ul>\n<li>Alla tillg\u00e5ngar, dvs. inventarier, byggnader, anl\u00e4ggningar och maskiner, lager, kassa och bank etc...<\/li>\n<li>Alla kostnader, t.ex. utrikestransport, beviljade rabatter, l\u00f6ner och arvoden, hyra etc...<\/li>\n<li>Ritning (minskning av kapitalet).<\/li>\n<li>Minskning av ansvar.<\/li>\n<li>\u00c5terf\u00f6ring in\u00e5t (minskning av inkomst)<\/li>\n<li>Avs\u00e4ttning f\u00f6r erh\u00e5llen rabatt.<\/li>\n<\/ul>\n<p>F\u00f6ljande kommer vanligtvis att ha kreditbalanser:<\/p>\n<ul>\n<li>\u00c4garens eget kapital, t.ex. kapital<\/li>\n<li>Skulder, t.ex. bankl\u00e5n, kreditgivare, checkr\u00e4kningskredit.<\/li>\n<li>Minskning av anl\u00e4ggningstillg\u00e5ngar, t.ex. avskrivningar.<\/li>\n<li>Minskade kostnader, t.ex. avkastning ut\u00e5t.<\/li>\n<li>Normala avs\u00e4ttningar, t.ex. avs\u00e4ttning f\u00f6r os\u00e4kra fordringar, avs\u00e4ttning f\u00f6r avskrivningar etc.<\/li>\n<\/ul>\n<h4>Egenskaper hos poster som kan kombineras i balansr\u00e4kningen<\/h4>\n<ol>\n<li>F\u00f6rem\u00e5l med motsatta namn och motsatta balanser, t.ex:<\/li>\n<\/ol>\n<ul>\n<li>G\u00e4lden\u00e4rer och borgen\u00e4rer.<\/li>\n<li>Beviljad rabatt och mottagen rabatt.<\/li>\n<li>Returer in\u00e5t och Returer ut\u00e5t.<\/li>\n<li>K\u00f6p och f\u00f6rs\u00e4ljning.<\/li>\n<\/ul>\n<p><strong>OBS:<\/strong> B\u00f6rja med den p\u00e5 debetsidan f\u00f6ljt av den p\u00e5 kreditsidan.<\/p>\n<h3>Balansering av huvudbokskonton<\/h3>\n<p>Avst\u00e4mning av huvudbokskonton g\u00f6rs p\u00e5 samma s\u00e4tt som f\u00f6r kassaboken eftersom kassaboken ocks\u00e5 \u00e4r en huvudbok i sig. Hur \u00e4r det med sidob\u00f6cker? <a href=\"https:\/\/hstutorial.com\/sv\/subsidiary-books\/\">Klicka h\u00e4r f\u00f6r att l\u00e4sa sammanfattningen av Subsidiary Books of Accounting.<\/a><\/p>\n<h3>Videoguide om huvudbokskonton och kontrollbalansr\u00e4kning<\/h3>\n<div class=\"wonderplugin-video\" style=\"width:600px;height:400px;position:relative;display:block;background-color:#000;overflow:hidden;max-width:100%;margin:0 auto;\" data-aspectratio=\"1.5\"><iframe class=\"wpve-iframe\" width=\"100%\" height=\"100%\" src=\"https:\/\/www.youtube.com\/embed\/K-1Wi-s_wcw\" frameborder=\"0\" allowfullscreen><\/iframe><\/div>","protected":false},"excerpt":{"rendered":"<p>Huvudbokskonton och kontrollbalansr\u00e4kning. I den h\u00e4r artikeln om huvudbokskonton kommer du att l\u00e4ra dig definitionen av termen \"Trial Balance\", reglerna f\u00f6r identifiering av saldon, egenskaper hos ...<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/hstutorial.com\/sv\/huvudbokskonton\/\"> <span class=\"screen-reader-text\">Huvudbokskonton och kontrollbalans +Videoguide<\/span> L\u00e4s mer &raquo;<\/a><\/p>","protected":false},"author":2,"featured_media":3406,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":""},"categories":[59],"tags":[132,171,172],"class_list":["post-3408","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financial-accounting","tag-accounting","tag-ledger","tag-trial-balance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.5 (Yoast SEO v21.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ledger Accounts and Trial Balance +Video Guide - HS Tutorial<\/title>\n<meta name=\"description\" content=\"Ledger Accounts: In simple words, Ledger is a book in which all accounts are maintained. 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