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Samenvatting Vennootschapsboekhouden 1: Schema leasing hoofdstuk 11

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2020/2021 Written for academic year
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Karel De Grote-Hogeschool (KdG)
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Vennootschapsboekhouden 1
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Samenvatting van 3 pagina's voor het vak Vennootschapsboekhouden 1 aan de KdG (.)

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Leasing jaar 1
LEASINGGEVER LEASINGNEMER .
1) AF/ 26000 overige MVA 1) Niets
49959 BTW op aankopen
@ 440 Leveranciers

2) contract 290/291 L. vordering op LT 2) 25100 … in leasing
(405/415 L. vordering op KT) @ 17200 leasingschuld op LT
@ 26000 overige MVA (42200 leasingschuld op KT)

3) leasingfactuur 40000 HD 3) 42200 leasingschuld op KT
VF/ @ 405/415 L.vordering op KT (kap) 65000 leasingrente
700/743 bedrijfsopbrengst (rente) 49959 BTW op aankopen
49954 BTW op verkopen @ 44000 leveranciers
+ + +
BU/ 55000 Bank R/C 44000 leveranciers
@ 40000 HD @ 55000 Bank R/C

4) 31/12 A) afschrijving leasinggoed (zie leasingnemer) 4) A)
63020 toev. Afschr. MVA
@ 25109 … in leasing, geb. afschr.
B) LT naar KT voor kapitaalbedrag N+1 B)
405/415 L.vordering op KT 17200 leasingschuld op LT
@ 290/291 L.vordering op LT @ 42200 leasingschuld op KT
(C) regularisatie rente N) pré C) pré
700/743 bedrijfsopbrengst (rente) 49000 over te dragen kost
@ 49300 over te dragen opbrengsten @ 65000 leasingrente
post post
49100 toe te rekenen opbrengst 65000 leasingrente
@ 700/743 bedrijfsopbrengst (rente) @ 49200 toe te rekenen kosten

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Accountancy - Fiscaliteit
Uploaded on
May 17, 2023
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2020/2021
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