Volledige samenvatting ondernemingsboekhouden (Pieter Meersman) (17/20)

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Volledige samenvatting ondernemingsboekhouden (Pieter Meersman) (17/20)

Name: Volledige samenvatting ondernemingsboekhouden (Pieter Meersman) (17/20)
SKU: doc_2053482
Rating: 5.00 (1 reviews)
Author: Jappieeee

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51 pages

2022/2023

Institution

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Volledige samenvatting Ondernemingsboekhouden, Global Business Management 1ste jaar. Docent Pieter Meersman.

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ONDERNEMINGSBOEKHOUDEN

1 De voorraadwijziging
1.1 Gelijke voorraad

Resultatenrekening:
Bedrijfsopbrengsten
Bedrijfskosten (-)
Bedrijfsresultaat
Financiële opbrengsten
Financiële kosten
Resultaat voor belasting
Belasting
Resultaat na belasting

Alles dat werd aangekocht werd verkocht  geen voorraadwijziging

1

,1.2 Voorraadstijging

Resultatenrekening:
Bedrijfsopbrengsten
Bedrijfskosten (-)
Bedrijfsresultaat
Financiële opbrengsten
Financiële kosten
Resultaat voor belasting
Belasting
Resultaat na belasting

Dit resultaat is NIET juist. In de resultatenrekening vind je o.a. de waarde van verkochte
eenheden (= omzet). Je vindt in de resultatenrekening ook de kosten terug die nodig waren
om de verkopen te realiseren, m.a.w. de kosten die slaan op verkochte eenheden.
Enkel de kosten van de verkochte eenheden mogen in de resultatenrekening voorkomen (=
OVEREENSTEMMINGSPRINCIPE OF MATCHING PRINCIPLE)

2

,Correctie:

= waarde van in de voorraad zijnde goederen = vermindering van de kosten met de
DDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD in voorraad zijnde goederen

Resultatenrekening:
Bedrijfsopbrengsten
Bedrijfskosten (-)
Bedrijfsresultaat
Financiële opbrengsten
Financiële kosten
Resultaat voor belasting
Belasting
Resultaat na belasting

Vastelling na de voorraadwijziging:

EUR Q P (EUR)
Omzet 2.100.000 3

Kost verkochte 1.400.000 2
eenheden

3

,1.3 Voorraaddaling

Resultatenrekening:
Bedrijfsopbrengsten
Bedrijfskosten (-)
Bedrijfsresultaat
Financiële opbrengsten
Financiële kosten
Resultaat voor belasting
Belasting
Resultaat na belasting

Voorraad Q Waarde
BV
+A
-V
EV

Dit resultaat is NIET juist.
Correctie:

4

, Resultatenrekening:
Bedrijfsopbrengsten
Bedrijfskosten (-)
Bedrijfsresultaat
Financiële opbrengsten
Financiële kosten
Resultaat voor belasting
Belasting
Resultaat na belasting

Vastelling:

EUR Q P (EUR)
Omzet 2.700.000 3

Kost verkochte 1.800.000 2
eenheden

Conclusie:
 Voorraadstijging  Kostendaling
 Voorraaddaling  Kostenstijging

5

Document information

Study: Global Business Management
Uploaded on: October 24, 2022
Number of pages: 51
Written in: 2022/2023
Type: Summary

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Samenvattingengbm Global Business Management · 7 reviews

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