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Samenvatting notities + oplossingen oefeningen deel boekhouden3
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Notities in de lessen + oplossingen v/d oefeningen gemaakt tijdens de lessen
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By: timobosmans • 1 year ago
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juliegrimard08
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Samenvatting: boekhouden en erf- en schenkbelastingen3
MVA ....................................................................................................................................................................... 4
Immateriële vaste activa............................................................................................................................... 7
Begrip IVA ...................................................................................................................................................... 7
Situering immaterieel vast activa in de balans ............................................................................... 9
Situering IVA in het mar ........................................................................................................................... 9
Boekhoudkundige verwerking ........................................................................................................... 11
Waardeveranderingen ........................................................................................................................... 11
Opgave p 228 ............................................................................................................................................. 11
P. 228, oef 2 ................................................................................................................................................ 12
P. 228, oef 3 ................................................................................................................................................ 12
p.228, oef 4 ................................................................................................................................................. 14
Grootboek van de vorige oefeningen ............................................................................................... 14
Voorraden en bestellingen in uitvoer ................................................................................................... 15
Situering in de balans ............................................................................................................................. 15
Situering in het mar ................................................................................................................................ 15
Waarderingstechnieken ........................................................................................................................ 16
a) Methode van de gewogen gemiddelde prijzen .................................................................... 16
b) FIFO-methode ................................................................................................................................... 16
c) LIFO-methode ................................................................................................................................... 17
Waardeverminderingen ........................................................................................................................ 17
Opgave voor zelfstudie .......................................................................................................................... 17
Vorderingen op ten hoogste één jaar.................................................................................................... 24
Situering in het MAR............................................................................................................................... 24
Enkele begrippen ..................................................................................................................................... 25
Bespreking artikel ................................................................................................................................... 26
Excuses wanbetaler ................................................................................................................................ 26
Gevolgen van achterstallige betalingen .......................................................................................... 28
Debiteurenbeheer.................................................................................................................................... 28
Waardedalingen ....................................................................................................................................... 29
De realisatie van de vordering............................................................................................................ 30
Zelf in elkaar gestoken oefening voor verduidelijking .............................................................. 31
Oefening 2, p.236 ..................................................................................................................................... 34
Grimard Julie Samenvatting boekhouden 3 1
, Oefening 4, p 236 ..................................................................................................................................... 37
Geldbeleggingen ............................................................................................................................................ 43
Situering in het MAR............................................................................................................................... 43
Begrip ........................................................................................................................................................... 43
Boekhoudkundige verwerking ........................................................................................................... 44
Oefening 1, p 263 ..................................................................................................................................... 45
Oefening 4, p 264 ..................................................................................................................................... 48
Btw-aangifte ................................................................................................................................................... 49
Begrip btw .................................................................................................................................................. 49
De btw-belastingplichtige(n) .............................................................................................................. 50
Belastbare handelingen ......................................................................................................................... 50
Maatstaf van heffing ............................................................................................................................... 52
Btw tarieven .............................................................................................................................................. 52
Verplichtingen & formaliteiten van de btw-belastingplichtige ............................................. 53
Aftrek voorbelasting ............................................................................................................................... 62
De BTW-aangifte: zie doc 625 (filmpje: structuur v/d aangifte) ................................................................ 63
Specifieke btw-topics ............................................................................................................................. 68
Kapitaal............................................................................................................................................................. 70
Begrip ........................................................................................................................................................... 70
Aanpassingen ............................................................................................................................................ 70
Het financieel plan................................................................................................................................... 73
Situering op balans en in het MAR .................................................................................................... 73
Oprichting van een besloten vennootschap (bv)......................................................................... 73
Oprichting van een naamloze vennootschap (nv) ...................................................................... 74
Reserves en overgedragen winst ........................................................................................................... 75
Situering op balans en in het MAR .................................................................................................... 75
Boekhoudkundige verwerking ........................................................................................................... 76
Oefening 1, p 298 ..................................................................................................................................... 78
Oefening 2, p 298 ..................................................................................................................................... 78
Voorzieningen voor risico’s en kosten ................................................................................................. 80
Begrip, situering op balans en in het MAR ..................................................................................... 80
Boekhoudkundige verwerking ........................................................................................................... 80
Oefening 2, p308 ...................................................................................................................................... 82
Financiering met vreemd vermogen ..................................................................................................... 85
Grimard Julie Samenvatting boekhouden 3 2
, Begrip, situering op balans en in het MAR ..................................................................................... 85
Schulden op meer dan één jaar: Kredietinstellingen (klasse 1, groep 17, rekening 173)
......................................................................................................................................................................... 87
Oefening 1 & 2, p314 .............................................................................................................................. 88
Boekhoudkundige registratie op het einde van een boekjaar; Afsluitwerkzaamheden:
regularisatieboekingen .............................................................................................................................. 90
Van begin- tot eindbalans ..................................................................................................................... 90
Regularisatieboekingen......................................................................................................................... 91
1. Regularisatie van balansrekeningen ........................................................................................ 92
2. Regularisatie van resultatenrekeningen ................................................................................ 94
Oefening 1, p347 ....................................................................................................................................102
Oefening 2, p347 ....................................................................................................................................102
Oefening 4, p347 ....................................................................................................................................104
Oefening 5, p348 ....................................................................................................................................105
Opstellen van de eindbalans ..................................................................................................................106
Van begin- tot eindbalans ...................................................................................................................106
Uitgewerkt voorbeeld ..........................................................................................................................107
Overzicht boekhoudkundige verplichtingen...............................................................................111
Literatuurlijst ...............................................................................................................................................122
Grimard Julie Samenvatting boekhouden 3 3
, MVA
Gronden + terreinen niet afschrijven!
verliest zen waarde niet. Uitzondering: verontreiniging, bestemmingswijziging
AW nr eindigt altijd op een 0!
Afschrijven van MVA: pro rata temporis 1e jaar
2 afschrijvingsmethodes:
1) Degressief = afgeschaft sneller afschrijven
2) Lineair = verplicht afschrijving elke periode gelijk
Afschrijvingspercentages:
Kantoor of handelsgebouw 3%
Winkeluitrusting 10%
Kantoormaterieel & machines 10%
Meubilair 10%
Machines 10%
Rollend materieel 20%
Informatica apparatuur 20-
33%
terrein wordt niet afgeschreven
Waardenverminderingen MVA: 6309
Oefening 1, p 221
Grimard Julie Samenvatting boekhouden 3 4
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