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Samenvatting Management accounting (MGTACC)

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Samenvatting van 16 pagina's voor het vak Management accounting aan de NHTV (-)

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Institution: NHTV (NHTV)
Study: International Logistics Management
Course: Management accounting (MGTACC)

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Uploaded on: November 10, 2021
Number of pages: 16
Written in: 2020/2021
Type: Summary

Subjects

economie
management accounting
jaar 1
breda university of applied sciences

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Management accounting 2020 - 2021

College 1: Financiële overzichten
Balans

“Foto” van onderneming op een bepaald moment

- Activa & Passiva (welk bezit heb je & hoe heb je dit betaald); vaste en vlottende activa
- Debiteuren: te ontvangen bedragen
- Crediteuren: te betalen bedragen
- Eigen vermogen: aandelenkapitaal, reserves en evt verschil bijwerken voor balans
- Vreemd vermogen: bestaat uit kort en lang; kort < 1 jaar en lang > 1 jaar

(Begrote) resultatenrekening

Deze heeft betrekking op een bepaalde periode en het gaat om het eindresultaat van de
onderneming (winst of verlies)

- Kosten & opbrengsten
- Kosten: een waarde opoffering over een bepaalde periode. Voorbeelden:

Afschrijvingen vaste activa

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Samenvatting Management accounting (MGTACC)

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