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Uitwerking mondeling examen Vennootschapsboekhouden

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Dit document bevat alle oefeningen met volledige uitwerking + uitleg voor het mondeling examen van vennootschapsboekhouden 2022/2023. Deze oefeningen komen elk jaar terug met enkele verschillen, soms volledig hetzelfde. Dus dit document blijft relevant.

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Volgnr + DatRek nr Omschrijving
1 500 Eigen aandelen: Aanschaffingswaarde
12/31/2022 @

55000 Kredietinstellingen: Rekening-courant (R/C)

(RU/248)
2
12/31/2022 6921 Toevoeging aan de overige reserves

@

1312 Reserve voor eigen aandelen

Aanleg onbeschikbare reserves
3
1/12/2023 6510 Waardewermindering op vlottende activa

@

509 Geboekte waardevermindering op eigen aandelen

Waardewermindering op eigen aandelen

, 4
1/12/2023 1312 Reserve voor eigen aandelen

@

133 Beschikbare reserves

correctie onbeschikbare reserves



5
1/25/2023 509 Geboekte waardevermindering op eigen aandelen
@
6511 Waardewermindering op vlottende activa (-)
Weghalen waardevermindering


6
1/25/2023 133 Beschikbare reserves

@

1312 Reserve voor eigen aandelen

Correctie onbeschikbare reserves



!!Geen verdere boeking i.v.m stijging waarde v/h aandeel!!

,D C
227,950.00



227,950.00




226,200.00



226,200.00




16,200.00



16,200.00

, 16,200.00



16,200.00




16,200.00


16,200.00




16,200.00



16,200.00

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