Summary

Samenvatting Accounting 1 - Periode 2

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Course
Cost Accounting (ACCOUNTING)

Institution
Karel De Grote-Hogeschool (KdG)

Ontdek de essentie van accounting in mijn cursus op Stuvia, speciaal ontwikkeld voor KMO Management studenten aan Karel de Grote Hogeschool. Leer de grondbeginselen van accounting begrijpen. Van financiële rapportage tot budgettering en controle, deze cursus biedt praktische kennis en vaardigheden...

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Uploaded on July 3, 2023
Number of pages 26
Written in 2022/2023
Type Summary

accounting
boekingen
jaar 1
boekhouding
kmo management
samenvatting

Institution
Karel de Grote-Hogeschool (KdG)
Education
KMO Management
Course
Cost Accounting (ACCOUNTING)

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Accounting 1 – Periode 2
KMO Management
2022 - 2023

, Inhoudsopgave
KLASSE 1 .................................................................................................................................................... 4
EIGEN VERMOGEN ............................................................................................................................................... 4
#16 VOORZIENINGEN EN UITGESTELDE BELASTINGEN........................................................................................ 4
Boeking voorzieningen en uitgestelde............................................................................................................. 4
Boeking voorzieningen en uitgestelde (facturatie) ......................................................................................... 4
Boeking voorzieningen en uitgestelde (wordt besteed!) ................................................................................ 4
#17 EN #42-48 FINANCIËLE SCHULDEN................................................................................................................ 5
Boeking de sluiting van een lening .................................................................................................................. 5
Boeking Lening terugbetaling (+ intresten) ..................................................................................................... 5
Boeking herschikking van de schulden ............................................................................................................ 5
#43 FINACIËLE SCHULDEN .................................................................................................................................... 6
Boeking bij opname van krediet ...................................................................................................................... 6
Boeking bij terugbetaling van krediet(+rente) ................................................................................................ 6

KLASSE 2 .................................................................................................................................................... 7
#212 GOODWILL ................................................................................................................................................... 7
Boeking Goodwill ............................................................................................................................................. 7
MATERIËLE VASTE ACTIVA ................................................................................................................................... 8
Boeking bij aankoop bij derden ....................................................................................................................... 8
Boeking door eigen werken (zelfgemaakte slingermachine door werknemer) .............................................. 8
STAP 1: kosten boeken als periodekosten – LOON ......................................................................................... 8
STAP 2: kosten boek als periodekosten – MATERIALEN.................................................................................. 8
STAP 3: Vervaardigingsprijs MVA activeren .................................................................................................... 8
#27 ACTIVA IN AANBOUW EN VOORUITBETALINGEN ......................................................................................... 9
Boeking activa in aanbouw en vooruitbetalingen (Koeltoog) ......................................................................... 9
STAP 1: Voorschotfactuur ................................................................................................................................ 9
STAP 2: Factuur resterende saldo .................................................................................................................... 9
STAP 3: Overboeking naar definitieve rubriek................................................................................................. 9
AFSCHRIJVINGEN VOLGENS PLAN ........................................................................................................................ 9
Boeking MVA – afschrijving ............................................................................................................................. 9
MVA – AFSCHRIJVINGEN .................................................................................................................................... 10
Boeking: ......................................................................................................................................................... 10
MVA-REALISATIE ................................................................................................................................................ 11
BOEKING MEERWAARDE: .............................................................................................................................. 11
MVA-REALISATIE ................................................................................................................................................ 12
BOEKING MINDERWAARDE: .......................................................................................................................... 12
Samenvatting ................................................................................................................................................. 12
MVA -LEASING .................................................................................................................................................... 13
Boeking Financiële leasing ............................................................................................................................. 13
STAP 1 : Afsluiten van het leasing contract ................................................................................................... 13
STAP 2: Aflossing leasingschuld ..................................................................................................................... 13
STAP 3: Jaarlijkse afschrijving ........................................................................................................................ 13
MVA -LEASING .................................................................................................................................................... 14

, Boeking operationele leasing ........................................................................................................................ 14

KLASSE 3 .................................................................................................................................................. 15
#609X Voorraadwijzingen .................................................................................................................................. 15
#71X Wijzingen in de voorraden en in de bestellingen in uitvoering ................................................................. 15
#63X Waardeverminderingen ............................................................................................................................ 15
#400 & #451 Registratie VK handelsgoederen ................................................................................................... 16
Boeking VK handelsgoederen ........................................................................................................................ 16
#407 Dubieuze debiteuren ............................................................................................................................ 16
Boeking Dubieuze debiteuren ....................................................................................................................... 16
REGISTRATIE HV – WAARDEVERMINDERING..................................................................................................... 16

KLASSE 4 .................................................................................................................................................. 17
REGISTRATIE HV – TERUGNEMING .................................................................................................................... 17
REGISTRATIE HV – REALISATIE ........................................................................................................................... 17
REGISTRATIE HV- REALISATIE ............................................................................................................................. 18
JOURNAALPOST .................................................................................................................................................. 18
#404 Te innen opbrengsten ................................................................................................................................ 19
Boeking Te innen opbrengsten (afsluiting van boekjaar 20X0).................................................................... 19
Boeking Te innen opbrengsten ( opening boekjaar 20X1) ............................................................................ 19
Boeking van effectieve facturatie VK ............................................................................................................. 19
#444 Te ontvangen facturen .............................................................................................................................. 19
Boeking Te ontvangen facturen (afsluiting van boekjaar 20X0) ................................................................... 19
Boeking Te ontvangen facturen ( opening boekjaar 20X1) ........................................................................... 19
Boeking van effectieve facturatie AK ............................................................................................................. 19
Te betalen belastingen en taksen....................................................................................................................... 20
Schulden uit bestemmingen van het resultaat................................................................................................... 20
Boeking uitbetaling dividenden (+ tarief roerende voorheffing=%) ............................................................. 20
Rekening courant (R/C) bestuurder ............................................................................................................... 20
OVERLOPENDE REKENINGEN ............................................................................................................................. 21
OVERLOPENDE REKENINGEN ............................................................................................................................. 22
#490 Over te dragen kosten .......................................................................................................................... 22
#491 Verkregen opbrengsten ............................................................................................................................. 23
OVERLOPENDE REKENINGEN ............................................................................................................................. 23
#492 Toe te rekenen kosten .......................................................................................................................... 23
OVERLOPENDE REKENINGEN ............................................................................................................................. 25
#493 Over te dragen opbrengsten................................................................................................................. 25

KLASSE 6 + 7 ............................................................................................................................................. 26
UITKERING WINST .............................................................................................................................................. 26
Boeking Resultaatsverwerking....................................................................................................................... 26
Boeking Beslissing AV – Roerende voorheffing ............................................................................................. 26
Boeking RV (binnen 15 dagen betaalbaarstelling) – BU145 ......................................................................... 26
Boeking Aandeelhouders/bestuurders – BU146 ........................................................................................... 26

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