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Samenvatting Antwoorden van alle oefeningen in het boek
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Oplossingen van Alle oefeningen in het boek
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BASISBOEKHOUDENOPLOSSINGENBOEK
,
,BASISBOEKHOUDEN
OPLOSSINGENBOEK
Erik De Lembre
Renate Caen
Carine Coppens
Carine Patfoort
Sadi Podevijn
Antwerpen – Cambridge
,Basisboekhouden. Oplossingenboek
Erik De Lembre, Renate Caen, Carine Coppens, Carine Patfoort en Sadi Podevijn
© 2011 Intersentia
Antwerpen – Cambridge
www.intersentia.be
ISBN 978-94-000-0170-1
D/2011/7849/24
NUR 820
Alle rechten voorbehouden. Behoudens uitdrukkelijk bij wet bepaalde uitzonderingen mag niets uit deze uitgave worden
verveelvoudigd, opgeslagen in een geautomatiseerd gegevensbestand of openbaar gemaakt, op welke wijze ook, zonder de
uitdrukkelijke voorafgaande toestemming van de uitgever.
,Inhoud
HOOFDSTUK 1
BASISBEGINSELEN VAN HET DUBBEL BOEKHOUDEN
1 Algemeen ........................................................................................................................... 1
2 Algemeen ........................................................................................................................... 2
3 Algemeen ........................................................................................................................... 2
4 Rubricering balans ............................................................................................................ 4
5 Beginbalans........................................................................................................................ 5
6 Vermogen........................................................................................................................... 5
7 Eigen vermogen en balans ............................................................................................... 6
8 Beginbalans........................................................................................................................ 6
9 Balans ................................................................................................................................. 7
10 Balans ................................................................................................................................. 7
11 Beginbalans........................................................................................................................ 8
12 Balans ................................................................................................................................. 8
13 Balanstechniek .................................................................................................................. 9
14 Journaal, proef- en saldibalans en eindbalans .............................................................. 16
15 Balans ................................................................................................................................. 20
16 Beginbalans, grootboek, dagboek, proef- en saldibalans, eindbalans en
resultatenrekening ............................................................................................................ 21
17 Balans ................................................................................................................................. 26
18 Balans ................................................................................................................................. 26
19 Balans ................................................................................................................................. 27
20 Multiple choice .................................................................................................................. 28
HOOFDSTUK 2
REGISTRATIE VAN DE AAN- EN VERKOOPCYCLUS
21 Algemeen ........................................................................................................................... 31
22 Algemeen ........................................................................................................................... 32
23 Algemeen ........................................................................................................................... 33
24 Aankopen handelsgoederen ............................................................................................ 33
25 Aankopen handelsgoederen, individuele leveranciersrekeningen ............................. 34
,Basisboekhouden – Oplossingenboek
26 Aankopen handelsgoederen en investeringsgoederen................................................. 36
27 Commerciële en financiële aankoopkortingen ............................................................. 36
28 Aankopen........................................................................................................................... 37
29 Aankopen handelsgoederen en grond- en hulpstoffen................................................ 38
30 Aankopen diensten en diverse goederen ....................................................................... 39
31 Aankopen handelsgoederen buitenland ........................................................................ 40
32 Aankopen handelsgoederen buitenland ........................................................................ 41
33 Aankopen........................................................................................................................... 42
34 Te betalen wissels .............................................................................................................. 44
35 Facturatie ........................................................................................................................... 44
36 Facturatie ........................................................................................................................... 46
37 Verkopen ............................................................................................................................ 46
38 Verkopen ............................................................................................................................ 47
39 Verkopen ............................................................................................................................ 48
40 Te innen wissels................................................................................................................. 49
41 Verkopen buitenland ........................................................................................................ 50
42 Verkopen buitenland ........................................................................................................ 51
43 Collectieve en individuele rekeningen ‘klanten’ en ‘leveranciers’ .............................. 51
44 Facturatie ........................................................................................................................... 54
45 MAR ................................................................................................................................... 55
46 Aankopen en verkopen .................................................................................................... 56
47 Aankopen en verkopen .................................................................................................... 57
48 Multiple choice .................................................................................................................. 58
HOOFDSTUK 3
REGISTRATIE VAN DE ANDERE ELEMENTEN VAN DE ONDERNEMINGS-
CYCLUS
49 Algemeen ........................................................................................................................... 63
50 Algemeen ........................................................................................................................... 64
51 Algemeen ........................................................................................................................... 65
52 Bezoldiging arbeider ........................................................................................................ 67
53 Bezoldiging bedienden..................................................................................................... 67
54 Bezoldiging bedienden..................................................................................................... 67
55 Personeelskosten ............................................................................................................... 68
56 Personeelskosten ............................................................................................................... 69
57 Personeelskosten ............................................................................................................... 71
58 Sociaal secretariaat ........................................................................................................... 72
59 Sociaal secretariaat ........................................................................................................... 73
60 Vakantiegeld ...................................................................................................................... 74
61 Materiële vaste activa ....................................................................................................... 75
62 Materiële vaste activa ....................................................................................................... 75
63 Materiële vaste activa ....................................................................................................... 75
64 Materiële vaste activa ....................................................................................................... 76
65 Materiële vaste activa ....................................................................................................... 77
vi Intersentia
, Inhoud
66 Materiële vaste activa ....................................................................................................... 79
67 Investeringslening ............................................................................................................. 80
68 Investeringslening ............................................................................................................. 82
69 Financiële verrichtingen .................................................................................................. 84
70 Aankopen, verkopen en sociaal secretariaat ................................................................. 85
71 Personeelskosten ............................................................................................................... 87
72 Afschrijvingen ................................................................................................................... 88
73 Afschrijvingen ................................................................................................................... 89
74 Investeringslening ............................................................................................................. 89
75 Multiple choice .................................................................................................................. 92
HOOFDSTUK 4
AFSLUITVERRICHTINGEN (INVENTARIS) – RESULTAATBEPALING –
OPSTELLEN VAN DE JAARREKENING
76 Algemeen ........................................................................................................................... 95
77 Algemeen ........................................................................................................................... 96
78 Algemeen ........................................................................................................................... 97
79 Nog te ontvangen en nog op te maken facturen en creditnota’s ................................. 99
80 Voorraadwijzigingen ........................................................................................................ 100
81 Uitstel- en anticipatieposten............................................................................................ 101
82 Twijfelachtige vorderingen en waardeverminderingen ............................................... 102
83 Twijfelachtige vorderingen en waardeverminderingen ............................................... 103
84 Twijfelachtige vorderingen en waardeverminderingen ............................................... 106
85 Waardering activa en passiva .......................................................................................... 108
86 Inventarisverrichtingen.................................................................................................... 110
87 Resultaatverwerking ......................................................................................................... 112
88 Resultaatverwerking ......................................................................................................... 116
89 Resultaatverwerking ......................................................................................................... 117
90 Resultaatverwerking ......................................................................................................... 119
91 Resultaatverwerking ......................................................................................................... 121
92 Investeringslening ............................................................................................................. 123
93 Winstbelasting................................................................................................................... 125
94 Rekening ............................................................................................................................ 125
95 Resultaatbepaling.............................................................................................................. 125
96 Multiple choice .................................................................................................................. 128
97 Multiple choice .................................................................................................................. 132
98 Syntheseoefening I............................................................................................................ 136
99 Syntheseoefening II .......................................................................................................... 149
100 Syntheseoefening III......................................................................................................... 165
Intersentia vii
,
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