Summary
Samenvatting Hoorcollege 1 Financieel
- Course
- Institution
Hoorcollege 1 Financieel BOK FKF
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By: jgtacoma_1 • 7 year ago
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Content preview
Hoorcollege 1 financieelManagement Financieel
accounting accounting
Gebruikers Intern Extern
Systeemkeuze Vrij Gebonden
Tijd Verleden en toekomst Verleden
Orientatie Gegevens en mensen Gegevens
Frequentie Regelmatig en ad hoc Regelmatig
Detail hoog Laag
Benadering Multidisciplinair Beperkt
Wat nodig bij beginnen bedrijf:
- Pand
- Inventaris
- Voorraad
- Liquide middelen
--------------------------------------- +
Investeringsbegroting
Vaste activa: middelen die je aanschaft en meer dan een jaar meegaan
- Pand
- Inventaris
Vlottende activa: middelen die je aanschaft en minder dan een jaar
meegaan
- Liquide middelen
- Voorraad
Eigenvermogen: eigen geld
Vreemd vermogen: lening
- Kan voor lange termijn (langer dan een jaar)
- Kan voor korte termijn (korter dan een jaar)
Vreemd vermogen + eigen vermogen = financieringsbegroting
- Moet aan elkaar gelijk zijn (in balans zijn)
Openingsbalans: financieringsbegroting + investeringsbegroting
Crediteur: iemand die iets voorschiet
- Kan in geld of in goederen
Debiteur: mensen waarvan jij nog geld nog krijgt
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