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In dit document staan verschillende formules uitgelegd en bepaalde schemas met uitleg. Ik hoop dat je er iets aan hebt ik heb vier jaar later nog steeds baat bij dit document.
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Wat is een balans: Een moment opnamen van je bezit en je schuld. Een balans is eenmoment opname.
Activa = bezit
Vaste activa (dit bezit je langer dan een jaar / productieproces) :
- Gebouw
- Inventaris
- Machines
- Auto’s
Vlottende activa:
- Voorraden
- Debiteuren (hiervan moet je nog geld ontvangen)
- Liquide middelen / bank / kas= het is al geld je hebt het al
Passiva:
Eigenvermogen:
- Eigenvermogen
- Angioreserve: de winst die jij haalt op je aandelen vanuit eigen vermogen
- Aandelen
- Winst
Lang vreemd vermogen (langer dan een jaar):
- Hypothecaire lening (pand,boot etc)
- Onderhandse lening (famililening)
Kort vreemd vermogen (korter dan een jaar):
- Crediteuren
- Rek. courant
Vermogensbehoefte: totale activa
Vermogensvoorziening: Totale passiva
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