Summary
Samenvatting Basiskennis Boekhouden met resultaat - basis kennis boekhouden
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het is een heel overzichtelijk document met allerlei voorbeelden van de opgaves en de juiste uitleg er bij
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,InhoudsopgaveSamenvatting BKB.......................................................................................................................................... 3
Hoofdstuk 1..........................................................................................................................................................3
Balans...............................................................................................................................................................3
Hoofdstuk 2..........................................................................................................................................................3
Winst en verlies rekening................................................................................................................................3
Hoofdstuk 3..........................................................................................................................................................4
Sub grootboek..................................................................................................................................................4
Hoofdstuk 4..........................................................................................................................................................4
Journaalposten, proefbalans, saldobalans, eindbalans...................................................................................4
Hoofdstuk 5..........................................................................................................................................................6
Grootboekingen afsluiten, proefbalans, saldibalans, eindbalans...................................................................6
Hoofdstuk 6..........................................................................................................................................................8
Weer journaalposten.......................................................................................................................................8
Hoofdstuk 7..........................................................................................................................................................8
Verschillende soorten dagboeken...................................................................................................................8
Hoofdstuk 8........................................................................................................................................................10
Hoofdstuk 9........................................................................................................................................................10
Belasting.........................................................................................................................................................10
Hoofdstuk 10......................................................................................................................................................11
Retouren en kortingen...................................................................................................................................11
Hoofstuk 11........................................................................................................................................................11
Permanance,..................................................................................................................................................11
Hoofdstuk 12......................................................................................................................................................13
Afschrijvingskosten........................................................................................................................................13
Hoofdstuk 13......................................................................................................................................................14
Lening, hypotheek/ rente hypotheek............................................................................................................14
Hoofdstuk 14......................................................................................................................................................15
Kasverschillen/voorraadverschillen...............................................................................................................15
, Samenvatting BKB
Hoofdstuk 1
Balans
Eigenvermogen: bezit – schuld
Balans
Vaste activa Eigenvermogen
(bezittingen die langer meegaan dan 1 jaar) (het vermogen wat je zelf hebt.)
Vlottende activa Lang vreemd vermogen
(bezittingen die korter dan 1 jaar in het bedrijf (dit zijn de schulden die niet binnen 1 jaar
blijven.) hoeven te worden terugbetaald.)
liquide middelen Kort vreemd vermogen
(geld betaalmiddelen) (dit zijn de schulden die binnen 1 jaar moeten
worden terug betaald)
Hoofdstuk 2
Winst en verlies rekening
Winst en verlies rekening
Inkoopwaarde verkopen Omzet
Afschrijvingen
Bedrijfskosten
Winst
Schematisch winst- en verlies rekening
Winst en verliesrekening
Omschrijving debet credit
omzet X
Inkoopwaarde van de omzet X
bedrijfskosten X
resultaat
0= vaste activa
1= balansrekening, vorderingen, kortlopende schulden
2= tussenrekening
3= balansrekening
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