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M2.1 Bedrijfsadministratie Aantekeningen / Samenvatting
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M2.1 Bedrijfsadministratie aantekeningen / samenvatting. Bevat de belangrijkste onderdelen van bedrijfsadministratie / boekhouden.
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Bedrijfsadministratie M2.1 Bedrijfseconomie windesheimWeek 1 (hoofdstuk 1)
D BALANS C
REKENING VAN BEZIT REKENINGEN EIGEN VERMOGEN (PRIVÉ + HULPREKENINGEN) (RR)
REKENINGEN VAN SCHULD
Stand : beginstand = eindstand
D RR C
KOSTEN OMZET
Stroom: elke periode begin je op nul.
Alles op balans is stand.
Alles wat op RR staat is stroom.
Rubrieken (bakker stelsel)
3 getallen
0.. Alles op balans langer dan 1 jaar
1.. Alles op balans korter dan 1 jaar
2.. Tussenrekeningen
3.. productie voorraad grondstof (alleen bij industrie)
4.. indirecte kosten (algemene / overige)
5.. Kosten verbijzonderen
6.. Productie -> Fabricage (alleen productie ondernemingen)
7.. Voorraad gereed product
8.. Verkoopresultaat (primaire)
9.. Overige resultaat (secundaire stroom)
Balans: 0, 1, 2, 3 en 7
RR: 4, 5, 6, 8 en 9
Financiele feiten:
Fiancieel feit -> Toename Afname
Posten↓
Debet Debiteren Crediteren
Credit Crediteren debiteren
Sluiten grootboek met -> naar balans
BTW
belasting
Privé -> bedrijf -> Inkoop voorbelasting btw terug vorderen
Te betalen btw / ob -> verkoop btw betalen (aangifte saldo)
Consument -> koop btw: eindgebruiker
Verkoop factuur:
Goederen 120.000 1 Debiteur 121.000
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