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  • Artesis Plantijn Hogeschool Antwerpen (Artesis)
  • Accounting Administration
  • Basis boekhouden
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Class notes

De balansrekeningen (college 2) AP

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2026/2027 Written for academic year
Institution
Artesis Plantijn Hogeschool Antwerpen (Artesis)
Course
Basis boekhouden
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Theorie over de balansrekeningen met belangrijke begrippen, kernconcepten en voorbeelden

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Deel 1: het systeem van het dubbel boekhouden
Les 2

De balansrekeningen
Balans = inzicht in het vermogen van een onderneming op een bepaald moment
 De balans verandert voortdurend
 Daarom: opname van die gegevens in rekeningen
Een balans moet 2x per jaar ingediend worden:
1. Begin van een boekjaar
2. Einde van een boekjaar (= dezelfde balans als de eindbalans van het jaar
voordien)


Actief Balans nv Debrabandere op 02.04.x0
Passief


Vaste activa Eigen vermogen
Gebouwen 125.000 Inbreng
Installaties 12.500 Kapitaal 100.000
Meubilair 5.000
Vlottende activa Vreemd
Bank R/C vermogen
6.500 50.000
Kas Lening ING
1.000
150.000 150.000




Splitsing van de balans in rekeningen:
D (debet) (credit)
C



Bedrag inschrijven = de rekening Bedrag inschrijven = de rekening
debiteren crediteren




Verzameling van alle rekeningen = het grootboek

Document information

Study
Accounting administration
Uploaded on
September 28, 2026
Number of pages
4
Written in
2026/2027
Type
Class notes
Professor(s)
Niki de bondt
Contains
College 2 (28/09/26)
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Subjects

  • balansrekeningen
  • basis boekhouden
  • debet credit
  • boeking verrichtingen
  • actiefrekeningen
  • passiefrekeningen
  • eindbalans

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