Summary
Complete samenvatting Boekhouden
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Complete samenvatting
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Arne84
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BOEKHOUDENVastgoed
2022-2023
ARNE VERHEEDT
Hogent
, Inhoud
Table of Contents
3.1 Het boekhoudrecht.......................................................................................................................3
3.2 De boekhoudprincipes..................................................................................................................4
4.1 Beginsel van de entiteit................................................................................................................5
4.2 Beginsel van het getrouwbeeld....................................................................................................5
4.3 Beginsel van beduidelijkheid en bestendigheidsbeginsel.............................................................5
5.1 Resultaatverwerking.....................................................................................................................8
1. Wat is boekhouden?
Synoniem → accounting
Wat is boekhouden → proces van het meten, registreren en verwerken van economische
transacties van een entiteit en het samenvatten tot financiële informatie.
Doel van boekhouden → creëren en verschaffen van financiële informatie over de entiteit en
tijdens het boekhoudproces worden de financiële gegevens op een nauwkeurig,
systematische en controleerbare manier genoteerd en geresumeerd
Entiteit → onderneming → eenmanszaak (natuurlijke persoon die handelszaak uitbaat) of
vennootschap (nv = naamloze vennootschap, bv = besloten vennootschap), VZW, stichting,
overheidsinstantie
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