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Summary

FA1 Samenvatting

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Deze samenvatting bevat alle onderdelen die je nodig het voor het tentamen van FA1

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  • Yes
  • October 10, 2018
  • 18
  • 2018/2019
  • Summary
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SAMENVATTING FA1 - FIN
LOTTE COERS

,Inhoudsopgave
FA1....................................................................................................................................................3
T1.......................................................................................................................................................3
Jaarverslag.....................................................................................................................................3
Balans.............................................................................................................................................3
Vaste actva....................................................................................................................................3
Vlottende actva.............................................................................................................................4
Vreemd vermogen.........................................................................................................................4
Eigen vermogen.............................................................................................................................4
Principes........................................................................................................................................4
Hoofdstuk 3........................................................................................................................................5
Meerkeuzevragen..........................................................................................................................5
Hoofdstuk 5........................................................................................................................................6
Bepaling van cashfoos..................................................................................................................6
Beoordeling van investeringsprojecten.........................................................................................6
Cashfoo met tjdvoorkeur methoden...........................................................................................6
Vergelijking tjdvoorkeur methoden..............................................................................................7
Overzicht beoordelingsmethoden.................................................................................................7
Leasing...........................................................................................................................................7
Hoofdstuk 6........................................................................................................................................8
Voorraadbeheer.............................................................................................................................8
Liquiditeitsplanning........................................................................................................................9
Kerngetallen voor oerkkapitaalbeheer..........................................................................................9
Kerngetallen voor oerkkapitaalbeheer..........................................................................................9
Hoofdstuk 7......................................................................................................................................11
Eigen vermogen...........................................................................................................................11
Eigen vermogen BV en NV...........................................................................................................11
Meerkeuzevragen........................................................................................................................14
Hoofdstuk 9......................................................................................................................................15
Kerngetallen voor liquiditeit........................................................................................................15
Solvabiliteit..................................................................................................................................15
Rentabiliteit.................................................................................................................................15
Begrippen.....................................................................................................................................15
Soorten afschrijvingen.................................................................................................................17




2

, FA1

T1
- 6 theorie-vragen (35% eindcijfer)
- Rekenopgaven (65% eindcijfer)

Hoofdstuk 1 t/m hoofdstuk 9
Vooral hoofdstuk 1,3, en 9
Hoofdstuk 2 en 4 vergeten!

*belangrijk

Jaarverslag
Jaarrekening
 Balans
 Resultatenrekening
 Liquiditeitsoverzicht/kasstroomoverzicht
 Toelichtng

Directieverslag
 Gang van zaken in boekjaar
 Toekomstparagraaf

Overige gegevens
 Accountantsverklaring
 Bestemming van resultaat
 Gebeurtenissen na balansdatum

Balans
Vaste Activa Eigen vermogen
Immaterieel Aandelenkapitaal*
Materieel Agioreserve*
Financieel Winstreserves*
Heroaarderingsreserve*

Vlotende activa Vreemd vermogen
Voorraden voorzieningen (= lang vreemd vermogen)
Debiteuren lang vreemd vermogen
Liquide middelen kort vreemd vermogen

Vaste activa
Immateriële vaste activa = ontoikkelingskosten, concessies, octrooien, merken, betaalde
goodoill
Materiele vaste activa = eigendom financial lease
Financiële vaste activa



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