Årsregnskab, Bogføring, Økonomi, Regnskab

Indtægt – Hvad er en indtægt?

hvad er en indtægt

Income is a sum of money that increases a company’s or individual’s cash balance.

A company’s total revenue is called revenue. The opposite of an income is an expense.

Hvad er en indtægt?

Som privatperson vil dine indtægter typisk være din løn eller den ydelse du får at staten, fx SU, kontanthjælp, dagpenge osv. Fælles for dine indtægter er, at de øger din pengebeholdning. Man kalder typisk en privatpersons samlede indtægter for indkomst. 

Som virksomhed vil du typisk have flere forskellige indtægter, men oftest vil du have en primær indtægt, som kommer fra salg af den vare eller ydelse du sælger. Når du som virksomhed modtager en indtægt skal du medregne den i dit regnskab. Du skal i de fleste tilfælde betale skat af dine indtægter. 

Indtægter og udgifter

Your income should preferably exceed your expenses, if they do not make you want a deficit, this applies to both individuals and companies. 

As mentioned, a company’s total revenue is called revenue. Your turnover must therefore cover your expenses / costs, so that you can ultimately end up with a profit. 

Hvad er forskellen på indtægter og indbetalinger?

Revenues are financial receivables, where payments are the money the company receives from e.g. a sale. 

Example: You sell an item for DKK 6,000, where the customer pays DKK 2,000 per month for 3 months to pay for the item. When the sale takes place, you will have an income of DKK 6,000, but you will have ongoing payments over the 3 months of DKK 2,000. 

If the customer pays the full amount in cash immediately, your income and deposit will be made at the same time.

Hvordan bogfører man indtægter?

You can use 2 different bookkeeping methods when you need to book your income:

  • Accrued accounting

Here you post when they issue an invoice, the income will thus appear as assets in the balance sheet until the payment takes place, after which it will be posted as an income in the income statement. 

  • Cash bookkeeping

Here, income is only booked when the cash changes hands, regardless of when the invoice has been issued.

Regnskabshelten

Need help posting your income? At Regnskabshelten, current bookkeeping is included in all our affordable bookkeeping packages

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