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Samenvatting boekhoudrecht
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Notities van tijdens de lessen tot en met hoofdstuk 8
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By: aichaloukilibitit51 • 1 week ago
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InhoudsopgaveIntro: Opstart van een onderneming....................................................................................................... 6
Oprichting van een onderneming........................................................................................................ 6
Stappenplan......................................................................................................................................... 6
Is je project haalbaar? ......................................................................................................................... 7
Voor je start ......................................................................................................................................... 8
Eenmanszaak of vennootschap? ......................................................................................................... 9
Vennootschapsvormen ...................................................................................................................... 10
Financieel plan................................................................................................................................... 11
Bij de opstart: STAPPENPLAN ............................................................................................................ 11
Na de start ......................................................................................................................................... 12
Hoofdstuk 1: Inleiding ........................................................................................................................... 12
Ontstaan boekhoudrecht .................................................................................................................. 12
Belang voor het voeren van een boekhouding ................................................................................. 12
Rekening houden met Europese wetgeving ...................................................................................... 13
Geconsolideerde jaarrekening........................................................................................................... 13
IFRS .................................................................................................................................................... 13
Hoofdstuk 2: Boekhoudplicht ................................................................................................................ 14
Op basis van het gemeen boekhoudrecht: het algemeen ondernemingsbegrip .............................. 14
Het boekhoudkundige ondernemingsbegrip .................................................................................... 14
Op basis van bijzondere wetgeving ................................................................................................... 15
Hoofdstuk 3: Boekhouding volgens het gemeen recht ......................................................................... 16
Op basis van het gemeen boekhoudrecht......................................................................................... 16
Volledige boekhouding ...................................................................................................................... 16
Vereenvoudigde boekhouding .......................................................................................................... 17
Boekjaar............................................................................................................................................. 18
Hoofdstuk 4: De jaarrekening volgend het gemeen recht ..................................................................... 19
Balans, resultatenrekening en toelichting ......................................................................................... 19
Soorten vennootschappen ................................................................................................................ 20
Overzicht............................................................................................................................................ 22
Schema’s van de jaarrekening ........................................................................................................... 22
Volledige schema ........................................................................................................................... 22
Verkorte schema ............................................................................................................................ 23
Microschema ................................................................................................................................. 23
Algemene vergadering....................................................................................................................... 23
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, Wat is boekhouden? (EXAMENVRAAG) ............................................................................................ 23
Hoofdstuk 5: openbaarmakingsverplichting volgens het gemeen boekhoudrecht .............................. 24
Openbaarmakingsplicht: wie? ........................................................................................................... 24
Openbaarmakingsplicht: termijn? ..................................................................................................... 24
Sancties bij niet-naleving neerleggingsplicht .................................................................................... 25
Hoofdstuk 5bis: De commissaris ........................................................................................................... 25
Toepassingsgebied ............................................................................................................................. 25
Opdrachten ........................................................................................................................................ 26
Benoeming en duur ........................................................................................................................... 26
Bevoegdheden en verplichtingen ...................................................................................................... 26
Verslaggeving ..................................................................................................................................... 27
Hoofdstuk 6 – deel 1: Boekhoudtechniek ............................................................................................. 28
Boekhoudtechniek............................................................................................................................. 28
Redenering vanuit de balans ............................................................................................................. 28
De balans ........................................................................................................................................... 29
De balans : structuur ......................................................................................................................... 30
Het grootboek ................................................................................................................................... 31
Boekingsregels van balansrekeningen ............................................................................................... 31
Van balans naar T-rekening................................................................................................................ 32
MAR ................................................................................................................................................... 33
Van grootboek naar journaal ............................................................................................................. 34
De resultatenrekening ....................................................................................................................... 34
Boekingsregels van de resultatenrekeningen .................................................................................... 35
Boekingsregels ................................................................................................................................... 36
Link tussen de balans en de resultatenrekening ............................................................................... 36
Verschuiven v/h boekhoudkundig evenwicht ................................................................................... 36
Voldoende liquiditeit? ....................................................................................................................... 37
Kas of niet-kas? .................................................................................................................................. 37
Andere inkomsten en uitgaven? ........................................................................................................ 38
Kasstroom .......................................................................................................................................... 38
Netto-kasstromen uit operationele activiteiten ................................................................................ 38
Netto-kasstromen uit investerings- en financieringsactiviteiten....................................................... 39
Netto-kasstromen .............................................................................................................................. 39
Hoofdstuk 6 – Deel 2: Boekhoudtechniek ............................................................................................. 39
BTW ................................................................................................................................................... 39
BTW – tarieven .................................................................................................................................. 40
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, Btw- tarief van 0% ......................................................................................................................... 40
Btw- tarief van 6% ......................................................................................................................... 40
Btw- tarief van 12% ....................................................................................................................... 41
Btw- tarief van 21% ....................................................................................................................... 41
Aankoopfactuur ............................................................................................................................. 41
Aan- en verkoopfactuur ..................................................................................................................... 42
Voorbeeld aankoopfactuur (handelsgoederen) ............................................................................ 43
Voorbeeld aankoopfactuur DDG ................................................................................................... 44
Voorbeeld aankoopfactuur investeringsgoederen ........................................................................ 44
Voorbeeld verkoopfactuur............................................................................................................. 45
Creditnota .......................................................................................................................................... 46
Voorbeeld creditnota..................................................................................................................... 46
Voorbeeld creditnota – verkoopfactuur ........................................................................................ 46
Aftrekbaarheid van btw ..................................................................................................................... 47
BTW – klantenlisting .......................................................................................................................... 48
Hoofdstuk 7: Beginselen van het boekhoudrecht ................................................................................. 49
Getrouw beeld ................................................................................................................................... 49
Volledigheid ....................................................................................................................................... 49
Materialiteit ....................................................................................................................................... 50
Compensatieverbod .......................................................................................................................... 50
Objectiviteit ....................................................................................................................................... 50
Continuïteitsbeginsel ......................................................................................................................... 51
Consistentiebeginsel.......................................................................................................................... 52
Individuele waardering ...................................................................................................................... 52
Voorzichtigheidsbeginsel ................................................................................................................... 53
Overeenstemmingsprincipe .............................................................................................................. 53
Hoofdstuk 8: Activa ............................................................................................................................... 54
Oprichtingskosten .............................................................................................................................. 54
Boeking: GEEN ACTIVERING .......................................................................................................... 55
Boeking: ACTIVERING .................................................................................................................... 55
Afschrijvingen ................................................................................................................................ 55
2/3/4 IVA, MVA en FVA...................................................................................................................... 56
Immateriële vaste activa ............................................................................................................... 56
Waardering............................................................................................................................. 57
Waardering tegen aanschaffingswaarde ........................................................................ 57
Waardering tegen vervaardigingsprijs............................................................................ 58
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, Waardering tegen inbrengwaarde ................................................................................. 59
Afschrijvingen of waardeverminderingen? ............................................................................ 59
Afschrijvingen ................................................................................................................. 59
Waardeverminderingen ................................................................................................. 60
Verkoop van immateriële vaste activa ................................................................................... 61
Materiële vaste activa ................................................................................................................... 62
Waardering............................................................................................................................. 62
Waardering tegen aanschaffingswaarde ........................................................................ 62
Waardering tegen vervaardigingsprijs............................................................................ 63
Waardering tegen inbrengwaarde ................................................................................. 63
Afschrijvingen......................................................................................................................... 63
Afschrijvingsmethoden .......................................................................................................... 64
Lineaire afschrijving:....................................................................................................... 64
Degressieve afschrijving ................................................................................................. 64
Afschrijvingsmodaliteiten ...................................................................................................... 66
Waardeverminderingen ......................................................................................................... 66
Verkoop van materiële vaste activa ....................................................................................... 67
Financiële vaste activa ................................................................................................................... 68
Waardering van deelnemingen en aandelen ......................................................................... 68
Waardering van vorderingen ................................................................................................. 69
Waardevermindering ............................................................................................................. 69
Vervreemding ......................................................................................................................... 69
Vorderingen op meer dan een jaar ................................................................................................... 70
Waardeverminderingen................................................................................................................. 70
Terugname van een waardevermindering..................................................................................... 70
Voorraden en bestellingen in uitvoering ........................................................................................... 71
Inventaris: ...................................................................................................................................... 71
Cost accounting ............................................................................................................................. 71
Voorraadmutatie = verandering in de voorraad ............................................................................ 77
Waardevermindering..................................................................................................................... 77
........................................................................................................................................................... 77
Vorderingen op ten hoogste 1 jaar .................................................................................................... 78
Verkopen........................................................................................................................................ 78
Dubieuze debiteuren ..................................................................................................................... 78
Waardevermindering (nooit afschrijvingen) ................................................................................. 78
Terugname van een waardevermindering..................................................................................... 79
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