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Samenvatting Basiskennis Boekhouden met resultaat, ISBN: 9789463172707 Financieel Assistent (Basiskennis Boekhouden) $5.94
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Samenvatting Basiskennis Boekhouden met resultaat, ISBN: 9789463172707 Financieel Assistent (Basiskennis Boekhouden)
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  • Financieel Assistent
  • Institution
  • Financieel Assistent
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  • Basiskennis Boekhouden met resultaat

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!

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Document information

  • Yes
  • March 1, 2023
  • 22
  • 2022/2023
  • Summary

Subjects

  • boekhouden
  • eenmanszaak
  • eigen vermogen
  • balans
  • winst en verliesrekening
  • grootboekrekening
  • rekeningschema
  • boekingsregels
  • boekhoudkundig model
  • kolommenbalans
  • journaalpost
  • belasting
  • inkomstenbelasting
  • afle

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  • Financieel Assistent
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tmvandoorn

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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 6. Journaal .................................................................................................................................. 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 10. Retouren en kortingen .......................................................................................................... 15
10.1 Retouren................................................................................................................................................... 15
10.2 Retourinkopen .......................................................................................................................................... 16
10.3 Retourverkopen ........................................................................................................................................ 16
10.4 Soorten kortingen..................................................................................................................................... 16
10.5 kwantumkorting bij inkoop ...................................................................................................................... 16
10.6 Kwantumkorting bij verkoop .................................................................................................................... 16

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

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