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Summary

Samenvatting Vennootschapsboekhouden | Hoofdstukken 9-10 | Karel de Grote | 2025/26

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Uploaded on
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Written in
2025/2026

Studiemateriaal voor vennootschapsboekhouden aan Karel de Grote-Hogeschool, met focus op oprichtingskosten en immateriële vaste activa. De stof behandelt activering, afschrijvingen, interne vervaardiging, verkoop van vaste activa en leasing, aangevuld met boekhoudkundige journaalposten en praktische voorbeelden. Ideaal voor examenvoorbereiding en het begrip van complexe boekhoudkundige verrichtingen in vennootschappen.

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Institution
Karel De Grote-Hogeschool (KdG)
Course
Vennootschapsboekhouden

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Hoofdstuk 9 – Oprichtingskosten

1. Activering
text
DEBET CREDIT
----------------------------------------------------------------
20000 (Kosten van oprichting) |
49959 (Terugvorderbare BTW) |
| 44000 (Leveranciers)



2. Afschrijving (min. 20% per jaar)
text
DEBET CREDIT
----------------------------------------------------------------
63000 (Afschrijving oprichtingskosten) |
| 20009 (Geboekte
afschrijvingen)




Hoofdstuk 10 – Immateriële vaste activa (IVA)

1. Aankoop IVA
text
DEBET CREDIT
----------------------------------------------------------------
21XXX (IVA) |
49959 (Terugvorderbare BTW) |
| 44000 (Leveranciers)

,2. Zelf geproduceerde IVA – Interne VF
text
DEBET CREDIT
----------------------------------------------------------------
40000 (Handelsdebiteuren) |
| 72000 (Geproduceerde VA)
| 49954 (BTW op verkopen)



3. Afschrijving IVA (max 10 jaar)
text
DEBET CREDIT
----------------------------------------------------------------
63010 (Afschrijving IVA) |
| 21XXX (Geboekte
afschrijvingen)



4. Verkoop IVA – Factuur
text
DEBET CREDIT
----------------------------------------------------------------
40000 (Handelsdebiteuren) |
| 70700 (Verkoop vaste activa)
| 49954 (BTW op verkopen)



5. Verkoop IVA – Uitboeking
text
DEBET CREDIT
----------------------------------------------------------------
70700 (Verkoop vaste activa) |
21XXX (Geboekte afschrijvingen) |
66300 (Minderwaarde) |
| 21XXX (IVA)
| 76300 (Meerwaarde)

, Hoofdstuk 11 – Materiële vaste activa (Leasing)

1. Contract (aankoop)
text
DEBET CREDIT
----------------------------------------------------------------
25100 (Leasing MVA) |
| 17200 (Leasingschuld)
| 42200 (Vervallen binnen 1
jaar)
2. Periodieke factuur
text
DEBET CREDIT
----------------------------------------------------------------
42200 (Vervallen schuld) |
65000 (Interesten) |
49959 (Terugvorderbare BTW) |
| 40000 (Handelsdebiteuren)
| 74300 (Diverse opbrengsten)
| 49954 (BTW op verkopen)



3. Einde contract – koopoptie
text
DEBET CREDIT
----------------------------------------------------------------
23000 (MVA) |
49959 (Terugvorderbare BTW) |
| 40000 (Handelsdebiteuren)
| 70700 (Verkoop vaste activa)
| 49954 (BTW op verkopen)



4. Einde contract – geen koopoptie
text
DEBET CREDIT
----------------------------------------------------------------
25109 (Afschrijvingen leasing) |
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Written for

Institution
Karel de Grote-Hogeschool (KdG)
Study
accountancy
Course
Vennootschapsboekhouden
All documents for this subject (1)

Document information

Uploaded on
June 19, 2026
Number of pages
22
Written in
2025/2026
Type
SUMMARY

Subjects

  • vennootschapsboekhouden
  • oprichtingskosten
  • immateriële vaste activa
  • afschrijvingen
  • leasing
  • accountancy
  • vaste activa
  • boekhoudkundige journaalposten
  • karel de grote hogeschool
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