Summary
Samenvatting Hoorcollege 2 Financieel
- Course
- Institution
Hoorcollege 2 Financieel bok FKF
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Seller
Followlotterolink
Reviews received
Content preview
Hoorcollege 2 financieelExploitatie rekening: aan het eind van het jaar
- Dat wat er is gebeurd qua kosten en opbrengsten
Exploitatie begroting: aan het begin van het jaar
- Dat was je verwacht qua kosten en opbrengsten
Begroting: altijd vooraf opgesteld
Rekening: zoals het echt is.
Meer winst is meer belasting betalen.
- Afschrijvingen worden verhoogd om de winst te verlagen zodat er
minder belasting hoeft te worden betaald.
Rente komt terug in exploitatierekening
Kosten:
- Afschrijvingen
- Rente
- Rest kosten
Benzine
Verzekeringen
- Inkoopkosten
- Loonkosten
Investeringsbegroting:
- Vaste activa
- Vlottende activa
- Liquide middelen
Financieringsbegroting:
- Eigen vermogen
- Vreemd vermogen kort
- Vreemd vermogen lang
Investeringsbegroting + financieringsbegroting = openingsbalans
Exploitatiebegroting: opbrengsten en kosten
Liquiditeitsbegroting: opbrengsten en uitgaven
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