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Samenvatting financial accounting theorie (H1+6+31) $4.82
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Samenvatting financial accounting theorie (H1+6+31)

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Dit is een samenvatting van de te kennen theorie hoofdstukken voor financial accounting (TEW en HI) 1ste jaar bachelor

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  • November 16, 2021
  • 3
  • 2021/2022
  • Summary
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HOOFDSTUK 1: ACCOUNTANCY:
VOORWERP, METHODE EN DOELSTELLINGEN

Bouwstenen van het accountancyproces

GEGEVENS  accountancy (vertaling)  GEBRUIKERS

GEGEVENS

 Accounting informatie
o Bezittingen/schulden BALANS
o Kosten/opbrengsten RR
 Economische entiteiten (scheiding prive en patr
o Ondernemingen MET winstoogmerk
o Ondernemingen ZONDER winstoogmerk ziekenhuizen/vzw


GEBRUIKERS

 Interne gebruikers (personeel)
o Management voor financiële investering, productie en marketingbeslissingen
 Externe gebruikers
o Aandeelhouder, werknemer, overheid, kredietverstrekker (veilig te verlenen)

Accountancy

 Wat? = taal voor financiële verslaggeving
o Intern
o Extern
 Waarom? = nemen van geïnformeerde beslissingen om doelen te bereiken
 Onderscheid? = verschil verslaggeving tussen intern en extern
o Frequentie
 Extern: 1x jaar
 Intern: dagelijks
o Tijdshorizon
 Extern: info over verleden
 Intern: info verleden + heden + toekomst
o Aard van rapporten
 Extern: algemeen + weinig gedetailleerd
 Intern: specifiek + gedetailleerd (winstcijfer van alles)
o Aard van informatie
 Extern: enkel objectieve info (monetair uitdrukbaar)
 Intern: objectief + subjectief (klantentevredenheid/motivatie/…)
o Regulering
 Extern: verzekering correcte info
 Belgische wetgeving
 Europees accountingrichtlijn
 Internationale standaarden
 Intern: niet gereguleerd (keuze = vrij)

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