In deze overzichtelijk samenvatting is alle stof van het examen Basiskennis Boekhouden samengevat. Dit examen is onderdeel van het vakdiploma Financieel assistent van de Associatie van Examinering. Er zitten ook afbeeldingen uit het boek bij om de stof duidelijker te maken. Succes!
BASISKENNIS BOEKHOUDEN
MET RESULTAAT
Auteur: Henry Krom | Hoofduitgever: Convoy uitgevers BV | 9789463172707
,Inhoudsopgave
Hoofdstuk 1. De Balans .................................................................................................................................. 4
1.1 Doel van het boekhouden ............................................................................................................................ 4
1.2 De eenmanszaak .......................................................................................................................................... 4
1.3 De inventaris ............................................................................................................................................ 4
1.4 Eigen vermogen ........................................................................................................................................... 5
1.5 De balans...................................................................................................................................................... 5
Hoofdstuk 2. Veranderingen in de balans....................................................................................................... 7
2.1 financieel feit................................................................................................................................................ 7
2.2 Winst-en-verliesrekening ............................................................................................................................. 7
Hoofdstuk 3. Grootboekrekeningen, rekeningschema en boekingsregels ....................................................... 8
3.1 Wat is een grootboekrekening? ................................................................................................................... 8
3.2 Rekeningschema .......................................................................................................................................... 8
3.3 Openen van het grootboek........................................................................................................................... 8
3.4 de boekingregels .......................................................................................................................................... 9
Hoofdstuk 4. Grootboekrekeningen bijwerken............................................................................................... 9
4.1 Het (begin van het) boekhoudkundig model ................................................................................................ 9
4.2 Het bijwerken van grootboekrekeningen ..................................................................................................... 9
4.3 Bijboeken.................................................................................................................................................... 10
Overig ............................................................................................................................................................... 10
Hoofdstuk 5. Kolommenbalans .................................................................................................................... 10
5.1 Het (gevolg van het) boekhoudkundig model ............................................................................................ 10
5.2 Het opstellen van de kolommenbalans ...................................................................................................... 11
5.3 afsluiten ..................................................................................................................................................... 12
Hoofdstuk 7. Dagboeken.............................................................................................................................. 12
7.1 De plaats van het dagboek in het boekhoudkundig model ........................................................................ 13
Hoofdstuk 8. Belastingen ............................................................................................................................. 13
8.1 belastingen voor een eenmanszaak ........................................................................................................... 13
8.2 zakelijke belastingen .................................................................................................................................. 13
8.3 belastingen over de winst .......................................................................................................................... 13
8.4 loonheffing ................................................................................................................................................. 14
8.5 Afletteren ................................................................................................................................................... 14
, Hoofdstuk 9. Omzetbelasting ....................................................................................................................... 14
9.1 omzetbelasting ........................................................................................................................................... 14
9.2 omzetbelasting bij inkoop .......................................................................................................................... 14
9.3 Omzet belasting bij verkoop....................................................................................................................... 15
9.4 Aangifte omzetbelasting ............................................................................................................................ 15
9.5 privéopname van goederen uit de voorraad .............................................................................................. 15
Hoofdstuk 11. Permanence .......................................................................................................................... 17
11.1 Wat is permanence? ................................................................................................................................ 17
11.2 nog te betalen bedragen .......................................................................................................................... 17
11.3 Vooruitbetaald bedragen ......................................................................................................................... 17
11.4 Nog te ontvangen bedragen .................................................................................................................... 18
11.5 Vooruit ontvangen bedragen ................................................................................................................... 18
Hoofdstuk 12. Vaste activa .......................................................................................................................... 18
12.1 Aankoop van vaste activa ........................................................................................................................ 18
12.2 Berekening van de afschrijvingskosten .................................................................................................... 19
12.3 Boeken van de afschrijvingskosten zonder aparte afschrijvingsrekening ................................................ 19
12.4 boeken van de afschrijvingskosten met een aparte afschrijvingsrekening .............................................. 19
12.5 Afstoten van vaste activa ......................................................................................................................... 20
Hoofdstuk 13. Leningen ............................................................................................................................... 20
13.1 Leningen ................................................................................................................................................... 20
13.2 het afsluiten van een lening ..................................................................................................................... 20
13.3 boekingen tijdens de looptijd van de lening ............................................................................................. 20
13.4 Aflossen van de lening.............................................................................................................................. 20
13.5 Interestkosten .......................................................................................................................................... 20
13.6 Aankoop gebouw en afsluiten hypothecaire lening ................................................................................. 21
Hoofdstuk 14. Rangschikken van balansposten ............................................................................................ 21
14.1 De balans ................................................................................................................................................. 21
14.2 kasstaat .................................................................................................................................................... 21
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller tmvandoorn. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $5.83. You're not tied to anything after your purchase.
