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Samenvatting Management 1 - theorie periode 1 en 2 (boekhoudkundig inzicht)
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Een samenvatting van de theorie van management 1 uit periode 1 en 2 van toegepaste informatica aan kdg.
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MANAGEMENTP1+2
KDG | 2020-21
,Inhoudsopgave
2. Geschiedenis, definitie, output, doel en juridisch kader .............................................................................. 4
2.1 Definitie ........................................................................................................................................................ 4
2.2 Soorten documenten .................................................................................................................................... 4
2.3 Output........................................................................................................................................................... 5
2.4 Doel boekhouden .......................................................................................................................................... 6
2.5 De onderneming ........................................................................................................................................... 7
2.5.1 Verschillende vormen ........................................................................................................................... 7
2.5.2 Financiering........................................................................................................................................... 8
2.5.3 Belanghebbenden ................................................................................................................................. 9
3. Basisprincipes van dubbel boekhouden....................................................................................................... 9
3.1 De balans ...................................................................................................................................................... 9
3.2 Het grootboek ............................................................................................................................................. 11
3.3 Het minimum algemeen rekeningenstelsel................................................................................................. 13
3.3.1 Structuur ............................................................................................................................................. 13
3.3.2 Klassen ................................................................................................................................................ 14
3.4 De journaalpost .......................................................................................................................................... 16
3.4.1 Regels .................................................................................................................................................. 16
3.5 De resultatenrekening ................................................................................................................................ 17
3.5.1 Definitie en concept “winst” ............................................................................................................... 18
3.5.2 Samenstellende delen......................................................................................................................... 18
3.5.3 Boekingsregels van de resultatenrekening ......................................................................................... 22
3.5.4 Verschuiven van het boekhoudkundig evenwicht .............................................................................. 24
4. Belastingen over de toegevoegde waarde (btw)........................................................................................ 24
4.1 Definitie ...................................................................................................................................................... 24
4.2 het juridische kader .................................................................................................................................... 26
4.3 btw tarieven................................................................................................................................................ 27
4.4 Aankoopfactuur .......................................................................................................................................... 28
4.4.1 Aankoopfactuur handelsgoederen ..................................................................................................... 29
4.4.2 Diensten en diverse goederen (DDG) ................................................................................................. 30
4.4.3 Investeringsgoederen ......................................................................................................................... 31
4.5 Verkoopfactuur ........................................................................................................................................... 32
4.6 Extra aankoopskosten en kortingen ........................................................................................................... 34
4.6.1 Aankoopfactuur met extra aankoopskosten ...................................................................................... 35
4.6.2 Aankoopfactuur met handelskorting .................................................................................................. 35
4.6.3 Aankoopfactuur met financiële korting .............................................................................................. 36
4.6.4 Verkoopfactuur met extra verkoopskosten ........................................................................................ 39
4.6.5 Verkoopfactuur met handelskorting................................................................................................... 40
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, 4.6.5 Verkoopfactuur met financiële korting............................................................................................... 40
4.7 Credit nota .................................................................................................................................................. 42
4.8 Beperkingen m.b.t. de aftrekbaarheid van btw .......................................................................................... 42
5. De jaarlijkse boekhoudcyclus .................................................................................................................... 44
5.1 Beginbalans ................................................................................................................................................ 44
5.2 Registratie van verrichtingen ...................................................................................................................... 45
5.2.1 Registratie van aankoop hg, gs, hs ...................................................................................................... 45
5.2.2 Registratie van verkoopverrichtingen ................................................................................................. 46
5.2.3 Registratie van aankoop DDG ............................................................................................................. 48
5.2.4 Registratie van aankoop investeringsgoed ......................................................................................... 49
5.2.5 Registratie van personeelskost ........................................................................................................... 51
5.2.6 Registratie van bankverrichtingen (inning) ......................................................................................... 55
5.2.7 Registratie van kredieten .................................................................................................................... 56
5.2.8 Intermezzo registratie van verrichtingen ............................................................................................ 56
5.3 Voorlopige proef- en saldibalans ................................................................................................................ 57
5.3.1 Het bepalen van D- of C-saldo ............................................................................................................ 57
5.4 Regularisatieboekingen naar aanleiding van inventaris ............................................................................. 59
5.4.1 Boekhoudkundige principes ............................................................................................................... 60
5.4.2 Afschrijvingen ..................................................................................................................................... 60
5.4.3 Voorraadmutatie ................................................................................................................................ 62
5.4.4 Overboeken van LT-schulden naar KT-schulden ................................................................................. 67
5.4.5 Overige regularisatieboekingen .......................................................................................................... 68
5.5 Bepaling v/d belastbare winst, boeking v/d vennootschapsbelasting en bestemming v/h resultaat ........ 70
5.5.1 Bepaling van de belastbare winst ....................................................................................................... 71
5.5.2 Vennootschapsbelasting ..................................................................................................................... 72
5.5.3 Berekening en boeking van de belastingen ........................................................................................ 74
5.5.4 Berekening en bestemming ................................................................................................................ 75
5.5.5 Afsluiten van het grootboek en boeken van de sluitpost in het journaal ........................................... 80
5.6 Opmaak, controle en neerlegging van de jaarrekening.............................................................................. 81
6. Inleiding tot financiële analyze .................................................................................................................. 85
6.1 Voor wie en waarom................................................................................................................................... 86
6.2 Bron en technieken van analyse ................................................................................................................. 87
6.3 Bedenkingen i.v.m. de jaarrekening ........................................................................................................... 88
7. De jaarrekening als uitgangspunt .............................................................................................................. 90
7.1 De balans .................................................................................................................................................... 97
7.1.1 De wettelijke balansstructuur ............................................................................................................. 98
7.1.2 De herwerkte balans ........................................................................................................................... 98
7.1.3 De resultatenrekening ...................................................................................................................... 100
7.1.4 Enkele begrippen .............................................................................................................................. 100
7.2 Voorbeeldoefening Alfa ............................................................................................................................ 102
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, 8. Horizontale analyse................................................................................................................................. 104
8.1 Commentaren schrijven ............................................................................................................................ 108
9. Verticale analyse ..................................................................................................................................... 111
9.1 Verschillen afhankelijk van sector............................................................................................................. 114
10. Ratio analyse......................................................................................................................................... 115
10.1 Sectorgegevens ....................................................................................................................................... 116
10.1.1 Opzoeken ........................................................................................................................................ 116
10.1.2 Interpreteren .................................................................................................................................. 117
10.2 Liquiditeit ................................................................................................................................................ 117
10.2.1 Netto bedrijfskapitaal (NBK) ........................................................................................................... 118
10.2.2 De current ratio .............................................................................................................................. 119
10.2.3 De acid of quick ratio ...................................................................................................................... 121
10.2.4 Liquiditeit van de voorraden ........................................................................................................... 122
10.2.5 Liquiditeit van de handelsvorderingen ........................................................................................... 123
10.2.6 Berekeningen .................................................................................................................................. 125
10.3 Solvabiliteit ............................................................................................................................................. 128
10.4 Rendabiliteit............................................................................................................................................ 131
10.4.1 Verschillen afhankelijk van sector................................................................................................... 137
10.5 Toegevoegde waarde ............................................................................................................................. 139
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