Summary
Samenvatting OE20 Bedrijfsadministratie Opdrachten week 5 en 6 (Business Studies)
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OE20 Bedrijfsadministratie Opdrachten week 5 en 6 (Business Studies)
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By: joepflorijn • 5 year ago
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arnold147
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Bedrijfsadministratievoor de studierichtingen:
Accountancy,
Finance & Control,
Business Studies
Auteur: Pim Steketee
Datum: 1 april 2018
Versie: 3.1
Inhoud
31. Overlopende activa en passiva.........................................................................3
A. Vooruitbetaalde bedragen.............................................................................................................3
B. Te ontvangen bedragen..................................................................................................................4
, C. Te betalen bedragen.......................................................................................................................7
D. Vooruit ontvangen bedragen.........................................................................................................9
32. Opgaven......................................................................................................... 11
Opgave 25.........................................................................................................................................11
Opgave 26.........................................................................................................................................11
Opgave 27.........................................................................................................................................12
Opgave 28.........................................................................................................................................12
Opgave 29.........................................................................................................................................13
Opgave 30.........................................................................................................................................14
Opgave 31.........................................................................................................................................15
Opgave 32.........................................................................................................................................16
Opgave 33.........................................................................................................................................17
33. Casus Nespresso............................................................................................ 17
BIJLAGE................................................................................................................. 21
Rekeningschema..............................................................................................................................21
2
, 31. Overlopende activa en passiva
A. Vooruitbetaalde bedragen
Op de balans is de post Vooruitbetaalde bedragen onderdeel van de Overlopende
Activa.
Kenmerk:
Betaling vooraf
Gevolgd door
Kosten.
Voorbeeld
Van een onderneming ziet de balans er als volgt uit:
Debet Balans per 1-1-2018 Credit
Overlopende activa: Eigen Vermogen 100.000
- Vooruitbetaalde
huur 0
Bank 100.000
100.000 100.000
De huur van € 60.000 wordt op 1 januari voor 3 maanden vooruit betaald per
bank.
3
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