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Samenvatting Algemeen Boekhouden 1BA TEW-HI (18/20)

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Course
Algemeen boekhouden

Institution
Vrije Universiteit Brussel (VUB)

Deze samenvatting bevat alle leerstof voor het examen. Ik heb heel het boek samengevat. Alle boekingen zijn volledig uitgeschreven. Wie meer uitleg over de samenvatting wenst, mag mij altijd contacteren. Ik heb met deze samenvatting een 19/20 behaald. Succes!

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Type Summary

boekhouden
algemeen boekhouden
tew
1ba
joël branson
diane breesch
hi
vub

Institution
Vrije Universiteit Brussel (VUB)
Education
Toegepaste Economische Wetenschappen
Course
Algemeen boekhouden

phebevanderoost1

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SAMENVATTING
ALGEMEEN
BOEKHOUDEN
Theorie 4e editie

1BA TEW-HI
Prof. Dr. Joël Branson en Prof. Dr. Diane Breesch

Gemaakt door Phebe Vanderoost

,ALGEMEEN BOEKHOUDEN

Inhoudsopgave
1. H1: De boekhoudkundige gelijkheid. Over bezi7ngen, schulden en eigen vermogen. . 5
1.1 Inleiding .......................................................................................................................... 5
1.1.1 De func5e van het boekhouden ...................................................................................................... 5
1.1.2 Financieel boekhouden en analy5sch boekhouden ........................................................................ 6
1.1.3 De accountant in de prak5jk ............................................................................................................ 6
1.1.4 De algemeen aanvaarde boekhoudkundige beginselen .................................................................. 7
1.2 De balans ........................................................................................................................ 8
1.2.1 Illustra5e.......................................................................................................................................... 8
1.2.2 Deﬁni5es ......................................................................................................................................... 8
1.2.3 Voorbeeld boekhoudkundige gelijkheid .......................................................................................... 9
1.3 Juridisch kader .............................................................................................................. 10
1.3.1 Het belgische boekhoud- en jaarrekeningsrecht ........................................................................... 10
1.3.2 De onderworpen ondernemingen ................................................................................................. 11
1.4 Audi<ng en accoun<ng ................................................................................................. 12
2. H2: De toerekeningsaanpak. Over opbrengsten, kosten en dividenden ...................... 13
2.1 De resultatenrekening ................................................................................................... 13
2.1.1 Balans en resultatenrekening ........................................................................................................ 13
2.1.2 Bedrijfscyclus en boekhoudperiode .............................................................................................. 13
2.1.3 Opbrengsten en kosten ................................................................................................................. 14
2.1.4 Algemeen aanvaarde boekhoudkundige beginselen ..................................................................... 14
2.2 De kasaanpak en de toerekeningsaanpak ...................................................................... 15
2.3 Dividenden en overgedragen resultaat .......................................................................... 15
3. H3: Het boekhoudkundige proces. Over debets en credits, dagboeken en grootboeken
16
3.1 Het stelstel van het dubbel boekhouden ....................................................................... 16
3.2 Het boekhoudkundig proces ......................................................................................... 17
3.2.1 Het journaal ................................................................................................................................... 17
3.2.2 Het grootboek ............................................................................................................................... 18
3.2.3 Het rekeningenstelsel .................................................................................................................... 19
3.3 Algemeen aanvaarde boekhoudkundige beginselen ...................................................... 19
3.3.1 Con5nuïteit .................................................................................................................................... 19
3.3.2 Materialiteit ................................................................................................................................... 20
3.4 De periodieke staten ..................................................................................................... 20
3.4.1 De proef- en saldibalans ................................................................................................................ 20
3.4.2 De jaarrekening ............................................................................................................................. 21
3.5 Het afsluiten van de boekhoudperiode ......................................................................... 23
3.5.1 Nut ................................................................................................................................................. 23
3.5.2 Basisprincipes afslui5ng ................................................................................................................ 23
3.5.3 Opening nieuwe rekening.............................................................................................................. 24

4. H4: De verkoopcyclus over btw, korFngen en dubieuze debiteuren............................ 25

1

, 4.1 Realisa<e van de omzet ................................................................................................ 25
4.1.1 Deﬁni5e omzet .............................................................................................................................. 25
4.1.2 Periode van de realisa5e ............................................................................................................... 25
4.1.3 Contant of op krediet .................................................................................................................... 25
4.2 Belas<ng over de toegevoegde waarde ......................................................................... 26
4.2.1 Principe van btw ............................................................................................................................ 26
4.2.2 Boekingen ...................................................................................................................................... 27
4.3 Kor<ngen ...................................................................................................................... 28
4.3.1 Kredietnota’s ................................................................................................................................. 28
4.3.2 Handelskor5ngen .......................................................................................................................... 29
4.3.3 Betalingskor5ngen ......................................................................................................................... 29
4.4 Dubieuze debiteuren..................................................................................................... 31
4.4.1 Oninbare vorderingen ................................................................................................................... 31
4.4.2 Geïndividualiseerde methode ....................................................................................................... 32
4.4.3 Forfaitaire methode....................................................................................................................... 33
4.4.4 Belgische context ........................................................................................................................... 34
5. H5: De aankoopcyclus. Over voorraden en bestellingen in uitvoering ........................ 35
5.1 Voorraden ..................................................................................................................... 35
5.1.1 Deﬁni5e ......................................................................................................................................... 35
5.1.2 Waardering .................................................................................................................................... 35
5.1.3 Boekhoudkundige verwerking ....................................................................................................... 39
5.2 Bestellingen in uitvoering.............................................................................................. 41
5.2.1 Deﬁni5e ......................................................................................................................................... 41
5.2.2 Waardering .................................................................................................................................... 41
5.2.3 Boekhoudkundige verwerking ....................................................................................................... 42
6. H6: De overlopende rekeningen. Over uitstel- en anFcipaFekosten. .......................... 44
6.1 De uitstelposten............................................................................................................ 44
6.1.1 Over te dragen kosten ................................................................................................................... 44
6.1.2 Over te dragen opbrengsten.......................................................................................................... 45
6.2 De an<cipa<ekosten ..................................................................................................... 46
6.2.1 Toe te rekenen kosten ................................................................................................................... 46
6.2.2 Verworven opbrengsten ................................................................................................................ 47
7. H7: De boekhoudkundige verwerking van vaste acFva. Over investeringen en
afschrijvingen. .................................................................................................................. 49
7.1 Materiële vaste ac<va ................................................................................................... 49
7.1.1 Omschrijving .................................................................................................................................. 49
7.1.2 Waardering tegen aanschaﬃngswaarde ....................................................................................... 49
7.1.3 Afschrijvingen ................................................................................................................................ 50
7.1.4 Verkoop van de ac5va.................................................................................................................... 54
7.1.5 Waardeverminderingen................................................................................................................. 56
7.1.6 Herwaarderingen........................................................................................................................... 56
7.2 Immateriële vaste ac<va ............................................................................................... 57
7.2.1 Omschrijving .................................................................................................................................. 57
7.3 Leasing.......................................................................................................................... 60
7.3.1 Deﬁni5es en betekenis .................................................................................................................. 60
7.3.2 Illustra5e........................................................................................................................................ 61
7.3.3 Boekingen ...................................................................................................................................... 62
7.3.4 Sale & leaseback ............................................................................................................................ 63

2

, 8. H8: De boekhoudkundige behandeling van schulden. Over schulden op korte en lange
termijn en interestlasten. ................................................................................................. 64
8.1 Schulden op korte termijn ............................................................................................. 64
8.1.1 Schulden met betrekking tot het personeel .................................................................................. 64
8.1.2 Schulden met betrekk5ng tot de belas5ngen ............................................................................... 68
8.2 Schulden op lange termijn............................................................................................. 71
8.2.1 Inleiding ......................................................................................................................................... 71
8.2.2 De obliga5elening .......................................................................................................................... 71
9. Hoofdstuk 9: De evoluFe van het eigen vermogen. Over oprichFng, kapitaalverhoging,
kapitaalvermindering en resultaatverwerking. ................................................................. 76
9.1 De oprich<ng van een nv............................................................................................... 76
9.1.1 Wijze van oprich5ng ...................................................................................................................... 76
9.1.2 De inbreng in natura ...................................................................................................................... 78
9.1.3 De stor5ng niet-opgevraagd kapitaal ............................................................................................ 78
9.1.4 Oprich5ngskosten .......................................................................................................................... 80
9.2 De verhoging van het kapitaal ....................................................................................... 81
9.2.1 Algemene principes ....................................................................................................................... 81
9.2.2 Kapitaalverhoging door aanbieding aan het publiek ..................................................................... 81
9.2.3 De rechten van de aandeelhouders............................................................................................... 82
9.2.4 Bijzondere gevallen ....................................................................................................................... 83
9.3 De vermindering van het kapitaal ................................................................................. 84
9.4 De inkoop van eigen aandelen ...................................................................................... 86
9.5 Inbreng bij een BV ......................................................................................................... 87
9.6 Gedetailleerde resultaatverwerking .............................................................................. 87
9.6.1 Overdracht of uitkering ................................................................................................................. 87
9.6.2 Beperkingen op de uitkering ......................................................................................................... 90
9.7 Kapitaal- en interestsubsidies........................................................................................ 90
9.7.1 Kapitaalsubidies ............................................................................................................................. 91
9.7.2 Interestsubsidies............................................................................................................................ 91
9.8 Stappenplan voor de afslui<ng van de boekhoudperiode .............................................. 92
DEEL 3: onderzoek van enkele bijzondere boekhoudprocedures ........................................ 98
10. Hoofstuk 10: Onzekerheden en posten buiten de balans. Over het gebruik van
voorzieningen en van nulrekeningen. ............................................................................... 98
10.1 Voorzieningen ............................................................................................................... 98
10.1.1 Begrip........................................................................................................................................ 98
10.1.2 Soorten ..................................................................................................................................... 99
10.1.3 Boekhoudkundige verwerking ................................................................................................ 100
10.1.4 Voorzieningen met een ﬁnancieel karakter ......................... Fout! Bladwijzer niet gedeﬁnieerd.
10.2 Rechten en verplich<ngen buiten de balans ................................................................ 101
10.2.1 Gestelde of ontvangen zekerheden ........................................................................................ 101
10.2.2 Rechten en verplich5ngen inzake goederen en waarden ....................................................... 104
11. Hoofdstuk 11: de verwerking van verrichFngen in vreemde valuta. Over
wisselresultaten, omrekeningsverschillen en termijnverrichFngen.................................. 107
11.1 Deviezenverrich<ngen ................................................................................................ 107
11.2 Wisselresultaten ......................................................................................................... 109

3

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