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Bedrijfseconomie leerjaar 1

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Berekeningen en begrippen

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  • October 23, 2024
  • 3
  • 2021/2022
  • Class notes
  • Unal
  • All classes
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Bij een rechtsvorm kan de ondernemer in dienst zijn.

Omzet
Inkoopwaarde -/-
Brutowinst
Bedrijfskosten -/- (afschrijvingskosten, loonkosten..)
Bedrijfsresultaat nettowinst, winst voor rente
Rente -/-
Winst voor belasting
Belasting -/-
Winst

Privé staat niet op de winst-en-verliesrekening

Incidentele winst/verlies -> opbrengst bij verkoop

Jaarverslag bestaat uit winst-en-verliesrekening en balans


Winst-en-verliesrekening
Resultatenrekening
Kosten (winst) Opbrengsten (verlies)

Verbruik productiemiddelen Verkoop moment



Verwachte uitgaven/ontvangsten
Liquiditeitsbegroting
Uitgaven Ontvangsten

Moment van betalen Wanneer het geld
binnenkomt
Vb: lening, geen opbrengst

Ontvangst -> krijgt direct het geld op de bank
Opbrengst -> geld verdient maar niet ontvangen

Aandelenkapitaal + reserves -> eigen vermogen
Voorziening -> lang vreemd vermogen
Rekening-courant -> kort vreemd vermogen
Bank -> vlottende activa

Btw zijn geen kosten
Winst gaat naar eigen vermogen -> minder lenen
Voorraad op -> kosten

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