Summary
Samenvatting Hoofdstuk : alles over de Mar
- Course
- Institution
Deze samenvatting bevat alle definities, schema's en het hele hoofdstuk beknopt samengevat.
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Financieel management: Hoofdstuk 428/09/2022
MAR: Minimum Algemeen Rekeningstelsel
- iedereen maakt hier gebruik van
- bestaat uit 10 groepen
- zeer kleine bedrijven moeten dit niet gebruiken (< 500 000 euro)
8 klassen
- 1 tot 5 -> balansrekeningen
- 6 en 7 -> resultatenrekening
- klasse 0 -> orderekeningen
Actief Rekening ‘Gebouwen’
- 2 Oprichtingskosten, vaste activa en vorderingen > 1 jaar = klasse
- 22 Terreinen en gebouwen = groep
- 221 Gebouwen = rekening
- Verdere opsplitsing in subrekeningen is mogelijk:
•2210 Gebouw Hasselt
•2211 Gebouw Maaseik
•2212 Gebouw Pelt
Belangrijk om te weten:
Rekening 604 ‘Aankopen HG’ mag uitgesplitst worden voor diverse soorten HG
-> niet verplicht
•6040 Aankopen HG – planten
•6041 Aankopen HG – vazen
•6042 Aankopen HG – kaarsen
Ook rekening 704 ‘Verkopen HG’ mag op gelijkaardige wijze uitgesplitst
worden è niet verplicht
Groep 42 en groep 17 dienen op dezelfde wijze uitgesplitst te worden è verplicht
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