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Samenvatting Hoofdstuk saldi en proef balans

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Deze samenvatting bevat alle definities, schema's en het hele hoofdstuk beknopt samengevat.

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Uploaded on
October 31, 2022
Number of pages
3
Written in
2022/2023
Type
Summary

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Financieel management: Proef en saldi balans.
5/10/2022

proef en saldibalans: wordt opgesteld om de juistheid van het journaal en grootboek te
controleren. (niet wettelijk verplicht)

proef balans wordt opgesteld door debet en creditkant van alle rekeningen te plaatsen in
een proefbalans. het eindtotaal moet aan elkaar gelijk zijn.




saldibalans kan men pas opmaken als men gecontroleerd heeft of het totaal op de
rekeningen gelijk is aan de proefbalans eindresultaat.




let op! in dit voorbeeld zijn er enkel balansrekeningen gebruikt.
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