VENNOOTSCHAPS-
BOEKHOUDEN
Samenvatning hoofdstukken 9-18
Studiejaar 2017-2018
Accountancy – fiscaliteit
©Shania Berrevoets
,Inhoud
Hoofdstuk 9 oprichtningskosten...............................................................................................................4
A inhoud/omschrijvining/ boekhoudwet...............................................................................................4
B waarderining......................................................................................................................................4
C details per rekenining.........................................................................................................................5
200 kosten van oprichtning en kapitaalverhoingining............................................................................5
201 kosten bij uitingife van een lenining.............................................................................................5
204 herstructureriningskosten..........................................................................................................6
Hoofdstuk 10 immateriële vaste actva..................................................................................................7
A inhoud/omschrijvining/boekhoudwet................................................................................................7
B waarderining......................................................................................................................................7
C details per rekenining.........................................................................................................................7
210 kosten ontwikkelining.................................................................................................................7
212 Goodwill...................................................................................................................................9
213 vooruitbetaliningen op IVA.........................................................................................................9
Hoofdstuk 11: materiële vaste actva...................................................................................................10
A inhoud/ omschrijvining/ boekhoudwet............................................................................................10
B Waarderiningsreingels.........................................................................................................................10
C Detail per rekenining........................................................................................................................12
Rubriek 22: terreinen en ingebouwen.............................................................................................12
Rekenining 230: Installatess machines en uitrustningen...................................................................16
Afschrijviningen.......................................................................................................................................17
A Beingrip............................................................................................................................................17
B topics.............................................................................................................................................17
1. Boekhoudwet:..........................................................................................................................17
2. Afschrijven pro rata temporis: enkel wanneer vermeld............................................................17
3. Bedrijfseconomisch afschrijven versus fscaal afschrijven........................................................18
4. Aanvullend/afzonderlijk afschrijven..........................................................................................18
5. Teruingname van afschrijvingen..................................................................................................18
6. Vaste waarde voor het klein materieel.....................................................................................18
7. Afschrijvingen op een ingeherwaardeerd vast actvum...............................................................18
Hoofdstuk 12 fnanciële vaste actva....................................................................................................23
A inhoud/ omschrijvining/ boekhoudwet............................................................................................23
Waarboringen..................................................................................................................................23
Hoofdstuk 13 vorderiningen op meer dan één jaar.................................................................................24
©SHANIA BERREVOETS 1
,Hoofdstuk 14 voorraden en BIU...........................................................................................................24
A Inhoud/omschrijvining/boekhoudwet..............................................................................................24
Indien voorschotacturate:..........................................................................................................24
Boekhoudwetingevining:....................................................................................................................24
B waarderiningsreingels.........................................................................................................................24
C detail per rekenining........................................................................................................................26
Uitbreidining van de moingelijkheden:...............................................................................................26
Hoofdstuk 15 vorderiningen op korte termijn.........................................................................................28
A inhoud/ omschrijvining/ boekhoudwet............................................................................................28
B waarderiningsreingels.........................................................................................................................28
C detail per rekenining........................................................................................................................29
Rekenining 400: handelsdebiteuren (VF => UCN/BU/KB)................................................................29
Rekenining 401: te innen wissels.....................................................................................................29
Rekenining 404 (te ontvaningen)/ 444 (op te stellen)........................................................................31
Rekenining 406: betaald voorschot (AF)..........................................................................................31
Rekenining 407: dubieuze debiteuren.............................................................................................32
Rekenining 411/451.........................................................................................................................33
Rekenining 414................................................................................................................................33
Rekenining 416................................................................................................................................34
Rekenining 417/419.........................................................................................................................34
Rekenining 418................................................................................................................................34
Hoofdstuk 16 ingeldbeleinginginingen.............................................................................................................35
A Inhoud/omschrijvining/boekhoudwet..............................................................................................35
B waarderiningsreingels.........................................................................................................................35
Hoe ingaan we dit boeken bij verwervining: AW + kosten.................................................................35
Waardedaliningen: waardeverminderiningen....................................................................................35
Waardestjinginingen: herwaarderiningen............................................................................................35
C detail per rekenining........................................................................................................................36
Rekenining 51: aandelen.................................................................................................................36
Rekenining 52: vast rentende efecten............................................................................................37
Rekenining 53: termijndeposito’s....................................................................................................38
Hoofdstuk 17 liquide middelen............................................................................................................40
A inhoud/omschrijvining/boekhoudwet..............................................................................................40
B waarderiningsreingels.........................................................................................................................40
C detail per rekenining........................................................................................................................40
Rekenining / 57....................................................................................................................41
©SHANIA BERREVOETS 2
, Rekenining 58: interne overboekining................................................................................................41
Hoofdstuk 18 actef overlopende rekeniningen......................................................................................42
A inhoud/ omschrijvining/ boekhoudwet............................................................................................42
©SHANIA BERREVOETS 3
BOEKHOUDEN
Samenvatning hoofdstukken 9-18
Studiejaar 2017-2018
Accountancy – fiscaliteit
©Shania Berrevoets
,Inhoud
Hoofdstuk 9 oprichtningskosten...............................................................................................................4
A inhoud/omschrijvining/ boekhoudwet...............................................................................................4
B waarderining......................................................................................................................................4
C details per rekenining.........................................................................................................................5
200 kosten van oprichtning en kapitaalverhoingining............................................................................5
201 kosten bij uitingife van een lenining.............................................................................................5
204 herstructureriningskosten..........................................................................................................6
Hoofdstuk 10 immateriële vaste actva..................................................................................................7
A inhoud/omschrijvining/boekhoudwet................................................................................................7
B waarderining......................................................................................................................................7
C details per rekenining.........................................................................................................................7
210 kosten ontwikkelining.................................................................................................................7
212 Goodwill...................................................................................................................................9
213 vooruitbetaliningen op IVA.........................................................................................................9
Hoofdstuk 11: materiële vaste actva...................................................................................................10
A inhoud/ omschrijvining/ boekhoudwet............................................................................................10
B Waarderiningsreingels.........................................................................................................................10
C Detail per rekenining........................................................................................................................12
Rubriek 22: terreinen en ingebouwen.............................................................................................12
Rekenining 230: Installatess machines en uitrustningen...................................................................16
Afschrijviningen.......................................................................................................................................17
A Beingrip............................................................................................................................................17
B topics.............................................................................................................................................17
1. Boekhoudwet:..........................................................................................................................17
2. Afschrijven pro rata temporis: enkel wanneer vermeld............................................................17
3. Bedrijfseconomisch afschrijven versus fscaal afschrijven........................................................18
4. Aanvullend/afzonderlijk afschrijven..........................................................................................18
5. Teruingname van afschrijvingen..................................................................................................18
6. Vaste waarde voor het klein materieel.....................................................................................18
7. Afschrijvingen op een ingeherwaardeerd vast actvum...............................................................18
Hoofdstuk 12 fnanciële vaste actva....................................................................................................23
A inhoud/ omschrijvining/ boekhoudwet............................................................................................23
Waarboringen..................................................................................................................................23
Hoofdstuk 13 vorderiningen op meer dan één jaar.................................................................................24
©SHANIA BERREVOETS 1
,Hoofdstuk 14 voorraden en BIU...........................................................................................................24
A Inhoud/omschrijvining/boekhoudwet..............................................................................................24
Indien voorschotacturate:..........................................................................................................24
Boekhoudwetingevining:....................................................................................................................24
B waarderiningsreingels.........................................................................................................................24
C detail per rekenining........................................................................................................................26
Uitbreidining van de moingelijkheden:...............................................................................................26
Hoofdstuk 15 vorderiningen op korte termijn.........................................................................................28
A inhoud/ omschrijvining/ boekhoudwet............................................................................................28
B waarderiningsreingels.........................................................................................................................28
C detail per rekenining........................................................................................................................29
Rekenining 400: handelsdebiteuren (VF => UCN/BU/KB)................................................................29
Rekenining 401: te innen wissels.....................................................................................................29
Rekenining 404 (te ontvaningen)/ 444 (op te stellen)........................................................................31
Rekenining 406: betaald voorschot (AF)..........................................................................................31
Rekenining 407: dubieuze debiteuren.............................................................................................32
Rekenining 411/451.........................................................................................................................33
Rekenining 414................................................................................................................................33
Rekenining 416................................................................................................................................34
Rekenining 417/419.........................................................................................................................34
Rekenining 418................................................................................................................................34
Hoofdstuk 16 ingeldbeleinginginingen.............................................................................................................35
A Inhoud/omschrijvining/boekhoudwet..............................................................................................35
B waarderiningsreingels.........................................................................................................................35
Hoe ingaan we dit boeken bij verwervining: AW + kosten.................................................................35
Waardedaliningen: waardeverminderiningen....................................................................................35
Waardestjinginingen: herwaarderiningen............................................................................................35
C detail per rekenining........................................................................................................................36
Rekenining 51: aandelen.................................................................................................................36
Rekenining 52: vast rentende efecten............................................................................................37
Rekenining 53: termijndeposito’s....................................................................................................38
Hoofdstuk 17 liquide middelen............................................................................................................40
A inhoud/omschrijvining/boekhoudwet..............................................................................................40
B waarderiningsreingels.........................................................................................................................40
C detail per rekenining........................................................................................................................40
Rekenining / 57....................................................................................................................41
©SHANIA BERREVOETS 2
, Rekenining 58: interne overboekining................................................................................................41
Hoofdstuk 18 actef overlopende rekeniningen......................................................................................42
A inhoud/ omschrijvining/ boekhoudwet............................................................................................42
©SHANIA BERREVOETS 3
