Summary
M2.2 Bedrijfsadministratie Aantekeningen / Samenvatting
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M2.2 Bedrijfsadministratie aantekeningen / samenvatting. Bevat de belangrijkste onderdelen van bedrijfsadministratie / boekhouden.
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By: symondeboer • 4 year ago
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Arjan456
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Bedrijfsadministratie M2.2 Bedrijfseconomie windesheimWeek 1 & 2:
BA/Exact -> saldi balans -> MA/FA
D BALANS C
VASTE ACTIVA EIGEN VERMOGEN
VLOTTENDE ACTIVA VREEMD VERMOGEN
D RR C
KOSTEN OPBRENGSTEN
LOONKOSTEN
Loonstrook sociale lasten werkgever
Brutoloon 2500 bruto loon ↑
Sociale lasten (werknemer) -250
p.p. -250
netto loon 2000
MVA
Op 1 rekening
4 afschrijvingskosten 100
Aan 010 Machine 100
Op 2 rekeningen
4 afschrijvingskosten 100
Aan 015 afschrijving machine 100
In de balans salderen 010 en 015, waardoor per saldo op de balans het zelfde komt te staaan.
Financiering (H19.3)
- Intrest VV -> rente
9 intrest VV
Aan 100 bank (rente naar bank)
- Ingecalculeerde intrest wordt bij de kostprijs ingecalculeerd.
o Activa
4 intrestkosten (activa)
Aan 9 ingecalculeerde intrest
o Salderen intrest VV en ingecalculeerde intrest voor management informatie.
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