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samenvatting bedrijfseconomie havo 4 hoofdstuk 3
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samenvatting bedrijfseconomie havo 4 hoofdstuk 3 bedrijfseconomie in balans
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Hoofdstuk 3 Bedrijfseconomie3.1 beginbalans
Balans
o Overzicht van de bezittingen en het vermogen van een
onderneming
- Links Debet: bezittingen (kapitaalgoederen/activa)
- rechts Credit: vermogen (passiva)
vaste activa
o gebouwen, machines, auto’s -> langer dan 1 jaar
vlottende activa
o voorraden, debiteuren -> korter dan 1 jaar
liquide middelen
o betaalmiddelen
eigen vermogen
o brengt eigenaar zelf in
vreemd vermogen
- moet worden terugbetaald/afgelost
- rente betalen
o lang vreemd vermogen
- langer dan 1 jaar: hypothecaire lening
o kort vreemd vermogen
- korter dan 1 jaar: crediteuren
tijdelijk vermogen
o tijdsduur kan uiteenlopen van dagen tot jaren
kredietplafond
o het bedrag wat een onderneming in het rood mag staan
Debet balans per ….
Credit
Vaste activa Eigen vermogen
Vlottende activa Vreemd lang vermogen
Liquide middelen Vreemd kort vermogen
Debet kant
o hoe is het vermogen geïnvesteerd
Credit kant
o waar het vermogen vandaan komt
3.2 veranderingen balansposten
Nettowinst = toename in eigen vermogen
Opbrengsten verminderen met kosten
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