Summary
Accountancy samenvatting hoofdstuk 3
- Course
- Institution
Accountancy samenvatting hoofdstuk 3
[Show more]
Seller
Follow
marsepein
Reviews received
Content preview
1Hoofdstuk 3: Elementaire commerciële en financiële transacties ........................................................4
1. De commerciële verrichtingen.....................................................................................................4
1.1. Het rekeningenstelsel ivm aan -en verkopen ........................................................................4
1.1.1. Aan -en verkoopfactuur .................................................................................................4
1.1.2. De drie aankoopgroepen ...............................................................................................4
1.1.3. De twee verkoopgroepen ..............................................................................................4
1.1.4. Subrekeningen...............................................................................................................4
1.2. Aan -en verkopen met btw ...................................................................................................5
1.2.1. Wat is btw?....................................................................................................................5
1.2.2. Wanneer is een handeling aan btw onderworpen? ........................................................5
1.2.3. De boekhoudkundige verwerking van de btw ................................................................5
1.2.4. De periodieke btw-afrekening........................................................................................6
A) Wat is het? ......................................................................................................................6
B) Adhv 411 en 451..............................................................................................................6
C) Adhv een rekening courant ..............................................................................................6
D) Wat bij kwartaalaangifte? ...............................................................................................6
1.3. Enkele complicaties van aan -en verkoopverrichtingen .........................................................7
1.3.1. Aankoopkosten..............................................................................................................7
A) Wat? ...............................................................................................................................7
B) Hoe boeken? ...................................................................................................................7
C) Opmerkingen...................................................................................................................7
1.3.2. Handelskorting/Commerciële korting ............................................................................8
A) Wat? ...............................................................................................................................8
B) Hoe boeken? ...................................................................................................................8
C) Opmerkingen...................................................................................................................8
1.3.3. Financiële korting ..........................................................................................................9
A) Wat? ...............................................................................................................................9
B) Hoe boeken? ...................................................................................................................9
C) Opmerkingen...................................................................................................................9
1.4. Retourzendingen ................................................................................................................ 10
1.4.1. Wat?............................................................................................................................ 10
1.4.2. Hoe boeken? ............................................................................................................... 10
1.4.3. Opmerkingen ............................................................................................................... 10
1.5. Vooruitbetalingen .............................................................................................................. 11
1.5.1. Wat? ........................................................................................................................ 11
1.5.2. Hoe boeken?............................................................................................................ 11
, 2
2. De financiële verrichtingen ........................................................................................................ 12
2.1. Waarom? ........................................................................................................................... 12
2.2. Soorten financiële verrichtingen ......................................................................................... 12
2.2.1. De rechtstreekse betaling ............................................................................................ 12
A) Wat is het? .................................................................................................................... 12
B) Hoe boeken? ................................................................................................................. 12
C) Opmerkingen................................................................................................................. 12
2.2.2. De betaling via overschrijving ...................................................................................... 13
A) Wat is het? .................................................................................................................... 13
B) Hoe boeken? ................................................................................................................. 13
2.2.3. De betaling via cheque ................................................................................................. 14
A) Wat is het? .................................................................................................................... 14
B) Hoe boeken? ................................................................................................................. 14
C) Opmerkingen................................................................................................................. 14
2.2.4. De betaling via betaal -en kredietkaarten..................................................................... 15
A) Wat is het? .................................................................................................................... 15
B) Hoe boeken? ................................................................................................................. 15
3. Btw-noties................................................................................................................................. 16
3.1. De belastbare btw-handelingen .......................................................................................... 16
3.1.1. De drie categorieën van belastbare btw-handelingen .................................................. 16
3.1.2. Vrijgesteld van btw ...................................................................................................... 16
3.2. De btw-tarieven (in België) ................................................................................................. 16
3.2.1. Wat?............................................................................................................................ 16
3.2.2. Hoe bepalen? .............................................................................................................. 16
3.2.3. Tabel A ........................................................................................................................ 16
3.2.4. Tabel B ........................................................................................................................ 17
3.2.5. Nultarief ...................................................................................................................... 17
3.3. De btw-belastingplichtige ................................................................................................... 17
3.3.1. Wie? ............................................................................................................................ 17
3.3.2. Verplichtingen ............................................................................................................. 17
3.3.3. Soorten........................................................................................................................ 18
A) De btw-belastingplichtige met recht op aftrek ............................................................... 18
B) De gemengde btw-belastingplichtige ............................................................................. 19
C) De gedeeltelijke btw-belastingplichtige ......................................................................... 19
D) De btw-belastingplichtige zonder recht op aftrek .......................................................... 19
E) Andere soorten btw-belastingplichtigen ........................................................................ 19
, 3
3.3.4. Niet btw-belastingplichtige rechtspersonen ................................................................. 19
A) Wie?.............................................................................................................................. 19
B) Taken ............................................................................................................................ 19
C) Met uitzondering ........................................................................................................... 20
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller marsepein. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $3.78. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
67096 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now