Summary
Samenvatting Topic 14 a,b: Overlopende rekeningen (Semester 1: 22/23)
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Alles van topic 14 a,b wordt hier besproken: Theorie en voorbeelden (oefeningen)
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Topic 14a: Introductie overlopende rekeningenWaarom overlopende rekeningen
Voorbeeld: De huur voor een gebouw (€50 000) wordt voorruitbetaald voor komende jaar (i.e. 2020)
- Onderneming 1 heeft zijn huur al moeten betalen en Onderneming 2 nog niet
Doelstelling
- Kosten en opbrengsten toerekenen aan het juiste BJ, ongeacht het tijdstip van betaling of
ontvangst
, Topic 14b: boekhoudkundige verwerking (niet-continu)
1) Toe te rekenen kosten
Voorbeeld:
- 1/07/2009
o Lening € 500 000 van moeder- aan dochteronderneming (verbonden onderneming)
o Interestvoet: 10% en looptijd 5 jaar
o Interest en kapitaal achteraf betaalbaar, eerste keer op 1/07/2010
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