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Samenvatting vennootschapsboekhouden 1
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Samenvatting vennootschapsboekhouden 1
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Inhoud................................................................................................................................................................4
DEEL 2 : ACTIVA......................................................................................................................................5
Hoofdstuk 7 – Schulden op meer dan 1 jaar: Kredietnemer...................................................................5
Inhoud + boekhoudwet......................................................................................................................5
Waardering.........................................................................................................................................5
1. Afsluiting lening overeenkomst..................................................................................................5
2. Kosten met betrekking tot de lening..........................................................................................5
3. Kapitaalaflossing obv artikel 67 §1..............................................................................................6
4. 31/12..........................................................................................................................................6
5. Regularisatie aflossing N + 1.......................................................................................................6
Detail boekhouding / aflossingsmethode...........................................................................................6
Hoofdstuk 9 – oprichtingskosten............................................................................................................7
A. Boekhoudrecht...............................................................................................................................7
B. Waarderingsregels..........................................................................................................................8
C. Detail boekhouden.........................................................................................................................9
200 : kosten van oprichting en kapitaalverhoging..........................................................................9
201 kosten bij uitgifte van leningen................................................................................................9
202 :..............................................................................................................................................10
204 : Herstructureringskosten......................................................................................................10
D. Oprichtingskosten bij verenigingen en stichtingen.......................................................................12
Hoofdstuk 10 – Immateriële vaste activa.............................................................................................13
A. Boekhoudrecht.............................................................................................................................13
B. Algemene waardering..................................................................................................................13
C. Boekhouding in detail...................................................................................................................14
210/211........................................................................................................................................14
212 : Goodwill...............................................................................................................................16
213 : Vooruitbetalingen................................................................................................................16
Hoofdstuk 11 – Materiële vaste activa.................................................................................................18
A. Boekhoudrecht.............................................................................................................................18
Einde rekeningnummer................................................................................................................18
B. Algemene waardering..................................................................................................................18
C. Terreinen en gebouwen (art. 95 KB).............................................................................................22
D. Installaties, machines en uitrusting..............................................................................................26
E. Meubilair en rollend materieel.....................................................................................................26
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, F. Leasing en soortgelijke rechten....................................................................................................27
G. Sale and lease back......................................................................................................................27
Hoofdstuk 12 – Financiële vaste activa.................................................................................................28
Schema waarborgen (p. 283)........................................................................................................28
Voorbeeld : BU 2m huurwaarborg ontvangen en het 1 ste huurbedrag van 750 euro incasseer
(ontvangst)...................................................................................................................................28
BU betaling...................................................................................................................................28
Boeking handelsgoed + duurzame verpakking AANKOOPFACTUUR.............................................29
Boeking handelsgoed + duurzame verpakking VERKOOPFACTUUR..............................................29
Hoofdstuk 13 – Vorderingen op meer dan 1 jaar: Kredietgever...........................................................30
Inhoud + boekhoudwet....................................................................................................................30
Waardering.......................................................................................................................................30
1. Afsluiten lening overeenkomst.................................................................................................30
2. Opbrengsten met betrekking tot lening obv 67§1....................................................................31
3. Kapitaalaflossing obv art 67 §1.................................................................................................31
4. 31/12........................................................................................................................................31
5. Regularisatie aflossing N + 1.....................................................................................................31
Detail boekhouding / aflossingsmethode.........................................................................................31
Hoofdstuk 14 – Voorraden en bestellingen in uitvoering.....................................................................32
De inhoud.........................................................................................................................................32
Voorraden.....................................................................................................................................32
Bestellingen in uitvoering.............................................................................................................32
Algemene waardering......................................................................................................................33
Waarderingsregels............................................................................................................................33
Wat doen op 31/12?.....................................................................................................................33
Detail topics......................................................................................................................................34
Bestelling in uitvoering (37) (canvas p603-609)............................................................................34
6. Verpakking (canvas p609-610)..................................................................................................37
7. Commissiehandel (canvas p613-617).......................................................................................38
9 Commissiehandel (vervangt p613 cursus).....................................................................................39
9.1 Begrippen btw-stelsel.............................................................................................................39
9.2 Boekhoudkundige verwerking................................................................................................39
9.2.1 Boekingen bij de aankoopcommissionair............................................................................39
9.2.2 Boekingen bij de committent van een aankoopcommissionair...........................................40
9.2.3 Boekingen bij de verkoopcommissionair.............................................................................40
9.2.4 Boekingen bij de committent van de verkoopcommissionair..............................................41
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, 9.2.5 De makelaar.........................................................................................................................41
Hoofdstuk 15 : Vorderingen op ten hoogste één jaar...........................................................................43
Inhoud..............................................................................................................................................43
Algemene waardering......................................................................................................................43
Detail per rekening...........................................................................................................................43
Rekening 400 : handelsdebiteuren (VF => UCN/BU/KD)...............................................................43
Rek. 40100 TIW = te innen wissels................................................................................................43
Rekening 404 (te ontvangen)/444 (op te stellen documenten)....................................................46
Rekening 406: betaald voorschot (AF)..........................................................................................46
Rekening 407: dubieuze debiteuren.............................................................................................46
a) Stel we ontvangen nog 363 euro..............................................................................................47
b) Stel we ontvangen niets...........................................................................................................47
c) Stel we ontvangen nog 847 euro..............................................................................................48
d) Stel we ontvangen alles............................................................................................................49
Schematisch overzicht van hierbovenvermelde 4 puntjes:...........................................................50
Rekening 414....................................................................................................................................51
Rekening 416....................................................................................................................................51
Rekening 417....................................................................................................................................51
Rekening 419....................................................................................................................................51
Rekening 418....................................................................................................................................51
Hoofdstuk 16 : Geldbeleggingen..........................................................................................................52
Inhoud en boekhoudwet..................................................................................................................52
p. 652................................................................................................................................................52
Algemene waardering p. 653 ev.......................................................................................................52
Detail boekhouden...........................................................................................................................53
Rekening 51: aandelen.................................................................................................................53
Rekening 52: vastrentende effecten.............................................................................................55
Rekening 53: termijndeposito’s....................................................................................................57
Hoofdstuk 17 : Liquide middelen..........................................................................................................58
Inhoud IX..........................................................................................................................................58
Nominale waarde.............................................................................................................................58
Detail bh...........................................................................................................................................58
Te ontvangen dividenden.............................................................................................................58
Te ontvangen coupon rente.........................................................................................................58
Terugbetaling vervallen effecten..................................................................................................58
Hoofdstuk 18 : Overlopende rekeningen van het actief en van het passief.........................................61
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, DEEL 3 : DE RESULTATENREKENING EN DE RESULTAATVERWERKING..................................................62
Hoofdstuk 19 : De resultatenrekening en de resultaatverwerking binnen ondernemingen.................62
Testje 1.............................................................................................................................................63
Testje 2.............................................................................................................................................63
Testje 3.............................................................................................................................................64
Vraag 1: inzicht en boekhoudwet.................................................................................................64
Testje 1.................................................................................................................................................68
Testje 2.................................................................................................................................................68
Testje 3.................................................................................................................................................69
Testje 4.................................................................................................................................................69
Proefexamen deel 2b...........................................................................................................................70
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