Class notes
Aantekeningen VVP, FIFO en LIFO
- Course
- Institution
- Book
Aantekeningen hoofdstuk 16 boekhouden geboekstaafd deel 1, VVP LIFO en FIFO
[Show more]
Connected book
Book Title:
Author(s):
- Edition:
- ISBN:
- Edition:
Seller
Follow
amberleunissen
Content preview
3 Voorraadwaarderingssystemen: Fifo -> first in, first out
Lifo -> Last in, first out
Vvp -> vaste verrekenprijs
Wat als inkoopprijs niet stabiel is? -> hoe noteer je deze op de voorraad?
-> benzine
2 voorraadsystemen hiervoor:
Fifo -> Product wat je als eerste hebt ingekocht, wordt boekhoudig gezien als eerste
verkocht.
Lifo -> Product wat je als laatste hebt ingekocht, wordt boekhoudig gezien als eerste
verkocht.
FIFO
Datum Boek nr. Mutatie Euro Aantal Waarde
totaal
4/3 i-0031 + (P1) (Voorraad neemt toe) 5,- 150 750,-
6/3 i-0032 + (P2) 6,- 300 1800,-
8/3 V-OO31 375 11,50 375 4312,50
150 (P1) x 5,- = 750,-
225 (P2) x 6,- = 1350,-
tot = 2100,- IWO
Overgehouden 75 (P2) stuks met
waarde 6,-
10/3 V-0032 50 12,- 50 600,-
50 (P2) X 6,- = 300,- IWO
Overgehouden 25 (P2) stuks met
waarde 6,-
15/3 I-0033 + (P3) 4,50 220 990,-
18/3 V-0033 125 11,- 125 1375,-
25 (P2) X 6,- = 150,-
100 (P3) x 4,50 = 450,-
Totaal = 600,- IWO
Overgehouden 120 (P3) stuks van
4,50
Journaalposten Verkoop
8/3 130 Debiteuren 4312,50
A 840 Opbrengst 4312,50
+
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 amberleunissen. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $3.23. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
56326 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now