Summary
Samenvatting Personeelskosten en uitgavenstroom (deel 3)
- Course
- Institution
Is een stukje van het boek boekhouden voor het beleid dat word gegeven in de opleiding leraar BASO. Dit is van het 1ste semester OF1.
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DEEL 3: DE PERSONEELSKOSTEN ENHUN UITGAVENSTROOM
ALGEMENE BEGRIPPEN
Personeelskosten → bedrijfskosten → 62 groep ‘Bezoldigingen, RSZ, andere personeelskosten’
45300: Ingehouden voorheffingen
Schuldenrekeningen:Kosten maaltijden, werkkleding,
verplaatsingskosten,
45400: RSZ
arbeidsongevallen
45500: Bezoldigingen
BOEKHOUDKUNDIGE VERWERKING
Brutoloon (€2200)
- werknemersbijdrage RSZ (€287,54) Let op!! Arbeider RSZ wordt berekend op loon *
108%
Belastbaar inkomen (€1912,46)
- bedrijfsvoorheffing (€300)
→ Werkgeversbijdrage RSZ : (€592,68)
Nettoloon (€1612,46)
Kosten Schulden
D 62020 Bezoldigingen C D 45400 RSZ C
2200,00 287,54
592,68
D 62100 Werkgeversbijdrage C D 45300 Bedrijfsvoorheffing C
592,68 300,00
D 45500 Bezoldigingen C
1612,46€
+ andere kosten in de vorm van een factuur (kleren wassen 200€ en maatlijden 600€)
D 62300 Ander kosten C D 41100 C D 44000 C
200,00 42,00 242,00
600,00 126,00 726,00
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