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De proef & saldibalans

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  • Course
  • Boekhouden 1
  • Institution
  • Artesis Plantijn Hogeschool Antwerpen (Artesis)

Proefbalans: Hierin wordt voor alle rekeningen het totaal van alle debet boekingen en creditboekingen gemaakt. Deze 2 moeten gelijk zijn aan elkaar omdat het de optelling is van alle boekingen en elke individuele boeking een evenwicht D = C kent. Als deze dubbele gelijkheid wordt bevestigd, worden...

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Document information

  • July 7, 2022
  • 1
  • 2021/2022
  • Class notes
  • Drh
  • All classes

Subjects

  • proefbalans
  • saldibalans
  • proef en saldibalans

Written for

  • Artesis Plantijn Hogeschool Antwerpen (Artesis)
  • Accounting Administration
  • Boekhouden 1
All documents for this subject (8)

1  review

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By: nuriyeparlayci • 1 year ago

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Content preview

De proef & saldibalans
1. De proefbalans
Proefbalans: Hierin wordt voor alle rekeningen het totaal van alle debet boekingen en
creditboekingen gemaakt. Deze 2 moeten gelijk zijn aan elkaar omdat het de optelling is
van alle boekingen en elke individuele boeking een evenwicht D = C kent.
Als deze dubbele gelijkheid wordt bevestigd, worden de rekeningen gesaldeerd en wordt
de saldibalans opgemaakt.

2. De saldibalans
Als de proefbalans klopt, kunnen de saldi bepaald worden.
Totalen van de debetsaldi moeten gelijk zijn aan de totalen van de creditsaldi. Zo
kunnen we een evenwichtige eindbalans bekomen.

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