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Samenvatting - boekhouden
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volledige samenvatting boekhouden
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axelleboeckeart02
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lOMoARcPSD|11376829Inleiding tot boekhouden.
, lOMoARcPSD|11376829
Inhoudsopgave
INLEIDING TOT HET DUBBEL BOEKHOUDEN.............................................................................6
DEEL I : DE BASIS........................................................................................................................6
1 Inleiding..............................................................................................................................6
1.1 Eventjes een financiële bril opzetten...................................................................................6
1.2 De sprong naar het bedrijfsleven.........................................................................................7
1.3 Zou het kunnen dat we graag rijker worden?......................................................................7
1.4 We willen ook graag weten hoe het komt dat we al dan niet rijker zijn geworden...........8
1.5 Wettelijke afspraken bij het opmaken van balansen en resultatenrekeningen.................8
1.5.1 Activa van de balans.....................................................................................................8
1.5.2 Passiva van de balans...................................................................................................8
1.5.3 Resultatenrekening......................................................................................................9
2 De techniek van het dubbel boekhouden.......................................................................10
2.1 Inleidende benadering.......................................................................................................10
2.1.1 Besluit.........................................................................................................................10
2.2 Het verhaal van debit en credit: dubbel boekhouden.......................................................11
2.2.1 De weg........................................................................................................................11
2.2.2 Werken met rekeningen.............................................................................................11
2.2.3 Minimum algemeen rekeningenstelsel......................................................................12
2.2.4 Dagboek en grootboek...............................................................................................12
2.2.5 De proef- en saldibalans, de eindbalans en de resultatenrekening............................13
2.2.6 De wettelijke balans- en resultatenrekening..............................................................13
3 Relatie met de overheid...................................................................................................14
3.1 Inleiding..............................................................................................................................14
3.2 Inkomensbelasting.............................................................................................................14
3.3 Btw......................................................................................................................................16
3.4 Sociale bijdragen................................................................................................................17
3.5 Andere................................................................................................................................17
DEEL II : DE DAGELIJKSE VERRICHTINGEN...............................................................................18
4 De factuur en de creditnota.............................................................................................18
4.1 De aankoopfactuur.............................................................................................................18
4.1.1 De aankoopfactuur.....................................................................................................18
4.1.2 De aankoopfactuur met financiële korting.................................................................19
4.1.3 De creditnota op de aankoopfactuur = ontvangen creditnota...................................20
4.2 De verkoopfactuur.............................................................................................................21
4.2.1 De verkoopfactuur......................................................................................................21
4.2.2 Financiële korting.......................................................................................................22
4.2.3 Creditnota = uitgereikte creditnota............................................................................22
4.3 Terugstuurbare verpakking................................................................................................23
4.3.1 Terugstuurbare verpakking op de aankoopfactuur....................................................23
4.3.2 Terugstuurbare verpakking op de verkoopfactuur.....................................................24
4.4 Btw-centralisatie................................................................................................................25
5 De bankuittreksels...........................................................................................................26
5.1 De inning van een verkoopfactuur.....................................................................................26
5.2 De betaling van een aankoopfactuur.................................................................................27
, lOMoARcPSD|11376829
5.3 Interne overboekingen.......................................................................................................28
5.4 Investeringskrediet.............................................................................................................28
5.4.1 Aangaan van het investeringskrediet.........................................................................28
5.4.2 Schuld op lange termijn versus schuld op korte termijn............................................29
5.4.3 Aflossen kapitaal en betaling interest........................................................................29
6 De aankoopfactuur materiele vaste activa en de afschrijvingstabel.............................30
6.1 Terreinen en gebouwen.....................................................................................................30
6.2 Installaties, machines en uitrusting...................................................................................31
6.3 Meubilair, kantoormachines en rollend materieel............................................................32
6.4 Afschrijvingen.....................................................................................................................33
6.4.1 Principe.......................................................................................................................33
6.4.2 Afschrijvingsmethodes...............................................................................................33
6.4.3 Afschrijvingstabel.......................................................................................................35
7 De loonstaat.....................................................................................................................35
7.1 Inleiding..............................................................................................................................35
7.2 De loonkost.........................................................................................................................35
7.3 De schuld............................................................................................................................36
7.3.1 RSZ..............................................................................................................................36
7.3.2 Bedrijfsvoorheffing.....................................................................................................37
7.3.3 Nettoloon...................................................................................................................37
7.3.4 Berekeningsschema....................................................................................................38
7.4 Boekhoudkundige verwerking loonstaat...........................................................................38
7.5 Voorschotten op lonen.......................................................................................................38
7.6 Bezoldiging bedrijfsleider...................................................................................................39
7.7 Sociaal secretariaat............................................................................................................39
8 Eindejaarsverrichtingen...................................................................................................40
8.1.1 Afschrijvingen.............................................................................................................40
8.1.2 Investeringskrediet.....................................................................................................40
8.1.3 Btw-centralisatie........................................................................................................40
8.1.4 Voorraadwijziging.......................................................................................................40
8.2 Belastingen en resultaatverwerking..................................................................................43
8.2.1 Belastingen.................................................................................................................43
8.2.2 Resultaatverwerking of resultaatbestemming............................................................44
DEEL III: DE BTW-AANGIFTE.....................................................................................................45
9 De Btw-aangifte................................................................................................................45
9.1 Het aangifteformulier.........................................................................................................45
9.2 Enkele opmerkingen bij het invullen van de btw-aangifte................................................45
9.2.1 Kader 1 – Algemene inlichtingen................................................................................45
9.2.2 Kader 2: uitgaande handelingen.................................................................................46
9.2.3 Kader 3 – Inkomende handelingen.............................................................................46
9.2.4 Kader 4 – Verschuldigde belasting..............................................................................47
9.2.5 Kader V – aftrekbare belasting...................................................................................48
9.2.6 Kader VI – Saldo..........................................................................................................48
9.2.7 Kader VII – voorschot of rooster 91............................................................................48
9.2.8 Kader VIII: NIHIL-klantenlisting...................................................................................49
9.2.9 Kader IX: datum en handtekening..............................................................................49
9.2.10 Bepalen van het saldo btw in de boekhouding...........................................................49
, lOMoARcPSD|11376829
CURSUS BOEKHOUDEN: DEEL 2. Module: kennismaking met de analyse van de
jaarrekening.............................................................................................................................50
1 Structureren van de vragen.............................................................................................50
1.1 Vragen................................................................................................................................50
1.2 Technieken.........................................................................................................................50
2 Verticale analyse: analyse van de structuur...................................................................50
2.1 Verticale analyse van de balans.........................................................................................50
2.2 Verticale analyse van de resultatenrekening.....................................................................51
3 Horizontale analyse: analyse in de tijd...........................................................................51
3.1 Horizontale analyse van de balans.....................................................................................51
3.2 Horizontale analyse van de resultatenrekening................................................................52
4 Ratioanalyse: posten in relatie tot elkaar brengen........................................................52
4.1 Liquiditeitsratio’s................................................................................................................52
4.1.1 Netto bedrijfskapitaal.................................................................................................52
4.1.2 Liquiditeit in ruime zin (current ratio)........................................................................53
4.1.3 Liquiditeit in enge zin (acid test).................................................................................54
4.1.4 Voorraad, dagen klantenkrediet, dagen leverancierskrediet.....................................54
4.2 Solvabiliteitsratio’s.............................................................................................................58
4.2.1 Mogelijke benadering.................................................................................................58
4.2.2 Hoe kunnen we de financiële afhankelijkheid van een onderneming meten?...........58
4.2.3 Berekeningen.............................................................................................................59
4.3 Rentabiliteitsratio’s............................................................................................................59
4.3.1 Marges........................................................................................................................60
4.3.2 Rentabiliteit van het totaal der activa........................................................................60
4.3.3 Rentabiliteit van het eigen vermogen........................................................................61
5 Cash flow..........................................................................................................................62
6 Oefeningen.......................................................................................................................62
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