samenvatting volgende hoofdstukken:
H7: schulden op meer dan 1 jaar
H8: schulden op ten hoogste 1 jaar
H9: oprichtingskosten
H10: immateriële vaste activa
H11: materiële vaste activa
H12: financiële vaste activa
H14: voorraden en bestellingen in uitvoering
H15: vorderingen op ten hoogste...
dividendbewijzen van financiële vaste activa, deelnemingen of geldbeleggingen in aandelen
coupons van obligatieleningen of van geldbeleggingen in vastrentende effecten
werking met betrekking tot kredietinstellingen (55)
algemeen:
debet: toename van het tegoed op de bankinstelling
credit: afname van het tegoed op de bankinstelling
boekingen op basis van de bankuittreksels
Compensatie
31/12 banksaldo negatief
overboeken naar passief – schulden in RC
550 00 Kredietinstellingen: R/C X
433 00 @ Kredietinstellingen: schulden in rekening-courant X
Op 01/01/N1
433 00 Kredietinstellingen: schulden in rekening-courant X
550 00 @ Kredietinstellingen: R/C X
COMPENSATIE TUSSEN VERSCHILLENDE REKENINGEN IS VERBODEN
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