Summary
Samenvatting Overzicht stof bedrijfseconomie balans, resultatenrekening en liquiditeitsrekening
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Overzicht stof bedrijfseconomie balans, resultatenrekening en liquiditeitsrekening
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BedrijfseconomieBalans
Debet (bezittingen) (manier van betalen) Credit
VA EV
- Gebouw VV
- Inventaris - Vreemd Vermogen Lang
- machines - Vreemd Vermogen Kort
VLA (Courant krediet)
- voorraad
LM
- Kas
- Bank
Investeringsbegroting Financieringsbegroting
Gelijk
Vaste Activa gaat meerdere keren mee
Vlottende Activa gaat 1 keer mee
Resultaten rekening
Omzet
IWO
Brutowinst
Kosten
Aflossingen
EBIT
Rente
Nettowinst/verlies voor belasting
Toevoegen aan het Eigen vermogen of uitkeren aan aandeelhouders (dividend)
Niet op resultatenrekening:
- Investeringen
- Aantrekken en aflossen van leningen Dit zijn wel ontvangsten en uitgaven
- Storten en onttrekkingen door eigenaren > Liquiditeitsbegroting
- Dividend (winstuitkering)
Liquiditeitsbegroting
Beginsaldo liquide middelen
+ ontvangsten
- uitgaven
Eindsaldo liquide middelen
Resultatenrekening Opbrengsten en Kosten (periode gebonden)
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