02.09.2013 Views

eget kapital - Liber

eget kapital - Liber

eget kapital - Liber

SHOW MORE
SHOW LESS

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

SEMESTERLÖNER<br />

• Lagstadgad semester = 25 dagar (tjänas in 1 april till 31 mars)<br />

• Under semestern erhålls lön + ev semestertillägg<br />

• I bokslutet bokas intjänad, ännu ej utbetald semesterlön (samt<br />

arbetsgivaravgifter): lönekonto 7010 (debet) – uppl. semesterlön 2920 (kredit)<br />

resp. arbetsgivaravgifter 7510 (debet) – uppl. arbetsgivaravgifter 2940 (kredit)

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!