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Summary Accounting chronicled H1, 2, 3, 4, 5, 6, 7, 8, 9 and 10 $3.21   Add to cart
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Summary Accounting chronicled H1, 2, 3, 4, 5, 6, 7, 8, 9 and 10
 1188 views  1 purchase
  • Course
  • Jaarrekening
  • Institution
  • Avans Hogeschool (Avans)
  • Book
  • Boekhouden geboekstaafd 1

A summary of the book-entry chronicled. As the most important thing you learn in the first 10 chapters of this book are summarized in these five pages. After the explanation comes immediately clear example that will explain immediately.

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Document information

  • No
  • H1, 2, 3, 4, 5, 6, 7, 8, 9 en 10
  • January 7, 2013
  • 5
  • 2011/2012
  • Summary

Subjects

  • marketing online boekhouden geboekstaafd economie accountancy bedrijfseconomie jaarrekeningen maken balansen opstellen hbo studie hogeschool avans breda den bosch uitgever noordhoff uitgevers

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Written for

  • Avans Hogeschool (Avans)
  • Accountancy
  • Jaarrekening
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Ashley199555

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Samenvatting JRR BGB P1 Blok1

EV word meer door brutowinsten en minder door kosten.

De nettowinst kun je op 2 manieren berekenen: EV eind - EV begin. Of brutowinst – kosten.

8..Opbrengst verkopen crediteer je want EV+

8..Inkoopprijs v/d verkopen debiteer je want het zijn kosten dus EV-

V.B. verkocht op rekening, inkoopprijs=5.000 verkocht voor 7.000

Debiteuren Opbrengst verkopen

7.000 7.000

Inkoopprijs v/d verkopen Voorraden

5.000 5.000



Bij de proefbalans tel je alle debet (en credit) bedragen van de rekeningen bij elkaar op, dit doe je bij
alle posten.

Bij de saldibalans schrijf je van alle posten het verschil op, dus nu debet OF credit.

Bij de winst en verliesrekening doe je de hulprekeningen van het eigen vermogen alleen, en reken je
de nettowinst uit (brutowinst – kosten)

Bij de balans schrijf je de balansposten van de saldibalans over, maar bij eigen vermogen hoort de
nettowinst bij opgeteld plus de privéstortingen/onttrekkingen.

Openen, verwerken, afsluiten en heropenen. V.b. voorraad:

1/1 Balans 60.000 17/1 K-200901 5.000

12/1 I-200901 33.000 21/1 V-200901 35.500

31/1 Naar balans 52.500

totaal 93.000 totaal 93.000

1/2 Balans 52.500



Openen, verwerken en afsluiten. V.b. inkoopprijs verkopen (hulprekening EV):

17/1 K-200901 5.000 31/1 Naar W&V-rekening 40.500

21/1 V-200901 35.500
JRR BGB




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