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Bedrijfsadministratie samenvatting
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Bedrijfsadministratie samenvatting aan de hand van de licentie boom
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BedrijfsadministratieSAMENVATTING LICENTIE BOOM
LEERJAAR 2 SEMESTER 1
,Inhoud
Inkopen en verkopen incl. retouren en kortingen (modules 21 t/m 23)................................................4
Fifo en lifo...........................................................................................................................................4
Vaste verrekenprijs (VVP)...................................................................................................................4
Wijzigen VVP.......................................................................................................................................4
Prijsverschillen bij inkopen.................................................................................................................5
Permanence / transitorische posten/ loonkosten (modules 12, 14 en 15).............................................5
Vooruitbetaalde kosten......................................................................................................................5
Nog te betalen kosten........................................................................................................................5
Vooruit ontvangen opbrengsten........................................................................................................5
Nog te ontvangen opbrengsten..........................................................................................................5
Loonkosten.........................................................................................................................................6
Lonen vakantietoeslag........................................................................................................................6
Aankoop duurzame productiemiddelen.............................................................................................7
Aankoop onroerende zaken...............................................................................................................7
Afschrijving duurzame productiemiddelen.........................................................................................7
Buitengebruikstelling..........................................................................................................................7
Verkoop van duurzame productiemiddelen.......................................................................................7
Aanschaf met inruil.............................................................................................................................8
Garantievoorziening...........................................................................................................................8
Voorziening (groot) onderhoud..........................................................................................................8
Dynamische voorziening debiteuren..................................................................................................9
Dubieuze debiteuren..........................................................................................................................9
Statische voorziening debiteuren.......................................................................................................9
Voorziening incourante voorraden...................................................................................................10
Facturen eerder dan de goederen....................................................................................................10
Goederen eerder dan facturen.........................................................................................................11
Retourinkopen..................................................................................................................................11
Voorfacturering................................................................................................................................11
Nafacturering....................................................................................................................................12
Retourverkopen................................................................................................................................12
Winstverdeling (modules 25 en 26)......................................................................................................12
Aandelenkapitaal BV.........................................................................................................................12
Uitbreiding aandelenkapitaal BV......................................................................................................13
Gedeeltelijke storting.......................................................................................................................13
2
, Aandelenkapitaal NV........................................................................................................................13
Agio op aandelen en intrinsieke waarde van aandeel......................................................................13
Oprichtings- en emissiekosten..........................................................................................................14
Omzetting eenmanszaak naar BV.....................................................................................................14
Eenvoudige winstverdeling NV.........................................................................................................15
Primaire en secundaire dividend......................................................................................................15
Interim- en slotdividend...................................................................................................................16
Keuzedividend..................................................................................................................................16
3
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