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Samenvatting Hoofdstuk: journaal en grootboek

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Deze samenvatting bevat alle definities, schema's en het hele hoofdstuk beknopt samengevat.

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Hogeschool PXL (PXL)
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Financieel management








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Hogeschool PXL (PXL)
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Bedrijfsmanagement Allround
Course
Financieel management
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Uploaded on
October 31, 2022
Number of pages
1
Written in
2022/2023
Type
Summary

Subjects

  • jounaal
  • grootboek

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Hoofdstuk 5: Journaal en grootboek
3/10/2022

grootboek= verzameling van alle T-Rekeningen.

Dagboek/ journaal vb. p92
- eerst debetverrichtingen boeken
- tweede credit boeken
- uiteindelijk is crediteren en debiteren gelijk aan elkaar. D=C
- ze worden in tijdsorde geboekt
- op het einde van het journaal tellen we credit kant op en debet kant op en kijken we of ze
gelijk zijn aan elkaar ter controle. hierna wordt het in het grootboek geplaatst.
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