Summary
Samenvatting vennootschapsboekhouden
- Course
- Institution
Samenvatting vennootschapsboekhouden
[Show more]
Seller
Follow
lyho
Content preview
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
1
, 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
2
, 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
3
, 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
4
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller lyho. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $6.97. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
52928 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now