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17/20 uitgebreide samenvatting theorie en oefening inleiding boekhouden
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Mauro Crabbé Academiejaar: 2024-2025 Studiepunten: 3SAMENVATTING
INLEIDING BOEKHOUDEN
HOOFDSTUK 1 ACHTERGROND EN WETTELIJK KADER................................................................................................................................................. 5
1.1 WAT IS BOEKHOUDEN? .........................................................................................................................................................................................................5
1.2 WIE ZIJN DE INFORMATIEVRAGERS?........................................................................................................................................................................................5
1.3 DE JAARREKENING, EEN ANTWOORD AAN DE INFORMATIEVRAGERS.......................................................................................................................................................................... 5
1.4 JAARREKENING: VOLLEDIG OF VERKORT MODEL........................................................................................................................................................................................................... 6
1.4.1 Criteria .................................................................................................................................................................................................................... 6
1.5 JAARREKENING VOLGENS MICROMODEL......................................................................................................................................................................................................................... 8
1.5.1 Microvennootschap ................................................................................................................................................................................................. 8
1.5.2 Twee achtereenvolgende boekjaren........................................................................................................................................................................ 9
HOOFDSTUK 2 ALGEMEEN AANVAARDE BOEKHOUDPRINCIPES ................................................................................................................................. 9
2.1 GRONDSLAGEN .................................................................................................................................................................................................................................................................. 9
2.2 VASTLEGGEN VAN GEBEURTENISSEN ........................................................................................................................................................................................................................... 10
2.3 VASTSTELLEN VAN DE WAARDE VAN DE GEREGISTREERDE GEBEURTENISSEN ...................................................................................................................................................... 11
2.4 REGELS IN VERBAND MET DE RAPPORTERING ............................................................................................................................................................................................................ 12
HOOFDSTUK 3 DE BOEKHOUDTECHNIEK ...................................................................................................................................................................... 12
3.1 REKENINGEN .................................................................................................................................................................................................................................................................. 12
HOOFDSTUK 4 DE ONDERNEMING IS BTW-PLICHTIGE................................................................................................................................................ 12
4.1 INLEIDING ....................................................................................................................................................................................................................................................................... 12
4.2 BELASTINGEN OVER DE TOEGEVOEGDE WAARDE ...................................................................................................................................................................................................... 13
4.3 BELASTINGDRAGER........................................................................................................................................................................................................................................................ 13
4.4 BELASTINGPLICHTEN..................................................................................................................................................................................................................................................... 13
4.5 PLAATS VAN LEVERING ................................................................................................................................................................................................................................................. 14
4.5.1 Levering en verwerving van goederen .................................................................................................................................................................. 14
4.5.2 Plaats van levering ................................................................................................................................................................................................ 15
4.6 MAATSTAF VAN HEFFING .............................................................................................................................................................................................................................................. 15
4.7 BTW-TARIEF ................................................................................................................................................................................................................................................................. 15
4.8 BTW-AANGIFTE............................................................................................................................................................................................................................................................. 16
4.9 BOEKHOUDKUNDIGE VERWERKING ............................................................................................................................................................................................................................. 16
HOOFDSTUK 5 DE AANKOOPCYCLUS .............................................................................................................................................................................. 16
5.1 VERANTWOORDINGSSTUKKEN ..................................................................................................................................................................................................................................... 16
5.2 INKOMENDE FACTUUR EN INKOMENDE CREDITNOTA ............................................................................................................................................................................................... 16
5.2.1 Inkomende factuur – Handelsgoederen, grondstoffen, hulpstoffen ...................................................................................................................... 16
5.2.2 Inkomende factuur – bijkomende kosten .............................................................................................................................................................. 16
5.2.3 Inkomende factuur – diensten en diverse goederen.............................................................................................................................................. 16
Samenvatting Inleiding Boekhouden – SEM 1 – AJ 2024-2025 1
, 5.2.4 Inkomende creditnota – handelsgoederen, grond- en hulpstoffen........................................................................................................................ 17
5.3 KORTINGEN .................................................................................................................................................................................................................................................................... 17
5.3.1 Commerciële kortingen, rechtstreeks vermeld op factuur .................................................................................................................................... 17
5.3.2 Commerciële korting, achteraf via een creditnota................................................................................................................................................ 17
5.3.3 Financiële kortingen ............................................................................................................................................................................................. 18
5.4 AANKOPEN EN BIJZONDERE BTW-ASPECTEN ............................................................................................................................................................................................................. 19
5.4.1 Inkomende factuur – BTW niet of volledig aftrekbaar ......................................................................................................................................... 19
5.4.2 Werken in onroerende staat ................................................................................................................................................................................. 19
5.4.3 Intracommunautaire leveringen: verkopen aan klanten in EU-lidstaten, andere dan België .............................................................................. 19
5.4.4 Invoer: aankoop uit niet-EU lidstaat..................................................................................................................................................................... 19
5.5 AFLOOP VAN DE AANKOOPVERRICHTING: BETALING................................................................................................................................................................................................. 20
5.5.1 Betaling via overschrijving.................................................................................................................................................................................... 20
5.5.2 Betalingen via kas ................................................................................................................................................................................................. 20
5.6 AANKOPEN GEFACTUREERD IN VREEMDE VALUTA .................................................................................................................................................................................................... 21
5.6.1 Negatieve wisselresultaten.................................................................................................................................................................................... 21
5.6.2 Positieve wisselresultaten ..................................................................................................................................................................................... 21
HOOFDSTUK 6 DE VERKOOPCYCLUS ............................................................................................................................................................................... 22
6.1 VERANTWOORDINGSSTUKKEN ..................................................................................................................................................................................................................................... 22
6.2 UITGAANDE FACTUUR EN UITGAANDE CREDITNOTA ................................................................................................................................................................................................. 22
6.2.1 Uitgaande verkoopfactuur .................................................................................................................................................................................... 22
6.2.2 Uitgaande creditnota ............................................................................................................................................................................................ 22
6.2.3 Aankoopfactuur voor kosten van verkoop gepresteerd door derden ................................................................................................................... 23
6.3 KORTINGEN .................................................................................................................................................................................................................................................................... 23
6.3.1 Commerciële kortingen rechtstreeks vermeld op de factuur ................................................................................................................................ 23
6.3.2 Commerciële kortingen achteraf via een creditnota toegekend ........................................................................................................................... 23
6.3.3 Financiële kortingen ............................................................................................................................................................................................. 24
6.4 VERKOPEN EN BIJZONDERE BTW-ASPECTEN .............................................................................................................................................................................................................. 25
6.4.1 Levering van werken in onroerende staat ............................................................................................................................................................ 25
6.4.2 Intracommunautaire leveringen: verkopen aan klanten in EU-lidstaten, andere dan België .............................................................................. 25
6.4.3 Uitvoer: verkopen aan klanten buiten de EU-lidstaten ......................................................................................................................................... 25
6.5 AFLOOP VAN DE VERKOOPVERRICHTING: ONTVANGST ............................................................................................................................................................................................. 25
6.5.1 Ontvangen in kas................................................................................................................................................................................................... 25
6.5.2 Ontvangsten via overschrijvingen ......................................................................................................................................................................... 26
6.6 VERKOPEN GEFACTUREERD IN VREEMDE VALUTA .................................................................................................................................................................................................... 26
6.6.1 Positieve wisselresultaten ..................................................................................................................................................................................... 26
6.6.2 Negatieve wisselresultaten.................................................................................................................................................................................... 27
HOOFDSTUK 7 DE BETALINGS- EN INNINGSCYCLUS ..................................................................................................................................................... 27
7.1 INLEIDING ....................................................................................................................................................................................................................................................................... 27
7.2 FINANCIËLE KORTING VERSTREKT AAN KLANTEN ..................................................................................................................................................................................................... 27
7.3 FINANCIËLE KORTING VERKREGEN VAN LEVERANCIERS ........................................................................................................................................................................................... 28
7.4 OVERDRACHT TUSSEN KAS EN BANK ........................................................................................................................................................................................................................... 28
7.4.1 Overdracht van kas naar bank.............................................................................................................................................................................. 28
7.5 GIRAAL VERKEER: KREDIETINSTELLINGEN ................................................................................................................................................................................................................. 29
7.5.1 Sorting van klanten op de rekening van de onderneming .................................................................................................................................... 29
7.5.2 Cheques door klant uitgeschreven ten gunste van de onderneming ..................................................................................................................... 29
7.5.3 Overschrijving ten gunste van leveranciers .......................................................................................................................................................... 29
7.5.4 Uitgeschreven cheques ten gunste van leveranciers ............................................................................................................................................. 30
7.5.5 Verrichtingen tussen financiële instellingen onderling......................................................................................................................................... 30
7.6 BETAALKAARTEN ........................................................................................................................................................................................................................................................... 31
7.6.1 Ontvangsten van klanten via betaalkaarten ......................................................................................................................................................... 31
7.6.2 Betaling aan leveranciers via betaalkaarten ........................................................................................................................................................ 31
7.7 KREDIETKAARTEN (MASTERCARD, AMERICAN EXPRESS, VISA …)........................................................................................................................................... 32
Samenvatting Inleiding Boekhouden – SEM 1 – AJ 2024-2025 2
, 7.7.1 Boeking bij de kaarthouder................................................................................................................................................................................... 32
7.7.2 Boeking bij de begunstige! .................................................................................................................................................................................... 32
7.8 AFHANDELEN VAN VORDERINGEN EN SCHULDEN IN VREEMD GELD........................................................................................................................................................................ 33
7.8.1 Afhandelen van vorderingen in vreemde valuta ................................................................................................................................................... 33
HOOFDSTUK 8 DE PERSONEELSCYCLUS ......................................................................................................................................................................... 34
8.1 BOEKHOUDKUNDIGE VERWERKING ............................................................................................................................................................................................................................. 34
8.1.1 Berekening bezoldigingeN .................................................................................................................................................................................... 34
8.1.2 Voorschotten op bezoldigingen personeel ............................................................................................................................................................ 35
8.1.3 Bezoldiging van bestuurders en zaakvoerders ..................................................................................................................................................... 35
A. Vennootschap................................................................................................................................................................................................................. 35
B. Handelaar-natuurlijk persoon....................................................................................................................................................................................... 36
8.1.4 Beslaglegging op bezoldegingen ........................................................................................................................................................................... 36
8.2 PERSONEELSADMINISTRATIE WANNEER DE ONDERNEMING BEROEP DOET OP EEN ERKEND SOCIAAL SECRETARIAAT.................................................................................... 38
8.2.1 Wat is een sociaal secretariaat? ............................................................................................................................................................................ 38
8.2.2 Boekhoudkundige Verwerking .............................................................................................................................................................................. 38
8.3 VAKANTIEGELD.............................................................................................................................................................................................................................................................. 38
8.3.1 Basisprincipe ......................................................................................................................................................................................................... 38
8.3.2 Boekhoudkundige verwerking .............................................................................................................................................................................. 39
Boekjaar 20N0.................................................................................................................................................................................................................... 39
Boekjaar 20N1.................................................................................................................................................................................................................... 39
HOOFDSTUK 9 DE INVESTERINGSCYCLUS ...................................................................................................................................................................... 40
9.1 INLEIDING ....................................................................................................................................................................................................................................................................... 40
9.2 INKOMENDE FACTUUR ................................................................................................................................................................................................................................................... 40
9.3 AFSCHRIJVINGEN EN WAARDEVERMINDERINGEN ...................................................................................................................................................................................................... 41
9.3.1 Waardevermeerderingen ...................................................................................................................................................................................... 41
9.3.2 Waardevermindering ............................................................................................................................................................................................ 43
9.4 REALISATIE VAN VASTE ACTIVA ................................................................................................................................................................................................................................... 43
9.4.1 Realisatie met verlies ............................................................................................................................................................................................ 43
9.4.2 Realisatie met winst .............................................................................................................................................................................................. 44
HOOFDSTUK 10 DE FINANCIERINGSCYCLUS .................................................................................................................................................................. 44
10.1 EIGEN VERMOGEN .................................................................................................................................................................................................................................................... 44
10.2 SCHULDEN OP MEER DAN ÉÉN JAAR ....................................................................................................................................................................................................................... 45
10.2.1 Aflossingstabel: gelijke aflossing ........................................................................................................................................................................... 45
10.2.2 Overlopende rekeningen ....................................................................................................................................................................................... 48
A. Overlopende rekeningen van het actief ................................................................................................................................................................... 48
B. Overlopende rekeningen van het passief ................................................................................................................................................................. 49
10.3 SCHULDEN OP TEN HOOGSTE ÉÉN JAAR ................................................................................................................................................................................................................. 49
10.3.1 Ontvangen leverancierskrediet ............................................................................................................................................................................. 49
10.3.2 Bank, voorschotten in R/C..................................................................................................................................................................................... 49
HOOFDSTUK 11 DE JAARLIJKSE AFSLUITING EN OPMAAK VAN DE JAARREKENING .............................................................................................. 50
11.1 INLEIDING ................................................................................................................................................................................................................................................................. 50
11.2 DE VOORLOPIGE PROEF- EN SALDIBALANS ........................................................................................................................................................................................................... 50
11.3 INVENTARISVERRICHTINGEN IN VERBAND MET AANKOPEN EN VERKOPEN ..................................................................................................................................................... 51
11.3.1 Ontvangen goederen of diensten waarvoor de onderneming nog geen factuur voor heeft gekregen.................................................................. 51
11.3.2 Nog te ontvangen creditnota’s op aangekochte goederen.................................................................................................................................... 51
11.3.3 Verkochte goederen waarvoor nog geen factuur opgemaakt is ........................................................................................................................... 52
11.3.4 Nog op te maken creditnota’s ............................................................................................................................................................................... 52
11.4 INVENTARISVERRICHTINGEN I.V.M. VOORRADEN ............................................................................................................................................................................................... 52
11.4.1 In handelsondernemingen ..................................................................................................................................................................................... 52
B. Waardevermindering handelsgoederen ....................................................................................................................................................................... 53
11.4.2 In Productieondernemingen .................................................................................................................................................................................. 53
Samenvatting Inleiding Boekhouden – SEM 1 – AJ 2024-2025 3
, A. Aangekochte voorraden (zie handelsondernemingen) ................................................................................................................................................ 53
B. Geproduceerde voorraden............................................................................................................................................................................................. 54
11.5 UITSTEL EN ANTICIPATIEPOSTEN........................................................................................................................................................................................................................... 55
11.5.1 Algemeen............................................................................................................................................................................................................... 55
11.5.2 Uitstelposten.......................................................................................................................................................................................................... 56
A. Over te dragen kosten ................................................................................................................................................................................................... 56
B. Over te dragen opbrengsten.......................................................................................................................................................................................... 56
11.5.3 Anticipatieposten .................................................................................................................................................................................................. 57
A. Toe te rekenen kosten ................................................................................................................................................................................................... 57
B. Verkregen opbrengsten ................................................................................................................................................................................................. 57
11.6 INVENTARISVERRICHTINGEN IN VERBAND MET VORDERINGEN EN SCHULDEN................................................................................................................................................ 58
11.6.1 Problematiek van de waardering in vreemde valuta ........................................................................................................................................... 58
A. Ontstaan ......................................................................................................................................................................................................................... 58
B. Inning of betaling ........................................................................................................................................................................................................... 59
C. Tussentijdse inventaris .................................................................................................................................................................................................. 59
11.6.2 Twijfelachtige vorderingen en waardeverminderingen........................................................................................................................................ 61
A. Dubieuze vordering ....................................................................................................................................................................................................... 61
B. AFwikkeling ................................................................................................................................................................................................................... 62
Scenario 1: Bewerking op de volgende inventarisdatum ............................................................................................................................................ 62
Scenario 2: Definitieve afwikkeling .............................................................................................................................................................................. 63
Scenario 3: Minnelijk of collectief akkoord ...................................................................................................................................................................63
11.6.3 Schulden ................................................................................................................................................................................................................ 63
11.6.4 Btw ........................................................................................................................................................................................................................ 64
11.7 INVENTARISVERRICHTINGEN IN VERBAND MET VASTE ACTIVA......................................................................................................................................................................... 65
11.7.1 Afschrijvingen........................................................................................................................................................................................................ 65
11.7.2 Waardeverminderingen ........................................................................................................................................................................................ 66
DEEL 2 HOOFDSTUK 12 ................................................................................................................................................................................................................. 66
11.8 RESULTAATBESTEMMING OPMAKEN ..................................................................................................................................................................................................................... 66
11.9 VENNOOTSCHAPSBELASTINGEN ............................................................................................................................................................................................................................. 66
11.9.1 Boekhoudkundige verwerking van de voorafbetaling .......................................................................................................................................... 66
11.10 RESULTAATBEPALING EN RESULTAATVERWERKING ........................................................................................................................................................................................... 68
11.10.1 Extracomptabele berekening van de te bestemmen winst (verlies) ................................................................................................................ 68
11.10.2 Bestemming van het resultaat: de rekeningengroep “14 Overgedragen winst (verlies)” heeft geen beginsaldo ......................................... 69
A. Bij verlies: in de onderneming laten ............................................................................................................................................................................. 69
B. Bij Winst: verschillende mogelijkheden ....................................................................................................................................................................... 70
11.10.3 Bestemming van het resultaat: de rekeninggroep “14 Overgedragen winst (verlies)” heeft een beginsaldo ................................................ 70
Samenvatting Inleiding Boekhouden – SEM 1 – AJ 2024-2025 4
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