Summary
Samenvatting Cost en Management Accounting week 6
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Notities Cost Accounting Week 2 Gegeven door Lizette Meeuwissen aan de PXL Hogeschool Derde jaar Accountancy -Fiscaliteit Inclusief 2 toepassingen
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Cost en management accounting week 6Afdeling 5: De zelfstandige of autonome analytische
exploitatieboekhouding
Hoofdstuk 1: Situering en algemene werkwijze
8&9-rekeningen gebruiken om intracomptabel tot AER te bekomen
Ingegrepen doen die we in de normale boekhouding niet doen
- PI
- Verdelen KVS
- Kostensoorten HKP/KP/KD
heel ander soort v boekhouden
GOED KENNEN!!
80 HKP
81/87 KP (mag je zelf bepalen)
88 VKK
89 KD
90 BV
Spiegelrekeningen = om geg over te nemen uit de algemene boekhouding
91 kostensoorten (bv telefoonkosten)
92 opbrengsten
93 PI
94 opname id vervaardigingsprijs (IC-rek)
98 aansluitingsafwijkingen = verschil tss wat opgenomen en wat er moest
opgenomen worden
99 AER
Hoofdstuk 2: Deelschema’s per kostprijsfactor in de analytische
exploitatieboekhouding
A. Grond- en hulpstoffen
93 PI GS
90 @SR BV GS
Wegboeken van de BV
93 PI GS
91 @SR aankopen GS
0 Aankopen v GS
89 KD
94 @ IC rek
0
IC rek
94 @PI GS
0 verbruik
93
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