Other
Model Boekhouden
- Course
- Institution
Hierin vind je de structuren van een verkoop, aankoop, creditnota, ... om deze te kunnen boeken en juist uit te rekenen.
[Show more]
Seller
Followcharismareel
Reviews received
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/…
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 charismareel. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $6.95. 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