Summary

MAC SAMENVATTING

0 purchase

Course
Management accounting

Institution
Hogeschool Zuyd (HZ)

In deze samenvatting voor Management Accounting Module 3 aan de Hotel Management School in Maastricht vind je alles wat we hebben behandeld tijdens de colleges en in de oefentoetsen. Alle onderwerpen komen voorbij: van het opstellen van een cashbudget en de mutatiebalans tot de winst- en verliesrek...

[Show more]

Preview 2 out of 7 pages

View example

Uploaded on October 30, 2024
Number of pages 7
Written in 2023/2024
Type Summary

management accounting
mac
module 3
cashbudget
mutatiebalans
financiële feiten
winst verliesrekening
ratios
hosta
benchmarking
balans
m3

Institution
Hogeschool Zuyd (HZ)
Education
Hotelmanagement School
Course
Management accounting

$7.56

Add to cart

Save

100% satisfaction guarantee
Immediately available after payment
Both online and in PDF
No strings attached

MANAGEMENT ACCOUNTING

INDELING VRAGEN TENTAMEN:
1. Financiele feiten/winst-verliesrekening + eind balans W1/2
a. Hotel Maes, Mille pasta, Hotel Vrijthof, Hotel Helios
2. Cash budget W3/4
a. Cash budget, Cash Conversion Cycle
3. 1/8 opdrachten Moodle W6
4. Journaalposten/mutatiebalansen W1/2
a. Funda Food, Bergdroom, Mac Donald
5. Ratio’s/HOSTA/benchmarking W5/7
a. The king, EA HOSTA

QUESTION 1/4
BALANCE
★ DEBIT: Alles wat je daadwerkelijk bezit: pand, apparatuur, inventory, supplies, cash
★ CREDIT: Eigen vermogen, lening, gift, crowd funding, leveranciers
★ Gemeten bepaald moment
Fixed assets (vaste activa) Owner’s equity (eigen vermogen)
Current assets (vlottende activa) Long term liabilities (LVV)
Short term liabilities (KVV)

Debit (activa) Credit (passiva)
VASTE ACTIVA (FA) EIGEN VERMOGEN (OE)
Pand Omzet excl. BTW
Inventaris
Auto
VLOTTENDE ACTIVA (CA) LVV
Voorraad excl. BTW Lening
Debiteuren te ontvangen
Vooruit betaalde bedragen
Bank KVV (CL)
Kasgeld Crediteuren te betalen
Te vorderen BTW inkoop Voorruit ontvangen bedragen
Te betalen BTW verkoop
Nog te betalen

WINST-VERLIESREKENING
★ Kosten en opbrengsten = periode
★ Alles exclusief btw
★ Moment van ontvangst doet er niet toe
★ Inkoopwaarde van verkoop toegerekend op moment van verkoop
★ Afschrijving = kosten
★ Verandering van eigen vermogen

Inkopen/voorraad = terugkrijgen = te vorderen BTW
Verkopen = betalen = te betalen BTW

, AFSCHRIJVING = kosten = P&L en balans
AFLOSSING = uitgaven = balans en liquiditeitsbegroting (rentekosten op P&L
QUESTION 2
CASH BUDGET

Cash conversion cycle and operating cycle:

Operating Cycle (Bedrijfscyclus) as short as possible:
★ Operating Cycle = Voorraaddagen + Debiteurendagen

Inventory Days (Voorraaddagen):
★ Voorraaddagen = (Gemiddelde Voorraad / inslag) * 365

Accounts Receivable Days (Debiteurendagen):
★ Debiteurendagen = (Gemiddelde debiteuren / omzet) * 365

Accounts Payable Days (Crediteurendagen):
★ Crediteurendagen = (Gemiddelde Crediteuren / inslag) * 365

Cash Conversion Cycle (Kasconversiecyclus) as short as possible:
★ Cash Conversion Cycle = Voorraaddagen + Debiteurendagen - Crediteurendagen

Belangrijkste is to keep the OC and CCC as short as possible
Verkleiner door: later betalen van je leveranciers, zorgen dat je gasten sneller betalen

The benefits of buying summaries with Stuvia:

Guaranteed quality through customer reviews

Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.

Quick and easy check-out

You can quickly pay through EFT, credit card or Stuvia-credit for the summaries. There is no membership needed.

Focus on what matters

Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!

Frequently asked questions

What do I get when I buy this document?

You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.

Satisfaction guarantee: how does it work?

Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.