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  • Katholieke Universiteit Leuven (KU Leuven)
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  • Accountancy (D0T07A)
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Samenvatting - Accountancy (TEW) Topic 3

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2025/2026 Written for academic year
Institution
Katholieke Universiteit Leuven (KU Leuven)
Course
Accountancy (D0T07A)
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Dit document is een samenvatting van Topic 3, uit het boek 'Financieel boekhouden' voor het vak Accountancy in het eerste bachelorjaar van TEW aan KU Leuven.

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Topic 3: Transacties in journaal en
grootboek
Debiteren = inschrijven aan debetzijde

Crediteren = inschrijven aan creditzijde

Terreinen -> kan minder waard worden (vervuiling) MAAR nooit afschrijven

AFSCHRIJVINGEN:
- alleen maar indirect (behalve Oprichtingskosten)
- Elke rubriek opsplitsen in 2 rekeningen: 1. 2XXXX0 AW
2. 2XXXX9 Gecumuleerde
afschrijvingen
- Einde afschrijving = boekhoudkundig niets meer waard
- Pro rata temporis afschrijven = afschrijven voor de dagen dat je het
gebruikt
-> niet op examen kunnen

BOEKHOUDREGELS:
A+D K+D
A–C K–C
P+C O+C
P–D O–D
Connected book
image
Ann Gaeremynck, Alexandra van den Abbeele Financieel boekhouden
Publisher: Unknown ISBN: 9789400011328 Edition: 3

Document information

Study
Toegepaste Economische Wetenschappen
Summarized whole book?
No
Which chapters are summarized?
Topic 3
Uploaded on
October 5, 2025
Number of pages
1
Written in
2025/2026
Type
Summary
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Subjects

  • accountancy
  • alexandra van den abbeele
  • topic 3

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