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Samenvatting Management 1, Boekhouden, Toegepaste Informatica
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Samenvatting Management 1, Boekhouden, Toegepaste Informatica.
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SAMENVATTING MANAGEMENTDUBBEL BOEKHOUDEN
INHOUD
Geschiedenis ........................................................................................................................................................... 3
Definitie ............................................................................................................................................................... 3
Output ................................................................................................................................................................. 3
Doel ..................................................................................................................................................................... 3
De onderneming ................................................................................................................................................. 3
Zelfstandig ....................................................................................................................................................... 3
Vennootschap ................................................................................................................................................. 4
Belanghebbende ............................................................................................................................................. 4
Basisprincipes van dubbel boekhouden .................................................................................................................. 5
De balans ............................................................................................................................................................. 5
Definitie ........................................................................................................................................................... 5
Structuur ......................................................................................................................................................... 5
Het grootboek ..................................................................................................................................................... 5
T-rekening ........................................................................................................................................................... 5
Boekingsregels balans ......................................................................................................................................... 6
Balansstructuur ............................................................................................................................................... 6
De journaalpost ............................................................................................................................................... 6
Resultatenrekening ............................................................................................................................................. 7
Winst ............................................................................................................................................................... 7
Samenstellende delen ..................................................................................................................................... 7
Definitie ........................................................................................................................................................... 7
Boekingsregels resultatenrekening ................................................................................................................. 7
Verschuiving boekhoudkundig evenwicht .......................................................................................................... 7
Belasting over de toegevoegde waarde (btw) ........................................................................................................ 8
Definitie ............................................................................................................................................................... 8
Tarieven............................................................................................................................................................... 8
Aankoopfactuur .................................................................................................................................................. 8
Categorieën ..................................................................................................................................................... 8
Extra aankoopkosten en kortingen ..................................................................................................................... 9
Aankoopfactuur met extra aankoopkosten .................................................................................................... 9
Creditnota ....................................................................................................................................................... 9
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, Aftrekbaarheid van btw .................................................................................................................................... 10
De jaarlijkse boekhoudcyclus ................................................................................................................................ 10
De beginbalans .................................................................................................................................................. 10
Registratie en verrichtingen .............................................................................................................................. 10
Registratie van aankoop hg, gs en hs ............................................................................................................ 10
Registratie van verkoopverrichtingen ........................................................................................................... 11
Registratie van aankoop DDG ....................................................................................................................... 11
Registratie van aankoop investeringsgoed ................................................................................................... 11
Registratie v/ personeelskosten! .................................................................................................................. 11
Registratie van kredieten .............................................................................................................................. 12
De voorlopige proef- en saldibalans ................................................................................................................. 12
D- C-saldo ...................................................................................................................................................... 12
Regularisatieboekingen ..................................................................................................................................... 13
Boekhoudkundige principes .......................................................................................................................... 13
Afschrijvingen ................................................................................................................................................ 13
Voorraadmutatie ........................................................................................................................................... 14
Waardevermindering .................................................................................................................................... 14
Overboeken van LT-schuld naar KT ............................................................................................................... 14
Overige regularisatieboekingen .................................................................................................................... 14
Bepaling van de belastbare winst ..................................................................................................................... 15
Niet belastbare componenten ...................................................................................................................... 15
vennootschapsbelasting................................................................................................................................ 15
Berekening en boeking van de belastingen .................................................................................................. 16
Berekening en bestemming van het resultaat .............................................................................................. 16
resultaatverwerving ...................................................................................................................................... 16
Afsluiten van het grootboek en boeken van de sluitpost in het journaal ..................................................... 17
De jaarrekening ................................................................................................................................................. 17
Juridisch kader .............................................................................................................................................. 17
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, GESCHIEDENIS
DEFINITIE
Het registreren van alle bedrijfsactiviteiten die een impact hebben op de financiële staten van de onderneming,
zijnde de balans, de resultatenrekening en de toelichting.
OUTPUT
Jaarrekening:
• kenm
o Geeft beeld van financ positie en resultaat
o 2 opeenvolgende jaren
o Per boekjaar gemaakt
• Onderdelen
o Balans
o Resultatenrekening
o Resultaatverwerking
o toelichting
DOEL
Info management: resultaat analyseren, evolutie opvolgen, zaak beheren
Info derde: info voor investeerders, personeelsleden, aandeelhouders
Info overheid: wettelijke aangiften
DE ONDERNEMING
Natuurlijk persoon: zaakvoerder = eigenaar vh bedrijf
<->
Rechtspersoon, vennootschap: aandeelhouders = eigenaar vh bedrijf, kiezen management
Beursgenoteerd of niet
• Naamloze vennootschap (nv)
• Besloten vennootschap (bv)
• Coöperatieve vennootschap (cv)
• Maatschap
o Vennootschap onder firma (vof)
o Commanditaire vennootschap (CommV)
ZELFSTANDIG
Voordelen Nadelen
Oprichting Geen minimunkapitaal, bankattest, Financ risico’s Onbeperkt aansprakelijk
financieel plan, oprichtingsakte
Beheer 1 pers beslist Investeringen Zelf financieren
3
Quinten Maas
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