krediteras

Krediteras is a term used in Swedish accounting to indicate that an amount is recorded as a credit entry in a ledger. It is the counterpart to debiteras (to debit). In double-entry bookkeeping, whether a transaction is credited depends on the type of account: credits increase liabilities, equity and revenue, and decrease assets and expenses.

The term is commonly applied in situations such as credit notes, returns, price adjustments and refunds. When a faktura or invoice is krediteras, the balance related to that transaction is reduced, for example by issuing a kreditnota that lowers the amount the customer owes or reverses part of a revenue item. The specific accounting treatment depends on the account affected and the company’s chart of accounts.

In practice, svenska bokföring uses kreditering to describe posting a credit entry in the relevant account. This concept is part of standard double-entry bookkeeping, where every credit has a corresponding debit. The exact effects are determined by the account type and the nature of the transaction, and are usually documented in supporting records such as credit notes (kreditnota) and adjustment entries.

See also: debiteras, kreditnota, dubbel bokföring, bokföring.