[{"data":1,"prerenderedAt":818},["ShallowReactive",2],{"sv\u002Fartiklar\u002Fchecklista-infor-bokslut\u002F::{\"resolve_links\":\"url\",\"resolve_relations\":[\"StoryblokArticleAuthor.author\",\"StoryblokRelatedContent.entries\",\"StoryblokGlobalBlock.content\"],\"version\":\"published\"}":3},{"data":4,"headers":796},{"story":5,"cv":652,"rels":653,"links":795},{"name":6,"created_at":7,"published_at":8,"updated_at":9,"id":10,"uuid":11,"content":12,"slug":643,"full_slug":644,"sort_by_date":41,"position":645,"tag_list":646,"is_startpage":33,"parent_id":648,"meta_data":41,"group_id":649,"first_published_at":650,"release_id":41,"lang":345,"path":41,"alternates":651,"default_full_slug":41,"translated_slugs":41},"Checklista inför bokslut","2026-05-26T13:31:55.355Z","2026-10-06T08:17:52.860Z","2026-10-06T08:17:52.881Z",180685682125005,"0eb6dd06-bd0f-421e-8cb1-f8945fbb1696",{"seo":13,"_uid":34,"hero":35,"page":54,"text":59,"content":349,"component":642},[14,18,22],{"_uid":15,"component":16,"description":17},"3f148241-5fdc-482a-85ba-45d8df6e52f5","seoDescription","Vad ska ekonomiavdelningen göra före årsskiftet? Här är checklistan vecka för vecka, från kundfordringar och decemberfakturor till likviditet i januari.",{"_uid":19,"title":20,"component":21},"4a18c749-c551-4929-b2d6-2a58f4a4fe72","Checklista inför bokslut 2026: 8 steg före årsskiftet","seoTitle",{"_uid":23,"component":24,"featuredImage":25},"d4552832-f914-4d29-aa09-441cce8d70b5","seoFeaturedImage",{"id":26,"alt":27,"name":28,"focus":28,"title":28,"source":28,"filename":29,"copyright":28,"fieldtype":30,"meta_data":31,"is_external_url":33},225264805885352,"-","","https:\u002F\u002Fa.storyblok.com\u002Ff\u002F291285290306808\u002F2120x1414\u002Fb73fb72fc6\u002Fgettyimages-2209602240.jpg","asset",{"alt":27,"size":32},"2120x1414",false,"ba982de1-b28a-471a-9204-7fb8a202558b",[36],{"_uid":37,"lead":38,"image":50,"component":52,"teaserLabel":53},"f45bf378-2af8-46c2-a321-8b757eec3af1",{"type":39,"attrs":40,"content":42},"doc",{"backgroundColor":41},null,[43],{"type":44,"attrs":45,"content":46},"paragraph",{"textAlign":41},[47],{"text":48,"type":49},"Före årsskiftet bör du gå igenom kundfordringarna, skicka ut decemberfakturorna i tid, stämma av kundreskontran och göra en likviditetsplan för januari. Gör du det i god tid blir bokslutet lugnare och kassaflödet tryggare när det nya året börjar. Här får du checklistan vecka för vecka.","text",{"id":26,"alt":27,"name":28,"focus":28,"title":28,"source":28,"filename":29,"copyright":28,"fieldtype":30,"meta_data":51,"is_external_url":33},{"alt":27,"size":32},"ArticleHero","Läs mer",[55],{"_uid":56,"title":57,"component":58},"0cacfdc8-7214-46c6-887d-3f08f5bdd75c","Vad ska ekonomiavdelningen göra före årsskiftet? Checklista inför bokslut 2026","StoryblokPageTitle",[60,300],{"_uid":61,"sections":62,"component":299},"f71c6600-6fa4-411d-88c6-2c67f1002c1c",[63],{"_uid":64,"document":65,"component":298},"5dc113c7-ad7e-4b19-bd50-0817d50aa4eb",{"type":39,"attrs":66,"content":67},{"backgroundColor":41},[68,73,78,85,148,153,271,276,281,286,291,296],{"type":44,"attrs":69,"content":70},{"textAlign":41},[71],{"text":72,"type":49},"December är en kort månad för en ekonomiavdelning. Det är färre arbetsdagar, fler som är lediga och fler fakturor som ska ut innan helgerna. Samtidigt ska allt stämma per den 31 december.",{"type":44,"attrs":74,"content":75},{"textAlign":41},[76],{"text":77,"type":49},"Januari följer snabbt efter. Då ska löner, skatter och leverantörer betalas, medan många kunder betalar senare än vanligt efter ledigheterna. Det är därför gapet i kassaflödet ofta blir som störst just då. Den goda nyheten är att det mesta går att planera. Börjar du redan i november slipper du lösa allt under julveckan.",{"type":79,"attrs":80,"content":82},"heading",{"level":81,"textAlign":41},2,[83],{"text":84,"type":49},"Översikt – vecka för vecka",{"type":44,"attrs":86,"content":87},{"textAlign":41},[88,93,95,97,101,103,104,108,110,111,115,117,118,122,124,125,129,131,132,136,138,139,143,145,146],{"text":89,"type":49,"marks":90},"47–48:",[91],{"type":92},"bold",{"text":94,"type":49}," Gå igenom kundfordringarna och ta fram en åldersanalys",{"type":96},"hard_break",{"text":98,"type":49,"marks":99},"48–49:",[100],{"type":92},{"text":102,"type":49}," Skicka påminnelser och besluta om inkasso",{"type":96},{"text":105,"type":49,"marks":106},"49–50:",[107],{"type":92},{"text":109,"type":49}," Planera och skicka decemberfaktureringen",{"type":96},{"text":112,"type":49,"marks":113},"50:",[114],{"type":92},{"text":116,"type":49}," Gör en likviditetsplan för januari",{"type":96},{"text":119,"type":49,"marks":120},"50–51: ",[121],{"type":92},{"text":123,"type":49},"Stäm av kundreskontran mot huvudboken",{"type":96},{"text":126,"type":49,"marks":127},"51:",[128],{"type":92},{"text":130,"type":49}," Bestäm vem som ansvarar för vad under helgerna",{"type":96},{"text":133,"type":49,"marks":134},"53: ",[135],{"type":92},{"text":137,"type":49},"Följ upp nyckeltalen per den 31 december",{"type":96},{"text":140,"type":49,"marks":141},"1–2:",[142],{"type":92},{"text":144,"type":49}," Sätt rutinerna för 2027",{"type":96},{"text":147,"type":49}," ",{"type":79,"attrs":149,"content":150},{"level":81,"textAlign":41},[151],{"text":152,"type":49},"Åtta steg att bocka av före årsskiftet",{"type":154,"attrs":155,"content":157},"ordered_list",{"order":156},1,[158,173,187,201,215,228,242,255],{"type":159,"content":160},"list_item",[161,168],{"type":44,"attrs":162,"content":163},{"textAlign":41},[164],{"text":165,"type":49,"marks":166},"Gå igenom kundfordringarna",[167],{"type":92},{"type":44,"attrs":169,"content":170},{"textAlign":41},[171],{"text":172,"type":49},"Ta fram en åldersanalys som visar hur länge varje faktura har varit obetald. Fakturor som är mer än 60 eller 90 dagar försenade behöver du titta extra på. De kan behöva bedömas som osäkra i bokslutet, och ju längre du väntar desto svårare blir de att få betalt för.",{"type":159,"content":174},[175,182],{"type":44,"attrs":176,"content":177},{"textAlign":41},[178],{"text":179,"type":49,"marks":180},"Skicka påminnelser och besluta om inkasso",[181],{"type":92},{"type":44,"attrs":183,"content":184},{"textAlign":41},[185],{"text":186,"type":49},"Vänta inte till januari med de fakturor som redan är försenade. En påminnelse i början av december ger kunden tid att betala innan ledigheterna. För de fordringar som inte rör sig kan en inkassopartner ta över, så att du kan lägga tiden på bokslutet.",{"type":159,"content":188},[189,196],{"type":44,"attrs":190,"content":191},{"textAlign":41},[192],{"text":193,"type":49,"marks":194},"Planera decemberfaktureringen",[195],{"type":92},{"type":44,"attrs":197,"content":198},{"textAlign":41},[199],{"text":200,"type":49},"Bestäm ett sista datum för när fakturorna ska vara skickade, och berätta det för sälj och leverans i god tid. En faktura som går ut den 22 december blir ofta liggande hos mottagaren till januari. Med automatiserad fakturering går fakturorna ut direkt efter leverans, även när halva avdelningen är ledig.",{"type":159,"content":202},[203,210],{"type":44,"attrs":204,"content":205},{"textAlign":41},[206],{"text":207,"type":49,"marks":208},"Gör en likviditetsplan för januari",[209],{"type":92},{"type":44,"attrs":211,"content":212},{"textAlign":41},[213],{"text":214,"type":49},"Lista allt som ska betalas ut i januari och jämför med det du räknar med att få in. Räkna med att en del kunder betalar senare än vanligt. Ser du ett glapp kan du stänga det i förväg, till exempel genom att sälja eller belåna fakturor och få betalt direkt.",{"type":159,"content":216},[217,223],{"type":44,"attrs":218,"content":219},{"textAlign":41},[220],{"text":123,"type":49,"marks":221},[222],{"type":92},{"type":44,"attrs":224,"content":225},{"textAlign":41},[226],{"text":227,"type":49},"Saldot i kundreskontran ska stämma med kontot för kundfordringar i bokföringen. Skillnader beror ofta på felaktigt matchade inbetalningar, kreditfakturor eller dubbelbokningar. Hittar du dem i december slipper du leta under bokslutet.",{"type":159,"content":229},[230,237],{"type":44,"attrs":231,"content":232},{"textAlign":41},[233],{"text":234,"type":49,"marks":235},"Bestäm vem som ansvarar för vad under helgerna",[236],{"type":92},{"type":44,"attrs":238,"content":239},{"textAlign":41},[240],{"text":241,"type":49},"Vem bevakar inbetalningarna mellan jul och nyår? Vem attesterar leverantörsfakturor och svarar på frågor från kunder? Ett enkelt schema förhindrar att viktiga betalningar och kundfrågor blir liggande i två veckor.",{"type":159,"content":243},[244,250],{"type":44,"attrs":245,"content":246},{"textAlign":41},[247],{"text":137,"type":49,"marks":248},[249],{"type":92},{"type":44,"attrs":251,"content":252},{"textAlign":41},[253],{"text":254,"type":49},"Titta på DSO, det vill säga hur många dagar det i snitt tar att få betalt, samt kundfordringarnas storlek och kassalikviditeten. Jämför med förra året och med budgeten. Siffrorna visar var kapitalet är bundet och var du har mest att vinna under 2027.",{"type":159,"content":256},[257,264,269],{"type":44,"attrs":258,"content":259},{"textAlign":41},[260],{"text":261,"type":49,"marks":262},"Sätt rutinerna för 2027",[263],{"type":92},{"type":44,"attrs":265,"content":266},{"textAlign":41},[267],{"text":268,"type":49},"Början av året är ett bra läge att se över betalningsvillkor, påminnelseflöden och vad som fortfarande görs manuellt. Den 1 januari får också dröjsmålsräntan en ny nivå, eftersom den följer Riksbankens referensränta. Kontrollera att dina fakturor och påminnelser använder rätt ränta.",{"type":44,"attrs":270},{"textAlign":41},{"type":79,"attrs":272,"content":273},{"level":81,"textAlign":41},[274],{"text":275,"type":49},"Ett lugnare bokslut börjar i november",{"type":44,"attrs":277,"content":278},{"textAlign":41},[279],{"text":280,"type":49},"De flesta problem vid årsskiftet beror inte på att något är svårt. De beror på att allt ska göras samtidigt. När du fördelar arbetet över några veckor får du både bättre kontroll och mer tid över.",{"type":44,"attrs":282,"content":283},{"textAlign":41},[284],{"text":285,"type":49},"Du går också in i det nya året med ett tryggare kassaflöde. Det ger dig utrymme att fokusera på budgeten och målen för 2027, i stället för att jaga betalningar i januari.",{"type":79,"attrs":287,"content":288},{"level":81,"textAlign":41},[289],{"text":290,"type":49},"Vill du ha mer kontroll över fakturorna och kassaflödet inför årsskiftet? ",{"type":44,"attrs":292,"content":293},{"textAlign":41},[294],{"text":295,"type":49},"Då berättar vi på PayEx gärna om hur vi kan stötta dig vidare. Kontakta oss så hjälper vi dig.",{"type":44,"attrs":297},{"textAlign":41},"StoryblokArticleText","StoryblokArticleDocument",{"_uid":301,"author":302,"component":348},"5ff7e43d-8f9a-4f36-9319-0c8a64b23658",{"name":303,"created_at":304,"published_at":305,"updated_at":306,"id":307,"uuid":308,"content":309,"slug":338,"full_slug":339,"sort_by_date":41,"position":340,"tag_list":341,"is_startpage":33,"parent_id":342,"meta_data":41,"group_id":343,"first_published_at":344,"release_id":41,"lang":345,"path":41,"alternates":346,"default_full_slug":41,"translated_slugs":41,"_stopResolving":347},"Niklas Levin","2026-05-22T13:10:24.453Z","2026-08-05T13:15:04.326Z","2026-08-05T13:15:04.399Z",179264816991360,"b236454c-8087-4f5a-ab93-7d14ccb32a72",{"_uid":310,"image":311,"document":316,"component":337},"75f6718c-d1e4-45ec-8076-42f6801b6d32",{"id":312,"alt":313,"name":28,"focus":28,"title":28,"source":28,"filename":314,"copyright":28,"fieldtype":30,"meta_data":315,"is_external_url":33},185998286959014,"Porträttbild av Niklas Levin, Head of Sales","https:\u002F\u002Fa.storyblok.com\u002Ff\u002F291285290306808\u002F1532x2181\u002Fad060e2a06\u002Fniklas-levin-portrait-outside.jpg",{"alt":313,"title":28,"source":28,"copyright":28},{"type":39,"content":317},[318,322],{"type":79,"attrs":319,"content":320},{"level":81,"textAlign":41},[321],{"text":303,"type":49},{"type":44,"attrs":323,"content":324},{"textAlign":41},[325,327,328],{"text":326,"type":49},"Head of Sales",{"type":96},{"text":329,"type":49,"marks":330},"Kontakta mig",[331],{"type":332,"attrs":333},"link",{"href":334,"uuid":41,"anchor":41,"target":335,"linktype":336},"https:\u002F\u002Fwww.linkedin.com\u002Fin\u002Fniklas-levin-5969a86a\u002F","_self","url","Author","niklas-levin","sv\u002Fauthors\u002Fniklas-levin",-40,[],170406300019809,"63d9db2d-3728-41e2-9c11-ca7b731e6ffa","2026-06-01T10:56:12.061Z","default",[],true,"StoryblokArticleAuthor",[350],{"_uid":351,"content":352,"component":641},"56a412c0-6af2-48ae-8204-67e52eee65aa",[353,432,519],{"_uid":354,"document":355,"component":363,"accordions":364},"92a5bdac-2f9d-4d29-8351-66f1dcb8e59d",{"type":39,"attrs":356,"content":357},{"backgroundColor":41},[358],{"type":79,"attrs":359,"content":360},{"level":81,"textAlign":41},[361],{"text":362,"type":49},"Vanliga frågor","StoryblokExpandableContent",[365,377,388,399,410,421],{"_uid":366,"label":367,"document":368,"component":376},"fbf34078-1c11-41ea-9c61-7260e01a4cd0","När bör jag börja förbereda bokslutet?",{"type":39,"attrs":369,"content":370},{"backgroundColor":41},[371],{"type":44,"attrs":372,"content":373},{"textAlign":41},[374],{"text":375,"type":49},"Börja i november, ungefär sex veckor före årsskiftet. Då hinner du gå igenom kundfordringarna och skicka påminnelser innan ledigheterna. Det gör att mindre arbete hamnar i julveckan.","Accordion",{"_uid":378,"label":379,"document":380,"component":376},"16260e05-fffd-43fc-a631-88ef57d30a67","Vad är en åldersanalys av kundfordringar?",{"type":39,"attrs":381,"content":382},{"backgroundColor":41},[383],{"type":44,"attrs":384,"content":385},{"textAlign":41},[386],{"text":387,"type":49},"En åldersanalys visar hur länge dina obetalda fakturor har varit förfallna, ofta uppdelat på 0–30, 31–60, 61–90 och fler än 90 dagar. Den hjälper dig att se vilka fordringar som behöver påminnelse, inkasso eller bedömas som osäkra i bokslutet.",{"_uid":389,"label":390,"document":391,"component":376},"9afe2767-a812-4299-a208-8292b06fe746","Hur hanterar jag osäkra kundfordringar i bokslutet?",{"type":39,"attrs":392,"content":393},{"backgroundColor":41},[394],{"type":44,"attrs":395,"content":396},{"textAlign":41},[397],{"text":398,"type":49},"Fordringar som du bedömer att du troligen inte får betalt för ska värderas till det belopp du räknar med att få in. Hur det bokförs beror på vilket regelverk ditt företag följer, så stäm av med din revisor.",{"_uid":400,"label":401,"document":402,"component":376},"07d33428-696e-4139-a3f2-724b03264888","Varför är januari ofta tufft för kassaflödet?",{"type":39,"attrs":403,"content":404},{"backgroundColor":41},[405],{"type":44,"attrs":406,"content":407},{"textAlign":41},[408],{"text":409,"type":49},"I januari ska löner, skatter och leverantörer betalas, samtidigt som många kunder betalar senare efter helgerna. Fakturor som skickades sent i december betalas ofta först i slutet av januari eller i februari.",{"_uid":411,"label":412,"document":413,"component":376},"d286d430-6196-45a0-a38f-f80663ee212a","Vad händer med dröjsmålsräntan vid årsskiftet?",{"type":39,"attrs":414,"content":415},{"backgroundColor":41},[416],{"type":44,"attrs":417,"content":418},{"textAlign":41},[419],{"text":420,"type":49},"Dröjsmålsräntan är Riksbankens referensränta plus åtta procentenheter, om inget annat har avtalats. 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