Summary
BEDRIJFSECONOMIE I: samenvatting tentamenstof
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Deze bundel is voor het vak Bedrijfseconomie I aan de Vrije Universiteit Amsterdam en bevat een samenvatting van de hoofdlijnen van dit vak.
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Fiscale minor NotarieelRecht en Rechtsgeleerdheid Bedrijfseconomie I
Deze bundel bevat:
✓ Een samenvatting van de hoofdlijnen van de
tentamenstof van bedrijfseconomie I
,Inhoud
SAMENVATTING……………………………………………………………………………………………………………………………………3
Week 1 ...............................................................................................................................................3
Opzet balans ...................................................................................................................................3
Winst berekenen.............................................................................................................................3
Vermogensvergelijking....................................................................................................................3
Opzet winst-en verliesrekening .......................................................................................................4
Op welk moment neem je de opbrengst? ........................................................................................5
Activeren VS kosten nemen ............................................................................................................5
Afschrijven ......................................................................................................................................5
Voorziening.....................................................................................................................................5
Overlopende posten .......................................................................................................................6
Beginselen ......................................................................................................................................7
Journaliseren ..................................................................................................................................7
Twee dingen om te doen met gerealiseerde winst (winstbestemming) ...........................................8
Week 2 ...............................................................................................................................................9
Hoofdregel waardering ...................................................................................................................9
Fiscale grondslagen .........................................................................................................................9
Minimum waarderingsregel ............................................................................................................9
Contante waarde .......................................................................................................................... 10
Welke actuele waarde? Art. 7 ....................................................................................................... 10
Herwaardering .............................................................................................................................. 11
Overname deelneming .................................................................................................................. 12
Vermogensmutatiemethode ......................................................................................................... 12
Week 3 .............................................................................................................................................13
Wettelijke en statutaire reserves .................................................................................................. 13
Economisch eigenaar .................................................................................................................... 13
Leasing.......................................................................................................................................... 13
Financiële vaste activa .................................................................................................................. 15
Week 4 .............................................................................................................................................16
FIFO VS LIFO ................................................................................................................................. 16
IJzeren voorraad ........................................................................................................................... 16
Onderhanden werk ....................................................................................................................... 16
Gebeurtenissen na balansdatum ................................................................................................... 18
1
, Consolideren................................................................................................................................. 18
Week 5 .............................................................................................................................................20
Kapitaal......................................................................................................................................... 20
Emissie aandelen met betaling ...................................................................................................... 20
Balanstest en uitkeringstoets ........................................................................................................ 21
Inkoop aandelen ........................................................................................................................... 21
Intrekken aandelen ....................................................................................................................... 21
Financiële reorganisatie ................................................................................................................ 22
Voorzieningen............................................................................................................................... 23
Obligaties...................................................................................................................................... 25
Langlopende leningen ................................................................................................................... 25
Kortlopende schulden - ................................................................................................................. 25
Leveranciers en afnemerskrediet .................................................................................................. 25
Week 6 ………………………………………………………………………………………………………………………………………..26
Liquiditeit ...................................................................................................................................... 26
Solvabiliteit ................................................................................................................................... 28
Rentabiliteit .................................................................................................................................. 28
Rente en aflossingscapaciteit ........................................................................................................ 28
Effect consolidatie op ratio’s ......................................................................................................... 29
Winst-en verliesrekening .............................................................................................................. 29
Fiscale VS civiele winst-en verliesrekening..................................................................................... 30
Week 7 .............................................................................................................................................30
Waardebepalingsmethoden .......................................................................................................... 30
Intrinsieke waarde ........................................................................................................................ 31
Rentabiliteitswaarde ..................................................................................................................... 31
Discounted cash flow .................................................................................................................... 32
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