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Volledige samenvatting boek boekhouden + lesnotities (2e jaar)
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Een volledige samenvatting van het boek boekhouden en lesnotities academiejaar .
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Samenvatting boekhoudenRECHTSPRAKTIJK
,Inhoudsopgave
SAMENVATTING BOEKHOUDEN.........................................................................................................0
DEEL 1: BASISBEGRIPPEN...................................................................................................................4
HOOFDSTUK 1: BOEKHOUDEN IN DE ONDERNEMING.......................................................................4
1. EEN INFORMATIEVERWERKEND SYSTEEM................................................................................................4
2. BOEKHOUDWETGEVING.....................................................................................................................4
2.1. BELGISCH EN EUROPEES BOEKHOUDRECHT.................................................................................................4
2.2. WIE MOET EEN BOEKHOUDING VOEREN?..................................................................................................4
2.3. BOEKHOUDSYSTEEM..............................................................................................................................4
2.4. INDELING VAN DE VENNOOTSCHAPPEN......................................................................................................4
3. DE JAARREKENING............................................................................................................................5
HOOFDSTUK 2: BALANS EN RESULTATENREKENING...........................................................................6
1. VERMOGEN....................................................................................................................................6
1.1. AANWENDING VAN VERMOGEN...............................................................................................................6
1.2. OORSPRONG VAN VERMOGEN.................................................................................................................6
1.3. EVENWICHT.........................................................................................................................................6
2. BALANS.........................................................................................................................................6
2.1. BEGRIP...............................................................................................................................................6
2.2. INDELING VAN DE BALANS......................................................................................................................7
2.3. NOG ENKELE BEGRIPPEN........................................................................................................................8
3. RESULTATENREKENING.......................................................................................................................9
3.1. BEGRIP...............................................................................................................................................9
3.2. INDELING VAN DE RESULTATENREKENING.................................................................................................10
HOOFDSTUK 3: REGISTRATIE VAN DE VERRICHTINGEN....................................................................11
1. BASISPRINCIPES.............................................................................................................................11
1.1. VERRICHTINGEN MET INVLOED OP DE BALANS..........................................................................................11
1.2. VERRICHTINGEN MET INVLOED OP BALANS EN RESULTATENREKENING............................................................11
2. REKENINGEN.................................................................................................................................12
2.1. BEGRIP EN TERMINOLOGIE....................................................................................................................12
2.2. WERKING VAN DE REKENINGEN.............................................................................................................13
2.3. SALDEREN EN CENTRALISEREN VAN EEN REKENING....................................................................................14
3. REKENINGENSTELSEL.......................................................................................................................14
3.1. MINIMUMINDELING VAN HET ALGEMEEN REKENINGENSTELSEL (MAR).........................................................14
3.2. HET GROOTBOEK OF ‘EEN AANGEPAST REKENINGENSTELSEL’........................................................................15
3.3. ENKELE BIJZONDERHEDEN BETREFFENDE HET MAR...................................................................................15
4. PROEF- EN SALDIBALANS..................................................................................................................16
5. DAGBOEK.....................................................................................................................................16
5.1. INHOUD EN VORM..............................................................................................................................16
5.2. SAMENHANG TUSSEN DAGBOEK EN GROOTBOEK.......................................................................................16
1
,DEEL 2: DE BEDRIJFSCYCLUS.............................................................................................................17
HOOFDSTUK 1: AANKOPEN EN VERKOPEN VAN HANDELSGOEDEREN..............................................17
1. FACTUUR, CREDITNOTA EN BTW- PRINCIPE..........................................................................................17
1.1. FACTUUR..........................................................................................................................................17
1.2. CREDITNOTA......................................................................................................................................18
1.3. BTW- PRINCIPES.................................................................................................................................18
1.4. BEREKENING VAN BTW EN FACTUURBEDRAG............................................................................................20
2. HANDELSGOEDEREN........................................................................................................................22
2.1. BEGRIP.............................................................................................................................................22
2.2. PRINCIPES BIJ HET BOEKEN...................................................................................................................23
3. AANKOPEN VAN HANDELSGOEDEREN...................................................................................................24
3.1. DE REKENING 604 AANKOPEN VAN HANDELSGOEDEREN............................................................................24
3.2. AANKOOP MET HANDELSKORTING..........................................................................................................24
3.3. AANKOOP MET AANKOOPKOSTEN...........................................................................................................25
3.4. AANKOOP MET FINANCIËLE KORTING......................................................................................................26
3.5. WAARBORG WEGENS TERUG TE ZENDEN VERPAKKING................................................................................27
3.6. SAMENVATTING..................................................................................................................................28
4. VERKOPEN VAN HANDELSGOEDEREN...................................................................................................28
4.1. DE REKENING 700 VERKOPEN...............................................................................................................28
4.2. VERKOOP MET HANDELSKORTING...........................................................................................................29
4.3. VERKOOP MET DOORGEREKENDE VERKOOPKOSTEN....................................................................................29
4.4. VERKOOP MET FINANCIËLE KORTING.......................................................................................................31
4.5. WAARBORG WEGENS TERUG TE ZENDEN VERPAKKING................................................................................32
4.6. SAMENVATTING..................................................................................................................................33
5. VOORRAADWIJZIGINGEN..................................................................................................................33
HOOFDSTUK 2: ANDERE ELEMTEN VAN HET BEDRIJFS- RESULTAAT..................................................34
1. DIENSTEN EN DIVERSE GOEDEREN.......................................................................................................34
1.1. INHOUD............................................................................................................................................34
1.2. INDELING..........................................................................................................................................35
1.3. VOORBEELD.......................................................................................................................................35
2. PERSONEELSKOSTEN........................................................................................................................35
2.1. INHOUD............................................................................................................................................35
2.2. SAMENSTELLING VAN DE BEZOLDIGINGSKOST............................................................................................35
2.3. DE LOONSTAAT, BASISDOCUMENT VAN DE BOEKING...................................................................................36
2.4. BOEKING VAN DE BEZOLDIGINGSKOSTEN..................................................................................................36
2.5. FACTURATIE DOOR HET SOCIAAL SECRETARIAAT.........................................................................................37
DEEL 3: VERMOGENSBESTANDDELEN VAN DE LANGE TERMIJN.......................................................38
HOOFDSTUK 1: VASTE ACTIVA.........................................................................................................38
1. INDELING......................................................................................................................................38
2. MATERIËLE ACTIVA.........................................................................................................................38
2.1. INHOUD............................................................................................................................................38
2.2. VERWERVING.....................................................................................................................................38
2
, 2.3. AFSCHRIJVINGEN OP NIET DUURZAME MATERIËLE VASTE ACTIVA...................................................................39
2.4. WAARDEVERMINDERINGEN VAN DUURZAME MATERIËLE VASTE ACTIVA..........................................................41
2.5. VERKOOP VAN EEN MATERIEEL VAST ACTIEF.............................................................................................41
3. IMMATERIËLE VASTE ACTIVA..............................................................................................................42
3.1. INHOUD............................................................................................................................................42
3.2. ONTSTAAN........................................................................................................................................42
3.3. AFSCHRIJVINGEN EN WAARDEVERMINDERINGEN OP IMMATERIËLE VASTE ACTIVA.............................................43
3.4. VERKOOP VAN IMMATERIËLE VASTE ACTIVA..............................................................................................44
HOOFDSTUK 2: LENINGEN OP MEER DAN ÉÉN JAAR........................................................................44
1. BEGRIP........................................................................................................................................44
2. LENING MET VASTE AFLOSSINGSBESTANDDELEN EN DEGRESSIEVE ANNUÏTEITBEDRAGEN....................................45
2.1. AANGAAN VAN DE LENING....................................................................................................................45
2.2. EINDE BOEKJAAR................................................................................................................................45
2.3. BETALING VAN DE ANNUÏTEIT................................................................................................................46
HOOFDSTUK 3: OPRICHTINGSKOSTEN.............................................................................................46
1. INHOUD.......................................................................................................................................46
2. ONTSTAAN....................................................................................................................................47
2.1. DIRECTE ACTIVERING VAN OPRICHTINGSKOSTEN........................................................................................47
2.2. INDIRECT ACTIVEREN VAN OPRICHTINGSKOSTEN........................................................................................47
3. AFSCHRIJVINGEN............................................................................................................................47
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