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  • Katholieke Hogeschool VIVES (VIVES)
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Summary

Samenvatting vennootschapsboekhouden sem2 2ACF

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2 pages
2022/2023 Written for academic year
Institution
Katholieke Hogeschool VIVES (VIVES)
Course
Vennootschapsboekhouden 2
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samenvatting volgende hoofdstukken: H7: schulden op meer dan 1 jaar H8: schulden op ten hoogste 1 jaar H9: oprichtingskosten H10: immateriële vaste activa H11: materiële vaste activa H12: financiële vaste activa H14: voorraden en bestellingen in uitvoering H15: vorderingen op ten hoogste 1 jaar H16: geldbeleggingen H17: liquide middelen

Content preview

Liquide middelen
Algemene waarderingsregels

 Geldwaarde: nominale waarde
 Waardervermindering indien nodig



Boekhoudkundige verwerking

Te incasseren vervallen waarden (54)



Dividenden, coupons, effecten

 dividendbewijzen van financiële vaste activa, deelnemingen of geldbeleggingen in aandelen
 coupons van obligatieleningen of van geldbeleggingen in vastrentende effecten



werking met betrekking tot kredietinstellingen (55)

algemeen:

 debet: toename van het tegoed op de bankinstelling
 credit: afname van het tegoed op de bankinstelling

 boekingen op basis van de bankuittreksels



Compensatie

 31/12 banksaldo negatief
 overboeken naar passief – schulden in RC



550 00 Kredietinstellingen: R/C X
433 00 @ Kredietinstellingen: schulden in rekening-courant X


Op 01/01/N1

433 00 Kredietinstellingen: schulden in rekening-courant X
550 00 @ Kredietinstellingen: R/C X


COMPENSATIE TUSSEN VERSCHILLENDE REKENINGEN IS VERBODEN
Connected book
image
Erik de Lembre, Patricia Everaert Vennootschapsboekhouden
Publisher: Unknown ISBN: 9789400006287 Edition: 4

Document information

Study
Accountancy-fiscaliteit
Summarized whole book?
No
Which chapters are summarized?
Hoofdstuk 7 tem 12 en 14 tem 17
Uploaded on
May 19, 2023
Number of pages
2
Written in
2022/2023
Type
Summary
Report Copyright Violation
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Browse related subjects

Subjects

  • oprichtingskosten
  • mva
  • fva
  • voorraden en biu
  • geldbeleggingen
  • liquide middelen
  • schuldengt 1j
  • schulden op ten hoogste 1j
  • iva
  • vorderingen ten hoogste 1j

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