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  • Arteveldehogeschool (Artevelde)
  • Bachelor In Het Secundair Onderwijs
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Samenvatting vakstudie 3 economie: thema 6: beleggen en kredieten

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2021/2022 Written for academic year
Institution
Arteveldehogeschool (Artevelde)
Course
Vakstudie 3 - Economie
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Preview 4 out of 47 pages

Samenvatting vakstudie 3 economie: thema 6: beleggen en kredieten. De samenvatting bestaat uit de syllabus, de PowerPoints, oefeningen en extra notities. Geslaagd door enkel deze samenvatting te leren. Onderwezen door docent J. Lippens.

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2021-2022 FEBE DE WINNE 2OSO



SV VSECO 3: THEMA 6 – BELEGGEN EN KREDIETEN
DEEL 1 RESULTAATBEPALING EN BESTEMMING VAN HET RESULTAAT


H1. BOEKHOUDKUNDIGE VERRICHTINGEN OP HET EINDE VAN HET BOEKJAAR


1.1 HERHALING VAN DE BOEKHOUDKUNDIGE PRINCIPES


1.1.1 INDELING VAN DE ONDERNEMINGEN




-1-

,2021-2022 FEBE DE WINNE 2OSO


1.1.2 DE WERKING VAN DUBBEL BOEKHOUDEN




-2-

,2021-2022 FEBE DE WINNE 2OSO


EXTRA: VERBAND TUSSEN DE REKENINGEN – DE BALANS – DE RESULTATENREKENING –
HET MAR




-3-

, 2021-2022 FEBE DE WINNE 2OSO


1.3 DE OVERLOPENDE REKENINGEN: DE REGULARISATIE VAN KOSTEN EN OPBRENGSTEN
Overlopende rekeningen = Balansrekeningen die ingeschakeld worden bij de overgang tussen 2 boekjaren.
Zorgen ervoor dat bepaalde kosten/opbrengsten niet in het verkeerde boekjaar terechtkomen.
Bestaan beperkt zich tot de overgangsperiode waardoor ze in het begin van het volgend boekjaar weggeboekt
worden.
De overlopende rekeningen staat in groep 49 van het MAR:
49 Overlopende rekeningen
49 000 Over te dragen kosten
49 100 Verkregen opbrengsten
49 200 Toe te rekenen kosten
49 300 Over te dragen opbrengsten




-4-

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Bachelor In Het Secundair Onderwijs
Uploaded on
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Browse related subjects

Subjects

  • gent
  • vakstudie
  • vakstudie 3
  • vseco3
  • economie
  • boekhouden
  • thema 6
  • beleggen
  • kredieten
  • beleggen en kredieten
  • vakstudie economie 3
  • vakstudie 3 economie
  • arteveldehogeschool

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