de samenvatting bevatten de onderdelen: de balans, de balansrekeningen, de resultatenrekeningen, MAR, het journaal en het grootboek. Hier heb ik alles samengevat van eigen notities en slider uit de lessen.
Examen boekhouden
Sem. 1
Inhoudsopgave
De balans....................................................................................................................................................... 3
Actiefzijde.............................................................................................................................................................3
Passief zijde..........................................................................................................................................................3
Opstellen van de balans.......................................................................................................................................3
wat moet er allemaal in de balans?.................................................................................................................4
Voorbeeld balans..................................................................................................................................................5
Toepassing.......................................................................................................................................................5
Belasting over toegevoegde waarde (btw)..........................................................................................................5
Te betalen btw (schuld)...................................................................................................................................5
Terug te vorderen btw (vordering)..................................................................................................................5
We hebben 3 soorten uittreksels waar we het meeste met te maken zullen krijgen....................................6
Balansrekeningen.......................................................................................................................................... 6
De T-rekeningen...................................................................................................................................................6
A-rekeningen....................................................................................................................................................6
P-rekeningen....................................................................................................................................................6
De boeking regels.................................................................................................................................................6
De saldi.................................................................................................................................................................6
Wat is een termijnrekening?...........................................................................................................................7
Resultatenrekeningen.................................................................................................................................... 7
1. Resultaat..........................................................................................................................................................7
2. Hoe is het resultaat samengesteld...................................................................................................................7
3. Wat is de bestemming van het resultaat.........................................................................................................7
Bij winst............................................................................................................................................................7
Bij verlies..........................................................................................................................................................7
Toepassing.......................................................................................................................................................8
wat als de werk telefoon 80% voor het beroep is en 20% privé?...................................................................9
Resultaat bestemming.........................................................................................................................................9
Winst................................................................................................................................................................9
Verlies..............................................................................................................................................................9
Winst overboeken naar het volgende jaar en uitkeren................................................................................10
Verlies overboeken naar het volgende jaar..................................................................................................10
De 7 klassen van rekeningen..............................................................................................................................11
Klasse 1..........................................................................................................................................................11
Klasse 2..........................................................................................................................................................11
Klasse 3..........................................................................................................................................................11
Klasse 4..........................................................................................................................................................11
Klasse 5..........................................................................................................................................................11
Klasse 6..........................................................................................................................................................11
Klasse 7..........................................................................................................................................................11
Bijzonderheden..............................................................................................................................................11
1
Examen Boekhouden sem. 1
, Verbanden tussen rekeningen.......................................................................................................................12
Btw-regularisatie................................................................................................................................................12
Terug te betalen btw.....................................................................................................................................12
Terug te vorderen btw...................................................................................................................................12
Het journaal................................................................................................................................................. 13
Voorbeelden journaalposten.........................................................................................................................13
Btw-regularisatie en journaalpost.................................................................................................................14
Geld uit de kassa wordt gestort.....................................................................................................................14
Aankoop van een personenwagen/minibus/wagen voor dubbel gebruik....................................................14
2
Examen Boekhouden sem. 1
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