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Samenvatting Kennis bedrijfsadministratie Theorie en Journaalposten
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Samenvatting van de Journaalposten en theorie van dit boek
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BedrijfsadministratieHoofdstuk 3:
Finance lease:
Levering van de machine:
047 Lease-machines ……
161 Te vorderen BTW ……
Aan 085 Leaseverplichtingen ……
Vervallen de eerste lease termijn:
085 Leaseverplichtingen ……
485 Leasekosten ……
Aan 175 Te betalen leasetermijnen ……
Betaling per bank voor de eerst lease termijn:
175 Te betalen leasetermijnen ……
Aan 111 ING Bank ……
Maandelijkse afschrijving:
485 Leasekosten ……
Aan 047 Lease-machines ……
Operationele lease:
Maandelijkse lease termijn:
485 Leasekosten ……
161 Te vorderen BTW ……
Aan 175 Te betalen leasetermijnen ……
Betaling per ING Bank:
175 Te betalen leasetermijnen ……
Aan 111 ING Bank ……
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