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Content preview
BalansEigen vermogen (rijkdom) = bezit – schuld
Resultatenrekening
Resultaat voor belastingen – belastingen = resultaat na belastingen (reserves)
, Aankoopfactuur
Berekeningsschema
Eenheidsprijs x hoeveelheid = Basisprijs
- Handelskorting
+ Aankoopkosten
= Maatstaf van heffing
+ Btw
= TOTAAL van de factuur
Boeking aankoopfactuur (journaal)
Rek. nr. Omschrijving Debet Credit
604000 Aankopen handelsgoederen …
604200 Aankoopkosten …
411059 TTV btw op aankopen …
608000 @ Handelskorting …
440000 Leveranciers …
AF/…
Creditnota op een
aankoopfactuur
Berekeningsschema
Eenheidsprijs x hoeveelheid = Basisprijs
- Handelskorting
= Maatstaf van heffing
+ Btw
= TOTAAL van de creditnota
GEEN AANKOOPKOSTEN BIJ EEN CREDITNOTA!!!
Boeking aankoopcreditnota (journaal)
Rek. nr. Omschrijving Debet Credit
440000 Leveranciers …
608000 Handelskorting …
604000 @ Aankopen handelsgoederen …
451063 TB btw op creditnota …
CN/…
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