Summary
Samenvatting Topic 16: Resultaat bepaling en - verwerking (semester 1: 22/23)
- Course
- Institution
- Book
Alles van topic 16 wordt hier besproken: Theorie en voorbeelden (oefeningen)
[Show more]
Connected book
Book Title:
Author(s):
- Edition:
- ISBN:
- Edition:
Seller
Follow
Thibaultvh04
Reviews received
Content preview
Topic 16: Resultaat bepaling en – verwerking3 stappen
1) Bepalen te bestemmen resultaat en opnemen van overgedragen resultaat in de
resultaatbestemming
2) Afsluiten van individuele kosten/opbrengstenrek. En openen van rek van resultaatverwerking
3) Rekeningen resultaatbestemming afsluiten t.o.v. balansrek
Stap 1
- Resultaat van dit BJ na belasten ≠ te bestemmen resultaat
➢ Resultaat dit BJ + overgedragen resultaat vorig BJ
➢ Overgedragen R moet in resultaatverwerking
opgenomen worden -> nog geen defintieve
bestemming
Stap 2
- 130: wettelijke reservers (-> alleen voor kapitaalvennoten (NV))
o Strikte richtlijnen van de overheid
- Kan de onderneming niet zelf kiezen of hij deze gebruikt of niet
- Is aanvullen van wettelijke reserves verplicht ?
o Ja, zolang WR < 10% van het geplaatst kapitaal
-> 5% van de winst van het BJ
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 Thibaultvh04. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $3.26. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
62890 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now