Boekhouden - 1e jaar BEM
Artevelde
Inhoud
Lesweek 1 + Lesweek 2...........................................................................................................................5
Hoe rijk is een persoon?.....................................................................................................................5
Activa (links).......................................................................................................................................5
Passiva (rechts)...................................................................................................................................5
Vereenvoudigde Balans......................................................................................................................6
Kosten (links)......................................................................................................................................6
Opbrengsten (rechts)..........................................................................................................................6
Vereenvoudigde resultatenrekening..................................................................................................7
De jaarrekening..................................................................................................................................7
Oefeningen lesweek 1........................................................................................................................7
Lesweek 3...............................................................................................................................................8
De grootboekmethode (registratie)....................................................................................................8
Rekeningstelsels.................................................................................................................................8
Elke grootboekrekening..................................................................................................................8
Klassen............................................................................................................................................9
Journaal..............................................................................................................................................9
Soorten journalen...........................................................................................................................9
Stappenplan journaalpost...............................................................................................................9
Proef- en saldibalansen....................................................................................................................10
Proefbalans...................................................................................................................................10
Saldibalans....................................................................................................................................10
Stappenplan van begin- tot eindbalans............................................................................................11
Lesweek 4.............................................................................................................................................11
Btw algemeen...................................................................................................................................11
Aankoop, betaling, en creditnota.....................................................................................................11
Aankoop.......................................................................................................................................11
Betaling.........................................................................................................................................12
Inkomende/ontvangen creditnota................................................................................................12
Verkopen, inning en creditnota........................................................................................................12
Verkoop........................................................................................................................................12
1
, Inning............................................................................................................................................13
Uitgaande creditnota....................................................................................................................13
Lesweek 5.............................................................................................................................................13
Bijkomende kosten & terugstuurbare verpakking............................................................................13
Bijkomende kosten.......................................................................................................................13
Terugstuurbare verpakking bij aankoop.......................................................................................13
Terugstuurbare verpakking bij verkoop........................................................................................14
Commerciële en financiële kortingen...............................................................................................14
Commerciële korting bij aankoop.................................................................................................14
Commerciële korting bij verkoop..................................................................................................14
Financiële korting bij aankoop......................................................................................................14
Financiële korting bij verkoop.......................................................................................................14
Berekening factuurbedrag................................................................................................................15
Berekening aankoopfactuurbedrag..............................................................................................15
Berekening verkoopfactuurbedrag...............................................................................................15
BTW verrekening via btw-aangifte...................................................................................................15
Lesweek 6.............................................................................................................................................16
Aan- en verkopen buitenland...........................................................................................................16
Buitenlandse aankopen................................................................................................................16
Buitenlandse verkopen.................................................................................................................16
Aan- en verkopen in het buitenland in vreemde valuta...................................................................17
Interne overboeking.........................................................................................................................17
Intergratieoefening aan- & verkoopcyclus........................................................................................18
Lesweek 7: personeelscyclus................................................................................................................18
Personeelscyclus: begrip & berekening............................................................................................18
Werknemers.................................................................................................................................18
Werkgever....................................................................................................................................18
Netto bezoldiging berekening.......................................................................................................18
Personeelscyclus: registratie............................................................................................................18
De bezoldigingsstaat (DIV)............................................................................................................18
Voorschotten & beslaglegging..........................................................................................................19
Voorschotten................................................................................................................................19
Beslaglegging................................................................................................................................19
Sociaal secretariaat...........................................................................................................................19
Vergoeding aan bestuurders, …........................................................................................................20
Met arbeidsovereenkomst...........................................................................................................20
2
, Zonder arbeidsovereenkomst.......................................................................................................20
Lesweek 8: Financieringscyclus.............................................................................................................20
Van courante verrichtingen naar inventarisverrichtingen................................................................20
Artificiële tijdsperiode..................................................................................................................20
Getrouw beeld..............................................................................................................................20
“Going concern” principe.............................................................................................................20
Realisatieprincipe.........................................................................................................................20
Overeenstemmingsprincipe..........................................................................................................20
Historische kostprijswaardering...................................................................................................21
Financieringscyclus: door eigen vermogen.......................................................................................21
Eigen Vermogen...........................................................................................................................21
Financieringscyclus: door vreemd vermogen (schulden)..................................................................21
Nominale waarde.........................................................................................................................21
Terugbetaling kapitaal..................................................................................................................21
Intrestvoet....................................................................................................................................21
Lening terugbetalen > 1j...............................................................................................................21
Lesweek 9: investeringscyclus..............................................................................................................22
Investerinscyclus: aanschaffing & afschrijving of de waardevermindering.......................................22
Vaste activa met beperkte levensduur.........................................................................................22
Vaste activa met onbeperkte levensduur.....................................................................................22
Investeringscyclus: verkoop van vast actief......................................................................................22
Vast actief met beperkte levensduur............................................................................................22
Lesweek 10: inventarisverrichtingen....................................................................................................23
Inventarisverrichting: over te dragen/over te rekenen kosten en opbrengsten...............................23
Overlopende rekeningen..............................................................................................................23
Inverntarisverrichting: voorraadwijziging & waardevermidering.....................................................23
Voorraadwijziging.........................................................................................................................23
Hoeveelheidswijziging in aangekochte waarde............................................................................23
Hoeveelheidswijziging in zelf geproduceerde voorraad...............................................................23
Kwaliteitswijziging in aangekochte & geproduceerde voorraad...................................................24
Negatief saldo op de bankrekening naar aanleiding van lopend kaskrediet en
inventarisverrichtingen bij kas verschil.............................................................................................24
Kaskrediet.....................................................................................................................................24
Kasverschil....................................................................................................................................24
Inventarisverrichting: voorzieningen begrip en berekening.............................................................24
Voorzieningen onderhoud & herstelling.......................................................................................24
3
Artevelde
Inhoud
Lesweek 1 + Lesweek 2...........................................................................................................................5
Hoe rijk is een persoon?.....................................................................................................................5
Activa (links).......................................................................................................................................5
Passiva (rechts)...................................................................................................................................5
Vereenvoudigde Balans......................................................................................................................6
Kosten (links)......................................................................................................................................6
Opbrengsten (rechts)..........................................................................................................................6
Vereenvoudigde resultatenrekening..................................................................................................7
De jaarrekening..................................................................................................................................7
Oefeningen lesweek 1........................................................................................................................7
Lesweek 3...............................................................................................................................................8
De grootboekmethode (registratie)....................................................................................................8
Rekeningstelsels.................................................................................................................................8
Elke grootboekrekening..................................................................................................................8
Klassen............................................................................................................................................9
Journaal..............................................................................................................................................9
Soorten journalen...........................................................................................................................9
Stappenplan journaalpost...............................................................................................................9
Proef- en saldibalansen....................................................................................................................10
Proefbalans...................................................................................................................................10
Saldibalans....................................................................................................................................10
Stappenplan van begin- tot eindbalans............................................................................................11
Lesweek 4.............................................................................................................................................11
Btw algemeen...................................................................................................................................11
Aankoop, betaling, en creditnota.....................................................................................................11
Aankoop.......................................................................................................................................11
Betaling.........................................................................................................................................12
Inkomende/ontvangen creditnota................................................................................................12
Verkopen, inning en creditnota........................................................................................................12
Verkoop........................................................................................................................................12
1
, Inning............................................................................................................................................13
Uitgaande creditnota....................................................................................................................13
Lesweek 5.............................................................................................................................................13
Bijkomende kosten & terugstuurbare verpakking............................................................................13
Bijkomende kosten.......................................................................................................................13
Terugstuurbare verpakking bij aankoop.......................................................................................13
Terugstuurbare verpakking bij verkoop........................................................................................14
Commerciële en financiële kortingen...............................................................................................14
Commerciële korting bij aankoop.................................................................................................14
Commerciële korting bij verkoop..................................................................................................14
Financiële korting bij aankoop......................................................................................................14
Financiële korting bij verkoop.......................................................................................................14
Berekening factuurbedrag................................................................................................................15
Berekening aankoopfactuurbedrag..............................................................................................15
Berekening verkoopfactuurbedrag...............................................................................................15
BTW verrekening via btw-aangifte...................................................................................................15
Lesweek 6.............................................................................................................................................16
Aan- en verkopen buitenland...........................................................................................................16
Buitenlandse aankopen................................................................................................................16
Buitenlandse verkopen.................................................................................................................16
Aan- en verkopen in het buitenland in vreemde valuta...................................................................17
Interne overboeking.........................................................................................................................17
Intergratieoefening aan- & verkoopcyclus........................................................................................18
Lesweek 7: personeelscyclus................................................................................................................18
Personeelscyclus: begrip & berekening............................................................................................18
Werknemers.................................................................................................................................18
Werkgever....................................................................................................................................18
Netto bezoldiging berekening.......................................................................................................18
Personeelscyclus: registratie............................................................................................................18
De bezoldigingsstaat (DIV)............................................................................................................18
Voorschotten & beslaglegging..........................................................................................................19
Voorschotten................................................................................................................................19
Beslaglegging................................................................................................................................19
Sociaal secretariaat...........................................................................................................................19
Vergoeding aan bestuurders, …........................................................................................................20
Met arbeidsovereenkomst...........................................................................................................20
2
, Zonder arbeidsovereenkomst.......................................................................................................20
Lesweek 8: Financieringscyclus.............................................................................................................20
Van courante verrichtingen naar inventarisverrichtingen................................................................20
Artificiële tijdsperiode..................................................................................................................20
Getrouw beeld..............................................................................................................................20
“Going concern” principe.............................................................................................................20
Realisatieprincipe.........................................................................................................................20
Overeenstemmingsprincipe..........................................................................................................20
Historische kostprijswaardering...................................................................................................21
Financieringscyclus: door eigen vermogen.......................................................................................21
Eigen Vermogen...........................................................................................................................21
Financieringscyclus: door vreemd vermogen (schulden)..................................................................21
Nominale waarde.........................................................................................................................21
Terugbetaling kapitaal..................................................................................................................21
Intrestvoet....................................................................................................................................21
Lening terugbetalen > 1j...............................................................................................................21
Lesweek 9: investeringscyclus..............................................................................................................22
Investerinscyclus: aanschaffing & afschrijving of de waardevermindering.......................................22
Vaste activa met beperkte levensduur.........................................................................................22
Vaste activa met onbeperkte levensduur.....................................................................................22
Investeringscyclus: verkoop van vast actief......................................................................................22
Vast actief met beperkte levensduur............................................................................................22
Lesweek 10: inventarisverrichtingen....................................................................................................23
Inventarisverrichting: over te dragen/over te rekenen kosten en opbrengsten...............................23
Overlopende rekeningen..............................................................................................................23
Inverntarisverrichting: voorraadwijziging & waardevermidering.....................................................23
Voorraadwijziging.........................................................................................................................23
Hoeveelheidswijziging in aangekochte waarde............................................................................23
Hoeveelheidswijziging in zelf geproduceerde voorraad...............................................................23
Kwaliteitswijziging in aangekochte & geproduceerde voorraad...................................................24
Negatief saldo op de bankrekening naar aanleiding van lopend kaskrediet en
inventarisverrichtingen bij kas verschil.............................................................................................24
Kaskrediet.....................................................................................................................................24
Kasverschil....................................................................................................................................24
Inventarisverrichting: voorzieningen begrip en berekening.............................................................24
Voorzieningen onderhoud & herstelling.......................................................................................24
3
