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Summary

Samenvatting M&O hfst 38 t/m 44

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Written in
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Samenvatting van hoofdstuk 38 t/m 44 van M&O In balans VWO

Level
VWO / Gymnasium
Module
M&O








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Written for

Institution
Secondary school
Level
VWO / Gymnasium
Module
M&O
School year
6
All documents for this subject (33)

Document information

Uploaded on
October 17, 2016
Number of pages
11
Written in
2014/2015
Type
Summary

Subjects

  • management
  • organisatie
  • vwo 6
  • vwo
  • mo
  • hoofdstuk 38 tm 44
  • in balans

Content preview

M&O periode 2

Hoofdstuk 38

Externe verslaggeving
- opgelegd door de overheid
- doel: verschillende bedrijven met elkaar vergelijken
- buiten de organisatie voor externe belanghebbenden en geïnteresseerden (stakeholders)
- Stakeholders: aandeelhouders, werknemers, overheid, bank, e.d.
- voorbeeld: jaarverslag en jaarrekening

Jaarverslag:
- verslag van de directie van de onderneming over de gang van zaken in het afgelopen
boekjaar

Jaarrekening
- Document met daarin de balans, resultatenrekening en de bijbehorende toelichting

Accountant
- NV’s en BV’s moeten bij hun jaarstukken een verklaring van een accountant hebben
- de accountant verleent deze verklaring na het controleren van de jaarrekening

Balans
Debet of activa___________________
Vaste activa
Immateriële vaste activa
Materiële vaste activa
Financiële vaste activa
Vlottende activa
Voorraad
Vorderingen en overlopende activa
Effecten
Liquide middelen
Bank
Kas

Credit of passiva__________________
Eigen vermogen
Gestort of geplaatst aandelen vermogen
Agio reserve
Herwaarderingsreserve
Wettelijk en statutaire reserves
Overige reserves
Onverdeelde winst
Voorzieningen
Langlopende schulden
Kortlopende schulden en overlopende activa

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  • Natuurkunde
  • Nederlands
  • Scheikunde
  • Wiskunde a
  • Wiskunde b
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