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Samenvatting hoofdstuk 8
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Samenvatting hoofdstuk 8
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Hoofdstuk 8 Eigen Vermogen28/11/2022 12:54
8.1 Eigen vermogen bij ondernemingen zonder rechtspersoonlijkheid
Het (eigen vermogen) EV van een eenmanszaak, vof/cv, bestaat uit het door de eige
eigenaren ingebrachte vermogen.
Toename eigen vermogen= door winst of stortingen prive vermogen eigenaren
Afname eigen vermogen= verlies of prive onttrekkingen
Om het eigen vermogen van een eenmanszaak te berekenen worden de oorspronkeli
inbreng van de eigenaar, de winsten en de privéstortingen bij elkaar opgeteld. Ver
moet je er nog een aantal posten van aftrekken, namelijk de verliezen en de
privéonttrekkingen.
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