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Samenvatting OE20 Bedrijfsadministratie Opdrachten week 3 en 4 (Business Studies) $3.21
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Samenvatting OE20 Bedrijfsadministratie Opdrachten week 3 en 4 (Business Studies)

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OE20 Bedrijfsadministratie Opdrachten week 3 en 4 (Business Studies)

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  • June 26, 2018
  • 55
  • 2020/2021
  • Summary
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Bedrijfsadministratie
voor de studierichtingen:
Accountancy,
Finance & Control,
Business Studies



Auteur: Pim Steketee
Datum: 1 april 2018
Versie: 3.1


Inhoud

15. Retourinkoop en retourverkoop........................................................................4
16. Kruisposten....................................................................................................... 6
A. Geld onderweg / Kruisposten.........................................................................................................6
B. Creditcard.......................................................................................................................................6

,17. Kortingen.......................................................................................................... 7
A. Leverancier.....................................................................................................................................7
B. Klant...............................................................................................................................................9
18. Lonen en Salaris............................................................................................. 10
19. Opgaven......................................................................................................... 12
Opgave 11.........................................................................................................................................12
Opgave 12.........................................................................................................................................14
20. Voorraadwaardering....................................................................................... 16
Vaste inkoopprijs..............................................................................................................................16
Niet-vaste inkoopprijs.......................................................................................................................18
Vaste verrekenprijs...........................................................................................................................20
21. Inkoopproces.................................................................................................. 23
A. Goederen en de factuur worden gelijktjdig ontvangen...............................................................23
B. Goederen worden eerst ontvangen en daarna de factuur...........................................................24
C. Factuur wordt eerst ontvangen en daarna de goederen..............................................................26
22. Opgaven......................................................................................................... 28
Opgave 13.........................................................................................................................................28
Opgave 14.........................................................................................................................................29
Opgave 15.........................................................................................................................................29
Opgave 16.........................................................................................................................................29
Opgave 17.........................................................................................................................................31
23. Vaste activa (Afschrijving).............................................................................. 32
24. Vaste activa (Verkoop)................................................................................... 34
25. Opgaven......................................................................................................... 36
Opgave 18.........................................................................................................................................36
Opgave 19.........................................................................................................................................37
Opgave 20.........................................................................................................................................38
26. Kolommenbalans............................................................................................ 39
27. Opgaven......................................................................................................... 43
Opgave 21.........................................................................................................................................43
28. Casus rekenmachine TI-30XB.........................................................................44
29. Privé............................................................................................................... 46
A. Uitgave deels privé en deels zakelijk............................................................................................46
B. Goederen voor privégebruik.........................................................................................................48
C. Kolommenbalans en de grootboekrekening Privé........................................................................48

2

,30. Opgaven......................................................................................................... 50
Opgave 22.........................................................................................................................................50
Opgave 23.........................................................................................................................................50
Opgave 24.........................................................................................................................................52
BIJLAGE................................................................................................................. 52




3

, 15. Retourinkoop en retourverkoop

Naast de inkopen zijn er retourinkopen (goederen gaan terug naar de leverancier
en de onderneming ontvangt een credit-nota).
Naast de verkopen zijn er retourverkopen (goederen gaan terug naar de
onderneming en de klant ontvangt credit-nota).
Schematisch ziet het er als volgt uit:




Gevraagd:
1. Journaalpost inkoop en retourinkoop
2. Journaalpost verkoop en retourverkoop.

Oplossing:
1. Journaalpost inkoop en retourinkoop

Rek.nr. Grootboekrekening Debet Credit


700 Voorraden xx
180 Te vorderen BTW xx
140 aan Crediteuren xx




Retour inkoop

Rek.nr. Grootboekrekening Debet Credit


140 Crediteuren xx
700 aan Voorraden xx
180 aan Te vorderen BTW xx

2. Journaalpost verkoop en retourverkoop

Rek.nr. Grootboekrekening Debet Credit


130 Debiteuren xx
181 aan Te betalen BTW xx
840 aan Opbrengst verkopen xx

4

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