Summary

Samenvatting Bedrijsadministratie 1.4 H16, 18, 20, 22, 24, 25, 26

Name: Bedrijsadministratie 1.4 H16, 18, 20, 22, 24, 25, 26
SKU: doc_239865
Rating: 3.50 (2 reviews)
Author: Econoompje

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2015/2016

Een samenvatting van het boek: Boekhouden geboekstaafd 1 hoofdboek, Drs. H. Fuchs, S.J.M. van Vlimmeren voor het vak Bedrijfsadministratie 1.4 De samenvatting bevat de volgende hoofdstukken: H16 De ontvangst/afgifte van goederen en facturen op verschillende tijdstippen, H18 personeelskosten, interestkosten en -baten, H20 Voorzieningen, H22 Incourante vorderingen en voorraden, H24 VOF, H25 NV en BV - het aandelenkapitaal en H26 NV en BV - de winstverdeling.

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Connected book

Unknown Boekhouden geboekstaafd 3

Edition:juli 2013
ISBN:9789001818982
Edition:12

Written for

Institution: Saxion Hogeschool (Saxion)
Study: Bedrijfseconomie
Course: Bedrijfsadministratie

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Document information

Summarized whole book?: Yes
Uploaded on: June 11, 2016
Number of pages: 15
Written in: 2015/2016
Type: Summary

Subjects

bedrijfsadministratie
boekhoudengeboekstaafd
bedrijfsadministratie 14

Content preview

Hoofdstuk 16 De ontvangst/afgifte van goederen en facturen op verschillende tijdstippen
Eerst goederen ontvangst, daarna ontvangst factuur
Magazijnontvangstenboek:

700 voorraad goederen
aan 145 nog te ontvangen facturen

Inkoopboek:

145 nog te ontvangen facturen
180 te vorderen BTW
(aan) 720 prijsverschillen bij inkopen
aan 140 crediteuren

Eerst factuurontvangst, daarna ontvangst goederen

Inkoopfactuur € 72.600 inl. 21% btw € 12.600, VVP = € 58.000

Magazijnontvangstenboek:

700 voorraad goederen € 54.000
aan 710 nog te ontvangen goederen € 52.200
aan 720 Prijsverschillen bij inkoop € 1.800

Inkoopboek:

710 nog te ontvangen goederen € 58.000
720 Prijsverschillen bij inkoop € 2.000
180 te vorderen BTW € 12.600
aan 140 crediteuren € 72.600

Er is geen vaste volgorde ontvangst goederen/factuur

Inkoopfactuur € 58.080 inl. 21% btw € 10.080, VVP = € 22.000

Magazijnontvangstenboek:

700 voorraad goederen € 22.000
aan 145 nog te ontvangen facturen € 22.000

Inkoopboek:

710 nog te ontvangen goederen € 48.000
180 te vorderen BTW € 10.080
aan 140 crediteuren € 58.080

Afstemregister:

Stel: factuurwaarde € 320.000, VVP-waarde € 298.000

145 nog te ontvangen facturen € 298.000
720 prijsverschillen bij inkopen € 22.000
aan 710 nog te ontvangen goederen € 320.000

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Samenvatting Bedrijsadministratie 1.4 H16, 18, 20, 22, 24, 25, 26

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