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samenvatting elementair balanslezen
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samenvatting elementair balanslezen hoofdstuk 1 t/m 8
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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
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