Dynamische methode - - >
Definitieve oninbaarheid: Dotatie aan voorziening:
1.. Voorziening debiteuren 4.. Afschrijvingskosten debiteuren
Aan 1.. debiteuren Aan 1.. voorziening debiteuren aanvullen
Statisch / dynamische methode - - >
Definitieve oninbaarheid: Overboeking saldo t.l.v voorziening: Dotatie aan voorziening:
1.. Afschrijving debiteuren 1.. Voorziening debiteuren 4.. Afschrijvingskosten deb
Aan 1.. debiteuren Aan 1.. afschrijving debiteuren Aan 1.. voorziening deb
, College 2
Kasstroom overzichten
Kasstroom uit operationele activiteiten
- Direct
- Indirect (simpeler, begin met net income)
Kasstroom uit investeringsactiviteiten
Kasstroom uit financieringsactiviteiten
Cash flow from investing
+ verkoop van machines of inventaris etc. = desinvestering
- Investeringen vast activa + afschrijvingen
+ aflossing leningen die debet staan
Cash flow from financing activities:
- aflossing leningen die credit staan
+ plaatsing lening
+ aandelenemissie (aandelenkapitaal + agio stijging)
- dividend betalen
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