Summary
Management accounting samenvatting
- Course
- Institution
Goede samenvatting waarin zowel de lessen, de theorie uit het boek als proefvragen in te vinden zijn.
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Management accountingWeek 1
Resultatenrekening geeft specificatie van de vermogenstoename
Liquiditeitsoverzicht > geeft specificatie mutatie liquide middelen
Immateriële vaste activa
• Ontwikkelingskosten
• Concessies/octrooien/merken
• Betaalde goodwill
• Deelnemingen
Materiële vaste activa
• Eigendom (Operational lease en huur: off-balance (nog wel))
• Financial lease
, Financiële vaste activa
Eigen vermogen
• Aandelenkapitaal
• Agio
• Reserves
Vreemd vermogen
• Voorzieningen
• Schulden lang
• Schulden kort
OMZET 210 100%
WINST OMZET – 147 70%
----------------------
BRUTO WINST 63 30%
KOSTEN –
----------------------
NETTO WINST
Inventaris beginbalans – afschrijvingskosten = inventaris eindbalans
OF
Inventaris beginbalans + investeringen – afschrijvingskosten = inventaris eindbalans
Verkopen op rekening (€21.000) 2/12 = debiteuren eindbalans
Eigen vermogen balans + nettowinst – privé opnames = eigen vermogen eindbalans
Lening beginbalans – aflossing = lening eind balans
Inkopen op rekening (€4000) x 3/12 = crediteuren eind balans
Week 2
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