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Samenvatting vennootschapsboekhouden 1,
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Samenvatting vennootschapsboekhouden 1, gegeven door mevr. Casaert. Accountancy en fiscaliteit Vives
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DEEL 1: DE JAARREKENING: PRINCIPES EN INLEIDENDE OEFENINGEN ............................................................ 41 DE RESULTATENREKENING .................................................................................................................................... 4
2 BOEKHOUDEN, KEN JE HET NOG? .......................................................................................................................... 4
2.1 Aankoop met handelskorting ................................................................................................................ 4
2.2 Verkoop met handelskorting ................................................................................................................. 4
2.3 Loonstaat .............................................................................................................................................. 5
2.4 Voorraadwijziging ................................................................................................................................. 5
DEEL 2: BOEKHOUDRECHT EN ALGEMENE BEGINSELEN ................................................................................ 6
1 SOORTEN JAARREKENINGEN ................................................................................................................................. 6
DEEL 3: LIQUIDE MIDDELEN EN OVERLOPENDE REKENINGEN........................................................................ 7
1 LIQUIDE MIDDELEN ............................................................................................................................................ 7
1.1 Ontvangen cheque ................................................................................................................................ 7
1.2 Uitgeschreven cheque........................................................................................................................... 7
1.3 Schulden in rekening courant................................................................................................................ 7
1.4 ‘58’ interne overboekingen ................................................................................................................... 8
2 OVERLOPENDE EN WACHTREKENINGEN .................................................................................................................. 8
2.1 Overlopende rekeningen ....................................................................................................................... 8
2.2 Wachtrekeningen ‘499’ ......................................................................................................................... 9
2.3 Toepassing .......................................................................................................................................... 10
DEEL 4: ENKELE ELEMENTEN VAN HET EIGEN VERMOGEN .......................................................................... 11
1 KAPITAAL BIJ NV .............................................................................................................................................. 11
1.1 Oprichting of kapitaalverhoging in speciën ........................................................................................ 11
1.2 Oprichting of kapitaalverhoging door inbreng in natura ................................................................... 12
1.3 Kapitaalverhoging door incorporatie van eigen vermogenselementen ............................................. 13
1.4 Kapitaalverhoging door incorporatie van winst van het boekjaar ..................................................... 14
1.5 Kapitaalverhoging door incorporatie van schulden............................................................................ 14
1.6 Kapitaalvermindering ......................................................................................................................... 15
1.7 Voorkeurrecht ..................................................................................................................................... 16
1.8 Theorievragen en oefeningen ............................................................................................................. 18
2 UITGIFTEPREMIES NV ....................................................................................................................................... 20
2.1 Voorbeeld kapitaalverhoging met inbreng in speciën ........................................................................ 20
2.2 Voorbeeld kapitaalverhoging door inbreng in natura ........................................................................ 22
2.3 Overzicht verschillende situaties m.b.t. kapitaalverhoging in speciën ............................................... 24
2.4 Voorbeeld voorkeurrecht en uitgiftepremie ........................................................................................ 26
2.5 Theorievragen en oefeningen ............................................................................................................. 28
SV Vennboekhouden 2 (2022-2023)
, 3 KAPITAALLOZE BV ............................................................................................................................................ 29
3.1 Oprichting met inbreng in geld ........................................................................................................... 30
3.2 Oprichting door inbreng in natura ...................................................................................................... 30
3.3 Vermindering van de inbreng ............................................................................................................. 31
3.4 Bvba naar BV....................................................................................................................................... 31
3.5 Theorievragen en oefeningen ............................................................................................................. 32
4 RESERVES EN OVERGEDRAGEN WINST/ VERLIES ...................................................................................................... 34
4.1 Berekenen vennootschapsbelasting ................................................................................................... 34
4.2 Boeken vennootschapsbelasting......................................................................................................... 36
4.3 Uitkeerbare winst................................................................................................................................ 37
4.4 Resultaatbestemming ......................................................................................................................... 39
4.5 Inkoop eigen aandelen........................................................................................................................ 41
4.6 Liquidatiereserve................................................................................................................................. 43
4.7 Theorievragen en oefeningen ............................................................................................................. 44
DEEL 5: VORDERINGEN EN SCHULDEN ....................................................................................................... 47
1 WAARDERING VAN VORDERINGEN EN SCHULDEN ................................................................................................... 47
1.1 Algemene waarderingsregel aan NW................................................................................................. 47
1.2 Waardeverminderingen op vorderingen ............................................................................................ 47
1.3 Vastrentende effecten of obligaties .................................................................................................... 48
1.4 Waardering vreemde valuta ............................................................................................................... 53
1.5 Toepassingen ...................................................................................................................................... 53
2 VORDERINGEN OP MEER DAN ÉÉN JAAR ................................................................................................................ 54
2.1 Aankoop op krediet ............................................................................................................................. 54
2.2 Theorievragen ..................................................................................................................................... 55
3 VORDERINGEN OP TEN HOOGSTE 1 JAAR............................................................................................................... 57
3.1 Handelsvorderingen afstaan aan een ‘factor’ .................................................................................... 57
3.2 Theorievragen ..................................................................................................................................... 58
4 SCHULDEN OP MEER DAN ÉÉN JAAR ..................................................................................................................... 59
4.1 Gewone leningen ................................................................................................................................ 59
4.2 Schulden LT bij kredietinstellingen ...................................................................................................... 60
4.3 Converteerbare leningen .................................................................................................................... 62
4.4 Theorievragen en toepassingen.......................................................................................................... 62
5 SCHULDEN OP TEN HOOGSTE 1 JAAR .................................................................................................................... 63
5.1 Straight loan of vast voorschot (430) ................................................................................................. 63
5.2 Leningen op afbetaling en gelijkaardig (434) ..................................................................................... 63
5.3 Toepassingen ...................................................................................................................................... 64
SV Vennboekhouden 1 (2022-2023)
, 6 GELDBELEGGINGEN .......................................................................................................................................... 65
6.1 Aandelen ............................................................................................................................................. 65
6.2 Vastrentende effecten of obligaties .................................................................................................... 66
6.3 Termijndeposito’s ................................................................................................................................ 66
6.4 Theorievragen en toepassingen.......................................................................................................... 67
SV Vennboekhouden 1 (2022-2023)
, DEEL 1: D E JAARREKENING: PRINCIPES EN INLEIDENDE OEFENINGEN
1 De resultatenrekening
EBIT = Earnings before intrest and taxes
= BR = BO - BK
EBITDA = Earnings before intrest, taxes, depreciation and amertisation
= EBIT + rek ‘63’
2 Boekhouden, ken je het nog?
2.1 Aankoop met handelskorting
3 000 = aankopen hg
3 000 - 60 (2%) = 2 940,00 (financiële korting)
2 940 x 21% = 617,40 (btw)
3 000 + 617,40 = 3 617,40 (leveranciers)
Betaling:
3 617, 40 = leveranciers
60,00 = handelskorting rek ‘757’
3 617,40 - 60 = 3 557,40 (bank)
2.2 Verkoop met handelskorting
10 000 = verkopen hg
10 000 - 200 (2%) = 9 800,00 (financiële korting)
9 800 x 21% = 2 058,00 (btw)
9 800 + 2 058 = 11 858,00 (leveranciers)
Handelskorting al boeken op rek ‘708’!
Handelskorting is hier een opbrengst, maar aan de debetzijde!
Betaling:
11 858,00 = bank
200,00 = handelskorting rek ‘675’
11 858 + 200 = 12 058,00 (klanten)
Handelskorting wordt een kost
SV Vennboekhouden 2 (2022-2023) 4
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