{"id":5683,"date":"2026-09-21T05:06:00","date_gmt":"2026-09-21T03:06:00","guid":{"rendered":"https:\/\/kursy-rachunkowosci.pl\/astrablog\/?p=5683"},"modified":"2026-08-20T11:51:40","modified_gmt":"2026-08-20T09:51:40","slug":"kredyt-w-bilansie-jak-prawidlowo-podzielic-go-na-zobowiazania-dlugo-i-krotkoterminowe","status":"publish","type":"post","link":"https:\/\/kursy-rachunkowosci.pl\/blog\/kredyt-w-bilansie-jak-prawidlowo-podzielic-go-na-zobowiazania-dlugo-i-krotkoterminowe\/","title":{"rendered":"Kredyt w bilansie &#8211; jak prawid\u0142owo podzieli\u0107 go na zobowi\u0105zania d\u0142ugo- i kr\u00f3tkoterminowe?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Wyobra\u017a sobie tak\u0105 sytuacj\u0119. Zamykasz rok obrotowy i przygotowujesz bilans. W ksi\u0119gach widnieje kredyt obrotowy zaci\u0105gni\u0119ty na 5 lat. Wiesz, \u017ce jego warto\u015b\u0107 to 150 000 z\u0142, ale pojawia si\u0119 pytanie, jak wykaza\u0107 kredyt w bilansie. Czy ca\u0142y kredyt powinien zosta\u0107 uj\u0119ty jako zobowi\u0105zanie d\u0142ugoterminowe, skoro umowa zosta\u0142a zawarta na kilka lat?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To jeden z tych temat\u00f3w, przy kt\u00f3rych pocz\u0105tkuj\u0105cy ksi\u0119gowi cz\u0119sto pope\u0142niaj\u0105 b\u0142\u0105d. Tymczasem prawid\u0142owa klasyfikacja zobowi\u0105za\u0144 ma znaczenie nie tylko dla poprawno\u015bci bilansu, ale r\u00f3wnie\u017c dla w\u0142a\u015bciwej oceny sytuacji finansowej jednostki.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zapraszam Ci\u0119 do wpisu na bloga, w kt\u00f3rym omawiam ten temat.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Nie patrz na okres kredytowania. Liczy si\u0119 12 miesi\u0119cy od dnia bilansowego<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Najcz\u0119stszy b\u0142\u0105d polega na tym, \u017ce ksi\u0119gowy kieruje si\u0119 okresem, na jaki zosta\u0142 udzielony kredyt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W praktyce to nie ma decyduj\u0105cego znaczenia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Przy sporz\u0105dzaniu bilansu zawsze zadaj sobie jedno pytanie:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Jak\u0105 cz\u0119\u015b\u0107 tego zobowi\u0105zania jednostka b\u0119dzie musia\u0142a sp\u0142aci\u0107 w ci\u0105gu najbli\u017cszych 12 miesi\u0119cy od dnia bilansowego?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To w\u0142a\u015bnie ta kwota stanowi zobowi\u0105zanie kr\u00f3tkoterminowe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pozosta\u0142a cz\u0119\u015b\u0107 b\u0119dzie zobowi\u0105zaniem d\u0142ugoterminowym.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Przyk\u0142ad z praktyki<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Za\u0142\u00f3\u017cmy, \u017ce sporz\u0105dzasz bilans na 30 wrze\u015bnia 2026 r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sp\u00f3\u0142ka posiada kredyt obrotowy w wysoko\u015bci 150 000 z\u0142.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z harmonogramu wynika, \u017ce miesi\u0119czna rata wynosi 3 260 z\u0142 i obejmuje zar\u00f3wno kapita\u0142, jak i odsetki.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Co zrobi\u0107?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Najpierw sprawdzasz okres od 30 wrze\u015bnia 2026 r. do 30 wrze\u015bnia 2027 r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W tym czasie sp\u00f3\u0142ka zap\u0142aci 12 rat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12 \u00d7 3 260 z\u0142 = 39 120 z\u0142<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ta kwota powinna zosta\u0107 wykazana jako zobowi\u0105zanie kr\u00f3tkoterminowe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pozosta\u0142a cz\u0119\u015b\u0107 kredytu:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">150 000 z\u0142 &#8211; 39 120 z\u0142 = 110 880 z\u0142<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b\u0119dzie zobowi\u0105zaniem d\u0142ugoterminowym.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dzi\u0119ki temu w bilansie pokazujesz nie tylko warto\u015b\u0107 ca\u0142ego zad\u0142u\u017cenia, ale r\u00f3wnie\u017c jego cz\u0119\u015b\u0107, kt\u00f3ra b\u0119dzie mia\u0142a wp\u0142yw na p\u0142ynno\u015b\u0107 finansow\u0105 jednostki w ci\u0105gu najbli\u017cszego roku.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Dlaczego ten podzia\u0142 jest tak wa\u017cny?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bilans ma dostarcza\u0107 informacji osobom, kt\u00f3re analizuj\u0105 sytuacj\u0119 finansow\u0105 jednostki.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mo\u017ce to by\u0107 bank, inwestor, w\u0142a\u015bciciel albo kontrahent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ka\u017cdy z nich chce wiedzie\u0107, jakie zobowi\u0105zania jednostka b\u0119dzie musia\u0142a sp\u0142aci\u0107 w najbli\u017cszych 12 miesi\u0105cach.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gdyby ca\u0142y pi\u0119cioletni kredyt zosta\u0142 wykazany jako zobowi\u0105zanie d\u0142ugoterminowe, z bilansu nie wynika\u0142oby, \u017ce w ci\u0105gu najbli\u017cszego roku sp\u00f3\u0142ka b\u0119dzie musia\u0142a sp\u0142aci\u0107 ponad 39 tys. z\u0142.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A przecie\u017c w\u0142a\u015bnie m.in ta informacja pozwala prawid\u0142owo oceni\u0107 kondycj\u0119 finansow\u0105 przedsi\u0119biorstwa.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Uwa\u017caj na odsetki<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">W praktyce cz\u0119sto zapomina si\u0119 jeszcze o jednej kwestii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na dzie\u0144 bilansowy kredyt wycenia si\u0119 w kwocie wymagaj\u0105cej zap\u0142aty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Oznacza to, \u017ce nale\u017cy uwzgl\u0119dni\u0107 r\u00f3wnie\u017c odsetki naliczone do dnia bilansowego, nawet je\u017celi nie s\u0105 jeszcze wymagalne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W naszym przyk\u0142adzie problem nie wyst\u0119puje, poniewa\u017c miesi\u0119czna rata obejmuje zar\u00f3wno kapita\u0142, jak i odsetki.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nie zawsze jednak tak jest.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u017celi odsetki s\u0105 rozliczane oddzielnie, trzeba pami\u0119ta\u0107 o ich naliczeniu do dnia bilansowego.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>A co w mniej typowych sytuacjach?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nie ka\u017cdy kredyt sp\u0142acany jest wed\u0142ug prostego harmonogramu z r\u00f3wnymi ratami.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W praktyce mo\u017cesz spotka\u0107 si\u0119 r\u00f3wnie\u017c z innymi wariantami.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kredyt z karencj\u0105 w sp\u0142acie kapita\u0142u<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u017celi w ci\u0105gu najbli\u017cszych 12 miesi\u0119cy jednostka sp\u0142aca wy\u0142\u0105cznie odsetki, a sp\u0142ata kapita\u0142u rozpocznie si\u0119 dopiero p\u00f3\u017aniej, cz\u0119\u015b\u0107 kr\u00f3tkoterminow\u0105 b\u0119d\u0105 stanowi\u0142y odsetki przypadaj\u0105ce do zap\u0142aty w tym okresie. Pozosta\u0142a cz\u0119\u015b\u0107 zobowi\u0105zania pozostanie zobowi\u0105zaniem d\u0142ugoterminowym.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kredyt z nier\u00f3wnymi ratami<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u017celi harmonogram przewiduje raty o r\u00f3\u017cnej wysoko\u015bci, nie mo\u017cesz pomno\u017cy\u0107 jednej raty przez 12. Nale\u017cy przeanalizowa\u0107 harmonogram sp\u0142at i zsumowa\u0107 wszystkie p\u0142atno\u015bci przypadaj\u0105ce na okres 12 miesi\u0119cy od dnia bilansowego.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Planowana wcze\u015bniejsza sp\u0142ata kredytu<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zdarza si\u0119 r\u00f3wnie\u017c, \u017ce jednostka planuje sp\u0142aci\u0107 kredyt przed terminem. Dla cel\u00f3w bilansowych nie ma to jednak znaczenia. Podzia\u0142u dokonujesz na podstawie obowi\u0105zuj\u0105cego harmonogramu wynikaj\u0105cego z umowy kredytowej, a nie plan\u00f3w zarz\u0105du.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Niezale\u017cnie od rodzaju kredytu spos\u00f3b post\u0119powania pozostaje taki sam. Najpierw analizujesz harmonogram sp\u0142at, nast\u0119pnie ustalasz kwot\u0119 przypadaj\u0105c\u0105 do zap\u0142aty w ci\u0105gu najbli\u017cszych 12 miesi\u0119cy od dnia bilansowego, a dopiero p\u00f3\u017aniej dokonujesz podzia\u0142u na zobowi\u0105zania d\u0142ugo- i kr\u00f3tkoterminowe.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Najcz\u0119stsze b\u0142\u0119dy<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Najwi\u0119cej pomy\u0142ek pojawia si\u0119 wtedy, gdy:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ca\u0142y kredyt trafia do zobowi\u0105za\u0144 d\u0142ugoterminowych tylko dlatego, \u017ce umowa zosta\u0142a zawarta na kilka lat,<\/li>\n\n\n\n<li>przy podziale nie uwzgl\u0119dnia si\u0119 harmonogramu sp\u0142at,<\/li>\n\n\n\n<li>pomijane s\u0105 naliczone odsetki,<\/li>\n\n\n\n<li>raz ustalony podzia\u0142 jest powielany w kolejnych latach bez ponownej analizy.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pami\u0119taj, \u017ce klasyfikacj\u0119 wykonujesz na ka\u017cdy dzie\u0144 bilansowy od nowa. Z ka\u017cdym kolejnym rokiem cz\u0119\u015b\u0107 rat przechodzi z zobowi\u0105za\u0144 d\u0142ugoterminowych do kr\u00f3tkoterminowych.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Podsumowanie<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Przy podziale kredytu nie kieruj si\u0119 nazw\u0105 kredytu ani okresem, na jaki zosta\u0142 udzielony.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zawsze sprawd\u017a harmonogram sp\u0142at i ustal, jaka kwota przypada do zap\u0142aty w ci\u0105gu 12 miesi\u0119cy od dnia bilansowego.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To w\u0142a\u015bnie ona powinna zosta\u0107 wykazana jako zobowi\u0105zanie kr\u00f3tkoterminowe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u017celi chcesz swobodnie porusza\u0107 si\u0119 w tematyce rozrachunk\u00f3w, zobowi\u0105za\u0144 oraz wyceny bilansowej i zrozumie\u0107 logik\u0119 tych zagadnie\u0144 krok po kroku, zapraszam Ci\u0119 do <a href=\"https:\/\/kursy-rachunkowosci.pl\/kursy\/kurs-rachunkowosci-dla-sredniozaawansowanych\" target=\"_blank\" rel=\"noopener\" title=\"\">kursu rachunkowo\u015bci \u015bredniozaawansowanej<\/a>. Pokazuj\u0119 na nim praktyczne przyk\u0142ady i wyja\u015bniam, jak poprawnie analizowa\u0107 oraz ewidencjonowa\u0107 najcz\u0119\u015bciej spotykane operacje gospodarcze.<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/kursy-rachunkowosci.pl\/kursy\/kurs-rachunkowosci-dla-sredniozaawansowanych\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"403\" src=\"https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2019\/11\/Blog_srednio-1-1024x403.png\" alt=\"Kurs Rachunkowo\u015bci \u015aredniozaawansowanej MENTORIS\" class=\"wp-image-4372\" srcset=\"https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2019\/11\/Blog_srednio-1-1024x403.png 1024w, https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2019\/11\/Blog_srednio-1-300x118.png 300w, https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2019\/11\/Blog_srednio-1-768x302.png 768w, https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2019\/11\/Blog_srednio-1-1536x605.png 1536w, https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2019\/11\/Blog_srednio-1-2048x807.png 2048w, https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2019\/11\/Blog_srednio-1-610x240.png 610w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;5683&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;1&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;5&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;5\\\/5 - (1 vote)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Kredyt w bilansie - jak prawid\u0142owo podzieli\u0107 go na zobowi\u0105zania d\u0142ugo- i kr\u00f3tkoterminowe?&quot;,&quot;width&quot;:&quot;142.5&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 142.5px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            5\/5 - (1 vote)    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Jak prawid\u0142owo podzieli\u0107 kredyt w bilansie na cz\u0119\u015b\u0107 d\u0142ugo- i kr\u00f3tkoterminow\u0105? Sprawd\u017a zasad\u0119 12 miesi\u0119cy, analiz\u0119 harmonogramu i uniknij cz\u0119stych b\u0142\u0119d\u00f3w.<\/p>\n","protected":false},"author":4,"featured_media":5684,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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