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Summary

Samenvatting Externe financiële verslaggeving

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Uploaded on
19-01-2023
Written in
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In dit document heb ik alle theorie samengevat voor het maken van de oefeningen. Dit gaat om alle boekingen en ratio testen met nodig theorie om deze goed te kunnen gebruiken

Institution
Katholieke Universiteit Leuven (KU Leuven)
Course
Externe financiële verslaggeving (BKULD0T13A)

Content preview

Vennootschapsboekhoude
n
Ann Gaeremynck, Mario Dekeyser en Stephanie Wets

, Deel 1: Oprichting

Besloten vennootschap

Inbreng in geld

1. Storting inbreng

5502 Bank X, Geblokkeerde rekening
@ 4891 Ontvangen voorschotten op inbreng


2. Verlijden oprichtingsakte

4891 Ontvangen voorschotten op inbreng
@ 1119 Andere onbeschikbare inbreng buiten kapitaal


3. Deblokkeren bankrekening

5500 R/C Bank X
@ 5502 Bank X, geblokkeerde rekening



Naamloze vennootschap

Inbreng in geld

1. Storting inbreng

5502 Bank X, Geblokkeerde rekening
@ 4891 Ontvangen voorschotten op inbreng


2. Verlijden oprichtingsakte

101 Niet-opgevraagd kapitaal
@ 100 Geplaatst kapitaal

4891 Ontvangen voorschotten op inbreng
@ 101 Niet-opgevraagd kapitaal


3. Deblokkeren bankrekening
2

, 5500 R/C Bank X
@ 5502 Bank X, geblokkeerde rekening


Inbreng in geld en natura

1. Storting inbreng

5502 Bank X, Geblokkeerde rekening
@ 4891 Ontvangen voorschotten op inbreng


2. Verlijden oprichtingsakte

101 Niet-opgevraagd kapitaal
@ 100 Geplaatst kapitaal

4891 Ontvangen voorschotten op inbreng
@ 101 Niet-opgevraagd kapitaal

Alle rekeningen van kapitaal in natura
@ 101 Niet opgevraagd kapitaal


3. Deblokkeren bankrekening

5500 R/C Bank X
@ 5502 Bank X, geblokkeerde rekening




Opvragen van niet-opgevraagd kapitaal

1. De opvraging

410 Opgevraagd, niet gestort kapitaal
@ 101 Niet opgevraagd kapitaal


2. De storting

5500 R/C bank
@ 410 Opgevraagd, niet gestort kapitaal




3
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Institution
Katholieke Universiteit Leuven (KU Leuven)
Study
TEW,HIR, ERB, EW
Course
Externe financiële verslaggeving (BKULD0T13A)
All documents for this subject (2)

Document information

Uploaded on
January 19, 2023
Number of pages
22
Written in
2022/2023
Type
SUMMARY

Subjects

  • externe
  • financiele
  • verslaggeving
  • analyse
  • jaarrekening
  • markio dekeyser
  • kuleuven
  • tew
  • hir
  • ew
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