Summary
samenvatting elementair balanslezen
- Course
- Institution
- Book
samenvatting elementair balanslezen hoofdstuk 1 t/m 8
[Show more]
Connected book
Book Title:
Author(s):
- Edition:
- ISBN:
- Edition:
Seller
Follow
lisaoosting9
Content preview
Samenvatting Elementair balanslezen, Inhoud
.......................................................................................................................................................................................... 1
1 Begripsomschrijving ....................................................................................................................................................... 4
1.1 Drie definities van de balans ................................................................................................................................... 4
1.2 Regelgeving ............................................................................................................................................................. 4
2 De actiefkant van de balans (De activa) ......................................................................................................................... 5
2.1 Materiële vaste activa ............................................................................................................................................. 5
2.2 Immateriële vaste activa ......................................................................................................................................... 5
2.3 Financiële vaste activa ............................................................................................................................................ 6
2.4 Vlottende activa: voorraden ................................................................................................................................... 6
2.5 Vlottende activa: vorderingen ................................................................................................................................ 6
2.6 Vlottende activa: effecten ...................................................................................................................................... 6
2.7 Vlottende activa: liquide middelen ......................................................................................................................... 6
3 De passiefkant van de balans (De passiva) .................................................................................................................... 7
3.1 Schulden op korte termijn ...................................................................................................................................... 7
3.2 Schulden op lange termijn ...................................................................................................................................... 7
Obligatieleningen ...................................................................................................................................................... 7
Onderhandse leningen .............................................................................................................................................. 7
(Middel)lange termijnkredieten bij de bank ............................................................................................................. 7
3.3 Voorzieningen ......................................................................................................................................................... 7
3.4 Geplaatst kapitaal ................................................................................................................................................... 8
Drie kanttekeningen.................................................................................................................................................. 8
3.5 Agio ......................................................................................................................................................................... 8
3.6 Herwaarderingsreserve........................................................................................................................................... 8
3.7 Wettelijke reserves ................................................................................................................................................. 8
3.8 Statutaire reserves .................................................................................................................................................. 8
3.9 Vrije of overige reserves ......................................................................................................................................... 8
3.10 Niet verdeelde winst ............................................................................................................................................. 8
3.11 Financiering van de onderneming ........................................................................................................................ 8
Financiering in vreemd vermogen ............................................................................................................................ 9
Eigen vermogen ........................................................................................................................................................ 9
4 Winstbepaling .............................................................................................................................................................. 10
4.1 Winstbepaling door vermogensvergelijking ......................................................................................................... 10
4.2 Winstbepaling door middel van een winst-en-verliesrekening ............................................................................ 10
De posten aan de kostzijde ..................................................................................................................................... 10
De posten aan de opbrengstzijde ........................................................................................................................... 10
4.3 Toerekening van kosten en opbrengsten ............................................................................................................. 10
4.4 Het verband tussen de balans en de resultatenrekening ..................................................................................... 10
4.5 Kasstroomoverzicht .............................................................................................................................................. 10
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 lisaoosting9. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $4.82. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
53340 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now