Docent Verleyen V. Vak: Bedrijfsbeleid (Boekhouden) Marketing aan HoGent semester 1.
Hier vinden jullie een uitgebreide samenvatting met alles uitgelegd aan de hand van voorbeelden. Examenstof staat aangegeven in de samenvatting.
Hello @ayrthonbreda
May I ask why you give this file a low score? If there is a problem with the file, you can always send me a message about it. Then I can get the possible bugs out of it, because together we make the file optimally better.
Apologies for the inconvenience and do not hesitate to forward the problem.
,Inhoud
Jaarrekening ........................................................................................................... 1
Balans .................................................................................................................... 1
Activa................................................................................................................... 1
Oprichtingskosten ............................................................................................ 1
Vaste Activa ......................................................................................................... 1
Immateriële Vaste Activa ................................................................................... 2
Materiële Vaste Activa ....................................................................................... 2
Financiële Vaste Activa ..................................................................................... 2
Vlottende Activa ................................................................................................... 3
Vorderingen op meer dan één jaar .................................................................... 3
Voorraden en bestellingen in uitvoering ............................................................ 3
Vorderingen op ten hoogste 1 jaar..................................................................... 3
Geldbeleggingen ................................................................................................ 3
Liquide middelen .............................................................................................. 3
Passiva ................................................................................................................ 4
Eigen Vermogen ................................................................................................... 4
Kapitaal ............................................................................................................ 4
Reserves ........................................................................................................... 4
Overgedragen winst/ verlies.............................................................................. 4
Kapitaalsubsidies ............................................................................................. 4
Vreemd Vermogen ................................................................................................ 4
Schulden op meer dan 1 jaar ............................................................................ 4
Schulden op ten hoogste 1 jaar ......................................................................... 4
Overlopende rekeningen (NIET KENNEN) .......................................................... 4
Oefening 1 ........................................................................................................... 5
Oefening 2 & 3 (zelfstudie/herhaling) ................................................................... 5
Oefening 4 ........................................................................................................... 5
Resultatenrekening ................................................................................................. 6
Bedrijfsresultaat .................................................................................................. 6
Bedrijfsopbrengsten .......................................................................................... 6
Bedrijfskosten ................................................................................................... 6
Oefening 5 (zelfstudie/herhaling) ......................................................................... 8
Bruto-marge ..................................................................................................... 9
Oefening 6 (zelfstudie/herhaling) ......................................................................... 9
Financieel Resultaten......................................................................................... 10
Financiële Opbrengsten .................................................................................. 10
, Financiële Kosten ........................................................................................... 10
Winst van het boekjaar voor belasting (9903) ..................................................... 11
Belastingen op het resultaat (66/77) .................................................................. 11
Winst van het boekjaar (9904) ........................................................................... 11
Oefening 7 ......................................................................................................... 11
Te bestemmen winst van het boekjaar (9905) ..................................................... 11
Resultaatverwerking.............................................................................................. 12
Resultaat (winst) ................................................................................................ 12
Reserveren ...................................................................................................... 12
Uitkeren.......................................................................................................... 13
Overdracht...................................................................................................... 13
Voorbeeld ........................................................................................................... 13
Resultaat (verlies)............................................................................................... 14
Onttrekken aan het eigen vermogen................................................................ 14
Tussenkomst vennoten ................................................................................... 14
Overdracht...................................................................................................... 15
Resultaatbestemming van een winst .................................................................. 15
Resultaatbestemming van een verlies ................................................................. 16
Oefening 8 ......................................................................................................... 16
Oefening 10 ....................................................................................................... 17
Toelichting ............................................................................................................ 18
Dubbel boekhouden .............................................................................................. 19
Actief- en Passiefrekeningen .............................................................................. 19
Begin boekjaar ................................................................................................ 19
Tijdens boekjaar ............................................................................................. 21
Einde boekjaar................................................................................................ 22
Oefening 11 (zelfstudie/herhaling) ..................................................................... 23
Oefening 12 ....................................................................................................... 23
Kost- en Opbrengstenrekening ........................................................................... 25
Tijdens boekjaar ............................................................................................. 25
Einde boekjaar................................................................................................ 26
Samenvatting ..................................................................................................... 27
Oefening 13 (zelfstudie/herhaling voor examen) ................................................. 27
Oplossingen .......................................................................................................... 28
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