Karel de Grote Hogeschool
academiejaar
behaald resultaat: 10/20 eerste zit
uitgebreide samenvatting van alle theorie die tijdens de lessen van boekhoudrecht zijn uitgelegd. Samenvatting met paginanummering, inhoudstafel, theorie en voorbeelden. In totaal zijn er 66 pagina's.
Inhoud
Hoofdstuk 1: Inleiding............................................................................................................................6
Hoofdstuk 2: Boekhoudplicht.................................................................................................................8
1. Op basis van het gemeen boekhoudrecht......................................................................................8
1.1 Het algemene ondernemingsbegrip.........................................................................................8
1.2 Het boekhoudkundige ondernemingsbegrip............................................................................8
Hoofdstuk 3: Boekhouding volgens het gemeen recht.........................................................................10
1. Passende boekhouding.................................................................................................................10
2. Dubbele boekhouding..................................................................................................................10
3. Vereenvoudigde boekhouding......................................................................................................10
3.1 Ondernemingen andere dan verenigingen zonder winstoogmerk en stichtingen..................10
3.2 Verenigingen zonder winstoogmerk en stichtingen................................................................11
4. Boekjaar........................................................................................................................................11
Hoofdstuk 4: De jaarrekening volgens het gemeen recht.....................................................................12
1. Balans, resultatenrekening en toelichting....................................................................................12
2. Soorten vennootschappen volgens grootte..................................................................................12
2.1 Kleine vennootschappen........................................................................................................12
2.2 Microvennootschappen..........................................................................................................13
2.3 Grote vennootschappen.........................................................................................................14
3. Schema’s van de jaarrekening......................................................................................................14
3.1 Volledig schema......................................................................................................................14
3.2 Verkort schema.......................................................................................................................15
3.3 Microschema..........................................................................................................................15
Hoofdstuk 5: Openbaarmakingsverplichtingen volgens het gemeen boekhoudrecht..........................16
1. Neerlegging bij de Nationale Bank van België...............................................................................16
1.1 Vennootschappen met rechtspersoonlijkheid........................................................................16
1.2 VZW’s, IVZW’s en stichtingen.................................................................................................16
1.3 Ondernemingen die niet onderworpen zijn aan het WVV......................................................16
2. Termijn.........................................................................................................................................16
2.1 Belgische rechtspersonen.......................................................................................................16
2.2 Buitenlandse rechtspersonen.................................................................................................17
3. Sancties bij niet-naleving neerlegginsplicht..................................................................................17
3.1 Administratieve sanctie..........................................................................................................17
3.2 Burgerlijke sanctie..................................................................................................................17
3.3 Ambtshalve doorhaling...........................................................................................................17
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Samenvatting Boekhoudrecht
, 3.4 Gerechtelijke ontbinding........................................................................................................17
Hoofdstuk 5bis: De commissaris...........................................................................................................18
1. Toepassingsgebied........................................................................................................................18
2. Opdracht.......................................................................................................................................18
3. Benoeming en duur......................................................................................................................18
4. Bevoegdheden en verplichtingen.................................................................................................18
5. Verslaggeving................................................................................................................................19
Hoofdstuk 6: Boekhoudtechniek..........................................................................................................20
1. Chronologie..................................................................................................................................20
2. Redenering vanuit de balans........................................................................................................20
2.1 Omschrijving van het begrip ‘balans’......................................................................................20
2.2 Voorbeeld...............................................................................................................................21
3. Boeking op rekening.....................................................................................................................23
3.1 Ratio Legis...............................................................................................................................23
3.2 Boekingswijze.........................................................................................................................23
3.3 Voorbeeld...............................................................................................................................23
4. Journaalposten.............................................................................................................................24
4.1 Vorm van de journaalpost......................................................................................................24
5. Resultatenrekening.......................................................................................................................24
5.1 Voorbeeld...............................................................................................................................25
Link tussen balans & resultatenrekening..........................................................................................26
6. BTW..............................................................................................................................................26
7. Aan-en verkoopfacturen...............................................................................................................27
8. Creditnota’s..................................................................................................................................28
9. Aftrekbaarheid van BTW...............................................................................................................28
Hoofdstuk 7: Beginselen van het boekhoudrecht.................................................................................30
1. Getrouw beeld..............................................................................................................................30
2. Volledigheid..................................................................................................................................30
3. Materialiteit..................................................................................................................................30
4. Compensatieverbod.....................................................................................................................30
5. Objectiviteit..................................................................................................................................30
6. Continuïteitsbeginsel....................................................................................................................31
7. Consistentiebeginsel.....................................................................................................................31
8. Individuele waardering.................................................................................................................31
9. Voorzichtigheidsbeginsel..............................................................................................................31
10. Overeenstemmingsprincipe........................................................................................................31
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Samenvatting Boekhoudrecht
,Hoofdstuk 8: Activa van de balans........................................................................................................33
1. Oprichtingskosten (rubriek 1).......................................................................................................33
1.1 Omschrijving...........................................................................................................................33
1.2 Geen activering.......................................................................................................................33
1.3 Activering................................................................................................................................33
1.4 Afschrijvingen.........................................................................................................................33
1.5 Beperking uitkeringen aan aandeelhouders en tantièmes.....................................................34
2. Immateriële vaste activa (rubriek 2).............................................................................................34
2.1 Omschrijving...........................................................................................................................34
2.2 Waardering.............................................................................................................................35
2.3 Boeking...................................................................................................................................35
2.4 Afschrijvingen of waardeverminderingen...............................................................................35
2.5 Verkoop van immaterieel vast actief......................................................................................36
3. Materiële vaste activa (rubriek 3).................................................................................................36
3.1 Omschrijving...........................................................................................................................36
3.2 Waardering.............................................................................................................................36
3.3 Afschrijvingen.........................................................................................................................37
3.4 Waardeverminderingen..........................................................................................................38
3.5 Boekingen...............................................................................................................................38
3.6 Verkoop van een materieel vast actief...................................................................................38
4. Financiële vaste activa (rubriek 4)................................................................................................38
4.1 Omschrijving...........................................................................................................................38
4.2 Waardering.............................................................................................................................39
4.3 Waardeverminderingen..........................................................................................................39
4.4 Vervreemding.........................................................................................................................39
5. Vorderingen op meer dan een jaar (rubriek 5).............................................................................40
5.1 Omschrijving...........................................................................................................................40
5.2 Waardering.............................................................................................................................40
5.3 Dubieuze debiteuren..............................................................................................................40
5.4 Waardeverminderingen..........................................................................................................40
5.5 Realisatie van een minderwaarde...........................................................................................40
6. Voorraden en bestellingen in uitvoering (rubriek 6).....................................................................40
6.1 Omschrijving...........................................................................................................................40
6.2 Voorraden...............................................................................................................................40
7. Vorderingen op ten hoogste een jaar (rubriek 7).........................................................................44
7.1 Omschrijving...........................................................................................................................44
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Samenvatting Boekhoudrecht
, 7.2 Waardering.............................................................................................................................44
7.3 Dubieuze debiteuren..............................................................................................................44
7.4 Waardeverminderingen..........................................................................................................44
7.5 Realisatie van een minderwaarde...........................................................................................45
7.6 Geïntegreerd voorbeeld.........................................................................................................45
8. Geldbeleggingen (rubriek 8).........................................................................................................45
8.1 Omschrijving...........................................................................................................................45
8.2 Waardering.............................................................................................................................45
9. Liquide middelen (rubriek 9).........................................................................................................45
9.1 Omschrijving...........................................................................................................................45
9.2 Waardering.............................................................................................................................46
10. Overlopende rekeningen (rubriek 10)........................................................................................46
10.1 Omschrijving.........................................................................................................................46
10.2 Over te dragen kosten..........................................................................................................46
10.3 Verkregen opbrengsten........................................................................................................46
Hoofdstuk 9: Passiva van de balans......................................................................................................47
1. Overlopende rekeningen (rubriek 10)..........................................................................................47
1.1 Omschrijving...........................................................................................................................47
1.2 Toe te rekenen kosten............................................................................................................47
1.3 Over te dragen opbrengsten...................................................................................................47
2. Schulden op meer dan een jaar (rubriek 8)..................................................................................47
2.1 Omschrijving...........................................................................................................................47
2.2 Waardering.............................................................................................................................49
3. Schulden op ten hoogste een jaar (rubriek 9)...............................................................................49
3.1 Omschrijving...........................................................................................................................49
3.2 Schulden op meer dan een jaar die binnen het jaar vervallen................................................49
3.3 Financiële schulden.................................................................................................................49
3.4 Handelsschulden.....................................................................................................................50
3.5 Schulden mbt belastingen, bezoldigingen en sociale lasten...................................................50
3.6 Overige schulden....................................................................................................................53
4. Inbreng (rubriek 1)........................................................................................................................53
4.1 Omschrijving...........................................................................................................................53
4.2 Kapitaalvennootschappen......................................................................................................53
4.3 Kapitaalloze vennootschappen...............................................................................................54
4.4 Natuurlijke personen..............................................................................................................54
5. Reserves (rubriek 3)......................................................................................................................54
4
Samenvatting Boekhoudrecht
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