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Elementaire Bedrijfsadministratie 1A uitwerkingen
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UitwerkingenElementaire bedrijfsadministratie 1
Tweede oplage
Versie 3, 31 oktober 2016
,Inhoudsopgave
1 Balans ......................................................................................................................................................................... 4
Oriëntatie ..................................................................................................................................................................5
Kennis .........................................................................................................................................................................6
Routine .................................................................................................................................................................... 10
Praktijk.................................................................................................................................................................... 13
Integrale casus ..................................................................................................................................................... 17
Test je kennis en inzicht .................................................................................................................................. 18
2 Financiële feiten en boekingsdocumenten .............................................................................................. 19
Oriëntatie ............................................................................................................................................................... 21
Kennis ...................................................................................................................................................................... 22
Routine .................................................................................................................................................................... 25
Praktijk.................................................................................................................................................................... 32
Integrale casus ..................................................................................................................................................... 36
Test je kennis en inzicht .................................................................................................................................. 38
3 Grootboek .............................................................................................................................................................. 39
Oriëntatie ............................................................................................................................................................... 41
Kennis ...................................................................................................................................................................... 42
Routine .................................................................................................................................................................... 46
Praktijk.................................................................................................................................................................... 53
Integrale casus ..................................................................................................................................................... 61
Test je kennis en inzicht .................................................................................................................................. 64
4 Opbrengsten, kosten en privé ....................................................................................................................... 65
Oriëntatie ............................................................................................................................................................... 67
Kennis ...................................................................................................................................................................... 68
Routine .................................................................................................................................................................... 72
Praktijk.................................................................................................................................................................... 77
Integrale casus ..................................................................................................................................................... 80
Test je kennis en inzicht .................................................................................................................................. 87
Uitwerkingen Elementaire bedrijfsadministratie 1 2
,5 Journaliseren, coderen en rekeningenschema ....................................................................................... 88
Oriëntatie ............................................................................................................................................................... 90
Kennis ...................................................................................................................................................................... 91
Routine .................................................................................................................................................................... 94
Praktijk................................................................................................................................................................. 115
Integrale casus .................................................................................................................................................. 122
Test je kennis en inzicht ............................................................................................................................... 126
6 Kolommenbalans ..............................................................................................................................................127
Oriëntatie ............................................................................................................................................................ 128
Kennis ................................................................................................................................................................... 129
Routine ................................................................................................................................................................. 134
Praktijk................................................................................................................................................................. 143
Integrale casus .................................................................................................................................................. 160
Test je kennis en inzicht ............................................................................................................................... 170
7 Archiveren ...........................................................................................................................................................171
Oriëntatie ............................................................................................................................................................ 172
Kennis ................................................................................................................................................................... 173
Routine ................................................................................................................................................................. 178
Praktijk................................................................................................................................................................. 180
Integrale casus .................................................................................................................................................. 183
Test je kennis en inzicht ............................................................................................................................... 184
Uitwerkingen Elementaire bedrijfsadministratie 1 3
, Hoofdstuk 1 Balans
1 Balans
Het hoofdstuk ‘Balans’ dekt de volgende toetstermen.
– De kandidaat noemt de verschillende benamingen voor hetzelfde begrip (activa, passiva,
winst-en-verliesrekening). (SPL KE1-1.5)
– De kandidaat stelt een eenvoudige liquiditeitsbalans van een onderneming samen.
(SPL KE1-8.4)
Het hoofdstuk is een voorbereiding op de volgende SPL-toetstermen.
– De kandidaat beschrijft de volgorde van de onderdelen van de boekhoudcyclus.
(SPL KE1-1.1)
– De kandidaat verklaart met behulp van de boekingsregels waarom in een gegeven
situatie een grootboekrekening wordt gedebiteerd of gecrediteerd. (SPL KE1-1.3)
– De kandidaat categoriseert grootboekrekeningen in grootboekrekeningen van bezit,
schuld, eigen vermogen, privé, kosten en/of opbrengsten. (SPL KE1-1.4)
– De kandidaat stelt vast in welke rubriek (0, 1, 2, 3, 4, 7, 8, 9) een grootboekrekening
hoort. (SPL KE1-2.1)
– De kandidaat benoemt de relatie tussen de rubrieken 0, 1, 2, 3, 4, 7, 8, 9 en de
grootboekrekeningen van bezit, schuld, eigen vermogen, privé, kosten en opbrengsten.
(SPL KE1-2.2)
– De kandidaat vertaalt posten van de balans (share capital, inventories, accounts
receivable, accounts payable, loan) van Nederlands naar Engels en van Engels naar
Nederlands. (SPL KE1-9.1)
– De kandidaat vertaalt begrippen van de indeling van de balans en van de winst-en-
verliesrekening (balance sheet, profit and loss statement, fixed assets, current assets,
liquid assets, equity, long-term debt, current liabilities, sales, gross profit, expenses, (net)
profit, (net) loss) van Nederlands naar Engels en van Engels naar Nederlands.
(SPL KE1-9.4)
Uitwerkingen Elementaire bedrijfsadministratie 1 4
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