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Samenvatting vennootschapsboekhouden (TEW/HIR) KUL

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Samenvatting vennootschapsboekhouden (TEW/HIR) KUL

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2020/2021

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Samenvatting vennootschapsboekhouden (onderdeel van externe financiële verslaggeving). Voor deze samenvatting is gebruik gemaakt van alle lesmateriaal inclusief het handboek. De samenvatting is een combinatie van theorie en de verschillende belangrijke boekingen.

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Hoofdstuk 1 : vennootschap kiezen
Eenmanszaak
VOORDEEL NADEEL
Alle winst voor eigenaar Onbeperkte aansprakelijkheid = persoonlijk vermogen
niet afgescheiden van de zaak
Onbetwistbaar gezf Geringe continuïteit
Snelle beslissing -> flexibiliteit Moeilijke erfopvolging
Beperkte juridische en administratieve verplichtingen Niet noodzakelijk deskundige leiding = deskundigheid 1
= je moet je jaarrekening niet publiceren persoon in vraag stellen
Beperkte kosten Beperkt vermogen
Geen verantwoording verschuldigd Fiscaal statuut
Vennootschap
VOORDEEL NADEEL
Beperkte aansprakelijkheid (soms) Winst wordt verdeeld
Grote continuïteit Eenheid leiding niet zeker
Vlotte regeling erfopvolging Tragere reactiemogelijkheid = trage
beslissingsmogelijkheden
Meerhoofdig -> meer deskundigheid Meer administratieve verplichtingen =
oprichtingsproces, …
Samenbrengen werkmiddelen Hogere oprichtingskosten
Fiscale planning mogelijk
Gemakkelijk krediet verkrijgen
Betere financiële rapportering
- Betere belastingtarieven 25%
- Op dividend 30% roerende voorheffing

, Hoofdstuk 2: oprichting van een vennootschap
Stappen
1. Opstellen statuten en oprichtingsakte
2. Ontwerpen financieel plan
3. Aanstellen bedrijfsrevisor
4. Storting inbreng in geld
5. Oprichting vennootschap
6. Inschrijving in de Kruispuntbank voor
Ondernemingen
7. Inschrijving in het UBO-register
8. Aanvraag BTW-nummer
9. Publicatie uittreksel akte van oprichting

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Study: Toegepaste Economische Wetenschappen
Uploaded on: August 8, 2021
Number of pages: 13
Written in: 2020/2021
Type: Summary

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