Dit is mijn samenvatting van Vennootschapsboekhouden. Deze samenvatting bevat alle geziene leerstof in semester 1 van het vak Vennootschapsboekhouden. Met deze samenvatting heb je voldoende informatie om te slagen voor dit vak naast het maken van de te kennen oefeningen. Ik volgde dit vak in mijn t...
HC 1 – HFDST 1: KIEZEN VOOR EEN VENNOOTSCHAP.......................................................................................4
1. WAT IS EEN VENNOOTSCHAP? ........................................................................................................................ 4
2. SOORTEN VENNOOTSCHAPPEN ....................................................................................................................... 6
3. KEUZE TUSSEN EENMANSZAAK EN VENNOOTSCHAP ...................................................................................... 8
4. FISCAAL VOORDEEL.......................................................................................................................................... 9
4. DE FISCALE WETGEVING ................................................................................................................................ 11
4.1 RAMING (kennisclip 1) ............................................................................................................................. 11
4.1.1 Grondslag .............................................................................................................................................. 11
4.1.2 Tarief van een vennootschap ............................................................................................................... 11
4.1.3 Belastingsvermeerdering ...................................................................................................................... 11
4.2 BOEKINGEN (kennisclip 2) ............................................................................................................................ 13
5. DE RESULTAATBESTEMMING......................................................................................................................... 16
5.1 liquidatiereserve (kennisclip 3) ................................................................................................................ 17
HC 2 – HFDST 2: DE OPRICHTING VAN EEN VENNOOTSCHAP ......................................................................... 18
1. WETTELIJKE ASPECTEN VAN DE OPRICHTING ................................................................................................ 18
2. FINANCIEEL PLAN ........................................................................................................................................... 20
2.1 Vermogensstroomtabel - methodes opstellen (kennisclip 1) .................................................................. 21
3. BOEKHOUDKUNDIGE ASPECTEN VAN DE OPRICHTING ................................................................................. 24
3.1 Oprichting NV – boekingen (kennisclip 2)................................................................................................ 24
3.2 Oprichting BV – boekingen (kennisclip 2) ................................................................................................ 25
3.3 Vervoegde stortingen (kennisclip 3) ........................................................................................................ 26
HC 3 – HFDST 3: WIJZIGING VAN DE INBRENG ............................................................................................... 27
1. KAPITAALSWIJZIGINGEN ................................................................................................................................ 27
1.1 Eigenlijke kapitaalsverhoging NV (kennisclip 1) ....................................................................................... 28
1.1.1 … Door UITGIFTE van NIEUWE AANDELEN (privé) ................................................................................ 28
1.1.2 … Door INCORPORATIE van schulden ................................................................................................... 31
1.1.3 … Door UITGIFTE van NIEUWE AANDELEN (openbaar) ........................................................................ 32
1.2 Oneigenlijke kapitaalsverhoging NV (kennisclip 2) .................................................................................. 33
1.2.1 … DOOR incorporatie RESERVES ........................................................................................................... 33
1.2.2 … Door incorporatie OVERGEDRAGEN WINST ...................................................................................... 33
1.2.3 BONUSAANDELEN................................................................................................................................. 33
1.3 Kapitaalsvermindering NV ....................................................................................................................... 34
1.3.1 Eigenlijke kapitaalsvermindering (kennisclip 3) .................................................................................... 34
1.3.2 Oneigenlijke kapitaalsvermindering (kennisclip 4) ............................................................................... 37
1.5. Kapitaalsvermindering bij BV .................................................................................................................. 38
1.5.1 Wijziging inbreng BV (kennisclip 5) ....................................................................................................... 38
HC 3 – HFDST 4: DE OBLIGATIELENING (Kennisclip 6) ..................................................................................... 41
1. UITGGIFTE ...................................................................................................................................................... 41
2. RENTEBETALING ............................................................................................................................................ 42
3. TERUGBETALING op het einde van de looptijd .............................................................................................. 42
4. TERUGBETALING door uitloting ..................................................................................................................... 43
HC 4 – HFDST 5: VEREFFENING ...................................................................................................................... 46
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