Summary
financien evenement samenvatting
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- Institution
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samenvatting over de kosten van het organiseren van een evenement
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Financieel managementInhoudsopgave
Hoorcollege 1 .......................................................................................................................................... 2
Hoofdstuk 3 ......................................................................................................................................... 4
Hoofdstuk 7 ......................................................................................................................................... 6
Hoofdstuk 5 ......................................................................................................................................... 6
Hoorcollege 2 .......................................................................................................................................... 8
Hoofdstuk 6 ....................................................................................................................................... 10
Hoorcollege 3 ........................................................................................................................................ 11
Hoorcollege 4 ........................................................................................................................................ 11
Hoofdstuk 8 ........................................................................................................................................... 14
Hoorcollege 5 ........................................................................................................................................ 14
Copyright
L.A. de Lacombé
2019
, Hoorcollege 1
Bestuderen voor tentamen
- Grip en Zicht hfd. 3 t/m 3.6
- Zo organiseer
- PowerPoints
- Literatuur
- Offerte en factuur
BTW zijn geen kosten of opbrengsten
BTW = belasting toegevoegde waarde
Ontvangen BTW (via verkopen) – betaalde BTW (via inkopen) = afdracht BTW, bijv.
→
Kosten productie 500eu 45 eu
→
Kosten opbrengt 1000eu 90 eu
9% BTW bij (primaire) goederen
Dus 90-45 = 45eu aan de overheid betalen
Artsen, paramedici, psychologen, tandartsen, financiële diensten, verzekeringen en onderwijs
hebben geen verplichting tot afdracht van BTW, dus ook geen recht op teruggave. Deze beroepen
willen zo goedkoop mogelijk blijven
Tarieven
- 0% (uitzondering, buitenland)
- 9% (uitzondering, primaire levensbehoeften incl.
sport) Sportverenigingen 9%, maar sportartikelen 21%
Personal trainer in gehuurde accommodatie 9%, maar personal trainer buitenlucht 21%
- 21% (algemeen)
Voorbeeld:
Inkoop 8eu netto
Verkoop 20eu netto met 21% BTW
Wat wordt de verkoopprijs?
20eu x 1,21 = bruto verkoopprijs incl. BTW in euro’s
Voorbeeld:
Bus ingehuurd 475eu incl. 21% BTW. Wat is het nettobedrag?
475eu / 1,21 = nettobedrag in euro’s
Netto = bedrag nadat alle belastingen ervan zijn gehaald
Bruto = bedrag zonder afgeschreven belastingen
Bruto naar netto is delen door
→
Netto naar bruto is vermenigvuldigen netto x (1,21, 1,09 of 1,00) = incl. bruto
Dus:
Inclusief
100 + (21 of 9 of) x 100 = netto bedrag
x (21 of 9) = btw bedrag
Copyright
L.A. de Lacombé
2019
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