{"id":13669,"date":"2022-10-20T14:07:59","date_gmt":"2022-10-20T14:07:59","guid":{"rendered":"https:\/\/www.csihelsinki.fi\/?p=13669"},"modified":"2022-10-20T14:08:01","modified_gmt":"2022-10-20T14:08:01","slug":"basta-praxis-for-att-skota-forsaljningsreskontran","status":"publish","type":"post","link":"https:\/\/www.csihelsinki.fi\/sv\/basta-praxis-for-att-skota-forsaljningsreskontran\/","title":{"rendered":"B\u00e4sta praxis f\u00f6r att sk\u00f6ta f\u00f6rs\u00e4ljningsreskontran"},"content":{"rendered":"\n
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Fr\u00e5gor g\u00e4llande fakturering och allokering av betalningar orsakar ofta grubbel m\u00e5nad efter m\u00e5nad- \u00e4ven f\u00f6r advokatbyr\u00e5ernas ekonomiavdelningar. Eftersom f\u00f6r\u00e4ndringar kan g\u00f6ras p\u00e5 m\u00e5nga olika s\u00e4tt, kan det ibland vara sv\u00e5rt att avg\u00f6ra hur f\u00f6r\u00e4ndringen ska g\u00f6ras s\u00e5 att den motsvarar god bokf\u00f6ringssed och \u00e4r optimal ur ett helhetsperspektiv.<\/p>\n\n\n\n

Allting b\u00f6rjar med registreringsdatumet<\/h3>\n\n\n\n

Det hj\u00e4lper betydligt om man f\u00f6rst\u00e5r inneb\u00f6rden av bokf\u00f6ringsdatum och det hur de \u00e4ndringar man gjort i reskontran syns i bokf\u00f6ringsrapporterna.<\/p>\n\n\n\n

Fakturans registreringsdatum avg\u00f6r inom vilken bokf\u00f6ringsperiod fakturan hamnar. Om en fakturas registreringsdatum \u00e4r t.ex. 5.1.2022 kommer den att synas som f\u00f6rs\u00e4ljning i januaris bokf\u00f6ringsrapporter. P\u00e5 motsvarande s\u00e4tt f\u00e5r f\u00f6r\u00e4ndringar som g\u00f6rs p\u00e5 fakturan, dvs. kreditfakturorna, sitt eget registreringsdatum. I en idealsituation uppt\u00e4cks f\u00f6r\u00e4ndringsbehovet snabbt s\u00e5 att kreditfakturan kan registreras inom samma bokf\u00f6ringsperiod. Genom att anv\u00e4nda samma registreringsdatum f\u00f6r kredit- som f\u00f6r originalfakturan syns korrigeringen p\u00e5 ett snyggt s\u00e4tt under samma dag i bokf\u00f6ringen. \u00a0<\/p>\n\n\n\n

Ibland framkommer behovet att g\u00f6ra en f\u00f6r\u00e4ndring i fakturan f\u00f6rst n\u00e4r originalfakturans bokf\u00f6ringsperiod \u00e4r slut och rapporterna redan har hunnit skickas till bokf\u00f6ringen. I s\u00e5dana fall \u00e4r det sk\u00e4l att \u00f6verv\u00e4ga i vilken bokf\u00f6ringsperiod som \u00e4ndringen b\u00f6r g\u00f6ras. Om man vill g\u00f6ra \u00e4ndringen i en period som redan har tagit slut beh\u00f6ver rapporterna f\u00f6r den avslutade perioden skickas p\u00e5 nytt s\u00e5 att korrigeringen registreras i periodens bokf\u00f6ring. Emellan\u00e5t \u00e4r det \u00e4nd\u00e5 f\u00f6rnuftigast att registrera korrigeringen i den p\u00e5g\u00e5ende bokf\u00f6ringsperioden. Om man \u00e4r os\u00e4ker \u00e4r det b\u00e4st att konsultera sin bokf\u00f6rare om korrigeringens registreringsdatum.<\/p>\n\n\n\n

Innan man skickar iv\u00e4g rapporterna till bokf\u00f6ringen, \u00e4r det bra att kontrollera att alla fakturerbara \u00e5tg\u00e4rder och utl\u00e4gg som h\u00f6r hemma i perioden har fakturerats, och att alla betalningar har allokerats. P\u00e5 s\u00e5 s\u00e4tt s\u00e4kerst\u00e4ller man att rapporterna f\u00f6r den avslutade perioden inte beh\u00f6ver \u00e4ndras i efterhand. Efter detta kan en avslutad bokf\u00f6ringsperiod st\u00e4ngas i CSI, vilket inneb\u00e4r att inga nya registreringar kan g\u00f6ras f\u00f6r den perioden.<\/p>\n\n\n\n

Denna praxis \u00e4r n\u00e5got vi rekommenderar, eftersom det g\u00f6r hanteringen av f\u00f6rs\u00e4ljningsreskontran organiserad.<\/p>\n\n\n\n

F\u00f6r\u00e4ndringar i f\u00f6rs\u00e4ljningsreskontran syns i bokf\u00f6ringens rapporter<\/h3>\n\n\n\n

F\u00f6r bokf\u00f6ringen beh\u00f6vs ett antal basrapporter. Dessa rapporter finns naturligtvis ocks\u00e5 tillg\u00e4ngliga i CSI.<\/p>\n\n\n\n

F\u00f6rs\u00e4ljningsdagboken<\/strong> \u00e4r i enlighet med sitt namn ett dagboksm\u00e4ssigt utdrag av f\u00f6rs\u00e4ljningsreskontrans h\u00e4ndelser. Den best\u00e5r av bokf\u00f6ringsperiodens f\u00f6rs\u00e4ljnings- och kreditfakturor, och visar periodens f\u00f6rs\u00e4ljning med momsspecifikation. F\u00f6rs\u00e4ljningsdagboken och dess inneh\u00e5ll kan granskas i CSI n\u00e4r som helst under bokf\u00f6ringsperioden. N\u00e4r man g\u00f6r \u00e4ndringar i f\u00f6rs\u00e4ljningsreskontran kan man begr\u00e4nsa f\u00f6rs\u00e4ljningsdagbokens tidsperiod till de registreringsdatum som har anv\u00e4nts i \u00e4ndringarna och d\u00e4rmed enkelt se hur \u00e4ndringen kommer att se ut i bokf\u00f6ringen.<\/p>\n\n\n\n

Rapporten \u2019\u00d6ppna fakturor per kontor\u2019<\/strong> samlar ihop obetalda fakturor eller fakturor utan r\u00e4ttelser till ett valt registreringsdatum. Betalningar och \u00e5terbetalningar specificeras inte i rapporten, men de ing\u00e5r i de \u00f6ppna summorna.<\/p>\n\n\n\n

Betalningslistan<\/strong> visar till vilka av bokf\u00f6ringsperiodens fakturor som allokeringar har gjorts. I till\u00e4gg till dessa s.k. vanliga betalningar t\u00e4cker Betalningslistan \u00e4ven periodens f\u00f6rskottsbetalningar, \u00e5terbetalda f\u00f6rskott, avskrivningar och \u00e5terbetalningar.<\/p>\n\n\n\n

Genom att anv\u00e4nda \u00d6ppna fakturor per kontor och Betalningslistan tillsammans kan man kontrollera hur registrerade f\u00f6r\u00e4ndringar ser ut fr\u00e5n ett bokf\u00f6ringsperspektiv, och \u00e4ven om alla beh\u00f6vliga \u00e5tg\u00e4rder f\u00f6r f\u00f6r\u00e4ndringen \u2013 s\u00e5som passivering av en oallokerad betalning \u2013 har gjorts. \u00a0<\/p>\n\n\n\n

En \u00f6verlopps betalning registreras l\u00e4tt i systemet, d\u00e5 man korrigerat en faktura, allokeringen har makulerats och en ny betalning registreras med funktionen Allokera betalning. D\u00e5 blir den betalning, vars allokering tidigare makulerats \u201catt h\u00e4nga kvar\u201d i systemet. D\u00e4rf\u00f6r rekommenderar vi att den ursprungliga betalningen alltid allokeras p\u00e5 nytt till fakturan via betalningsf\u00f6nstret.<\/p>\n\n\n\n

Rapporten \u2019\u00d6ppna f\u00f6rskott\u2019 <\/strong>samlar bokf\u00f6ringsperiodens betalda f\u00f6rskott som inte \u00e4nnu alls eller till sin helhet har allokerats till f\u00f6rs\u00e4ljningsfakturor. N\u00e4r en klient betalar en f\u00f6rskottsfaktura syns f\u00f6rskottsbetalningen p\u00e5 Betalningslistan. N\u00e4r man i systemet sedan skapar en faktura till vilken f\u00f6rskottet allokeras syns den i F\u00f6rs\u00e4ljningsdagboken.<\/p>\n\n\n\n

Om f\u00f6retaget har utlandsf\u00f6rs\u00e4ljning kompletterar rapporten \u2019Utlandsf\u00f6rs\u00e4ljning per m\u00e5nad\u2019<\/strong> de tidigare n\u00e4mnda rapporterna. Den ger en sammanfattning av m\u00e4ngden moms i f\u00f6retagets f\u00f6rs\u00e4ljning.<\/p>\n\n\n\n

Utnyttja bokf\u00f6ringens rapporter \u00e4ven f\u00f6r kontroll av siffror<\/h3>\n\n\n\n

Vid bytet av bokf\u00f6ringsperiod l\u00f6nar det sig att utnyttja rapporterna f\u00f6r justering och kontroll redan innan materialet skickas till bokf\u00f6ringen. N\u00e4r man t.ex. adderar summorna i nuvarande och f\u00f6reg\u00e5ende bokf\u00f6ringsperiods \u00d6ppna fakturor-rapport och fr\u00e5n summan subtraherar den nya periodens allokerade betalningar borde slutsumman st\u00e4mma \u00f6verens med summan p\u00e5 den nya bokf\u00f6ringsperiodens \u00d6ppna fakturor-rapport n\u00e4r den tas ut t.o.m. bokf\u00f6ringsperiodens sista dag. Om summan inte st\u00e4mmer \u00e4r det bra att kontrollera att periodens registreringar i f\u00f6rs\u00e4ljningsreskontran har registrerats korrekt i CSI (t.ex. att alla betalningar har allokerats till r\u00e4tt fakturor).<\/p>\n\n\n


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Jenni Nordman<\/h3>\n

CSI Helsinki, Customer Relationship Manager
<\/em><\/p>\n

Believes that financial management alway offers new things to learn, and those can be learnt by anyone having enthusiasm. <\/small><\/p>\n

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