A/
J +/ D/ MAR OMSCHRIJVING REKENINGEN & JP
P
P - C
K/
O
Aankoop handelsgoederen
K + D 60400 Aankopen handelsgoederen
A + D 41100 Aftrekbare btw
K + D 60200 Ak dienst werk & studie (= verzekering, transportkosten)
A + D 41800 Borgtochten betaald in contanten (= terugstuurbare verpakking)
@
K - C 60402 Commerciële korting op aankopen hg (-)
P + C 44000 leveranciers
AF/AK
Aankoop diensten & diverse
K + D 61020 Huur en huurlasten: gebouwen
K + D 61341 Vergoeding aan derden: brandverzekering
K + D 61610 Post: dienst en div goed.
@
A - C 55000 KI: R/C
B/FIN
Invoer zonder verlegging van heffing (douane AF)
K + D 60200 Ak diensten, werk en studies
A + D 41100 Terug te vorderen btw
@
P + C 44000 leveranciers
AF/AK
Invoer met verlegging van heffing (= IC)
K + D 60800 Aankopen hg
A + D 41100 Terug te vorderen btw
@
P + C 44000 leveranciers
P + C 45100 Te betalen btw
AF/AK
Aankoop met kas
K + D 65000 Financiële kosten
@
A - C 57000 kas
Kasblad/Fin
, Nadelig koersverschil AK
P - D 44000 leveranciers
K + D 65400 wisselresultaten
@
A - C 55000 KI: R/C
B/FIN
Voordelig koersverschil AK
P - D 44000 leveranciers
@
O + C 75400 wisselresultaten
A - C 55000 KI: R/C
B/FIN
Ontvangen korting (AK)
P - D 44000 Leveranciers
@
A - C 41100 Aftrekbare btw
K - C 60800 Ontvangen kortingen, ristorno’s en rabatten (-)
OCN/AK
Betaling leverancier
P - D 44000 Leverancier
@
O + C 75700 Betalingskorting bij leveranciers (= financiële korting)
A - C 55000 KI: R/C (of kas - contanten)
B/FIN
Verkopen handelsgoederen
A + D 40000 Handelsdebiteuren
O - D 70002 Commerciële korting op verkopen (-)
@
O + C 70000 Verkopen en dienstprestaties
P + C 45100 Verschuldigde/te betalen btw
O + C 74400 Teruggevorderde kosten
P + C 48800 Borgtochten ontvangen in contanten
VF/VK
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