100% satisfaction guarantee Immediately available after payment Both online and in PDF No strings attached
logo-home
Samenvatting M&O hfst 38 t/m 44 $3.75
Add to cart

Summary

Samenvatting M&O hfst 38 t/m 44

1 review
 477 views  5 purchases
  • Course
  • Level

Samenvatting van hoofdstuk 38 t/m 44 van M&O In balans VWO

Preview 1 out of 11  pages

  • October 17, 2016
  • 11
  • 2014/2015
  • Summary
  • Secondary school
  • 6

1  review

review-writer-avatar

By: hartmanxander • 7 year ago

avatar-seller
M&O periode 2

Hoofdstuk 38

Externe verslaggeving
- opgelegd door de overheid
- doel: verschillende bedrijven met elkaar vergelijken
- buiten de organisatie voor externe belanghebbenden en geïnteresseerden (stakeholders)
- Stakeholders: aandeelhouders, werknemers, overheid, bank, e.d.
- voorbeeld: jaarverslag en jaarrekening

Jaarverslag:
- verslag van de directie van de onderneming over de gang van zaken in het afgelopen
boekjaar

Jaarrekening
- Document met daarin de balans, resultatenrekening en de bijbehorende toelichting

Accountant
- NV’s en BV’s moeten bij hun jaarstukken een verklaring van een accountant hebben
- de accountant verleent deze verklaring na het controleren van de jaarrekening

Balans
Debet of activa___________________
Vaste activa
Immateriële vaste activa
Materiële vaste activa
Financiële vaste activa
Vlottende activa
Voorraad
Vorderingen en overlopende activa
Effecten
Liquide middelen
Bank
Kas

Credit of passiva__________________
Eigen vermogen
Gestort of geplaatst aandelen vermogen
Agio reserve
Herwaarderingsreserve
Wettelijk en statutaire reserves
Overige reserves
Onverdeelde winst
Voorzieningen
Langlopende schulden
Kortlopende schulden en overlopende activa

The benefits of buying summaries with Stuvia:

Guaranteed quality through customer reviews

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

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

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 SVZundert. Stuvia facilitates payment to the seller.

Will I be stuck with a subscription?

No, you only buy these notes for $3.75. You're not tied to anything after your purchase.

Can Stuvia be trusted?

4.6 stars on Google & Trustpilot (+1000 reviews)

52510 documents were sold in the last 30 days

Founded in 2010, the go-to place to buy study notes for 14 years now

Start selling
$3.75  5x  sold
  • (1)
Add to cart
Added