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...
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
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
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