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Boekhouden inleiding

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1. Wat is boekhouden Aankopen (AF/X) -> + schuld t.o.v. de leveranciers Betalen -> bank (daalt) Magazijn -> Verkopen (VF/X) + vordering t.o.v. klanten (Handelsdebiteuren, Handelsvorderingen Betalen -> bank (stijgt) 3 soorten aankoopfacturen 1. Handelsgoederen 2. Diverse goederen & diensten bv. Verzekeringen 3. Investeringen bv. Transport (vrachtwagens)

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Institution
Artesis Plantijn Hogeschool Antwerpen (Artesis)
Module
Boekhouden 1








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Institution
Artesis Plantijn Hogeschool Antwerpen (Artesis)
Study
Accounting Administration
Module
Boekhouden 1
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Uploaded on
July 7, 2022
Number of pages
2
Written in
2021/2022
Type
Lecture notes
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Drh
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  • boekhouden inleiding

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Boekhouden inleiding
1. Wat is boekhouden
Aankopen (AF/X) -> Magazijn -> Verkopen (VF/X)
+ schuld t.o.v. de + vordering t.o.v. klanten
leveranciers (Handelsdebiteuren,
Handelsvorderingen

Betalen -> bank (stijgt)
Betalen -> bank (daalt)

3 soorten aankoopfacturen
1. Handelsgoederen
2. Diverse goederen & diensten bv. Verzekeringen
3. Investeringen bv. Transport (vrachtwagens)

2. Inleiding
Werkmiddelen: gebouwen, machines, goederen, geld, enz.
Financieringsmiddelen: ondernemer(s), derden
 beide veranderen constant
 activiteiten: betalingen, aankopen, ontvangsten, investeringen
Deze 3 aspecten verplicht opnemen in een boekhouding; hierdoor kan je
- op elk ogenblik de vermogenstoestand raadplegen (= ‘foto’)
- het resultaat over een welbepaalde periode vaststellen (= ‘film’)
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