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Summary

Samenvatting - Accountancy (TEW) Topic 4

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Dit document is een samenvatting van Topic 4, uit het boek 'Financieel boekhouden' voor het vak Accountancy in het eerste bachelorjaar van TEW aan KU Leuven.

Institution
Katholieke Universiteit Leuven (KU Leuven)
Course
Accountancy (D0T07A)








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Institution
Katholieke Universiteit Leuven (KU Leuven)
Study
Toegepaste Economische Wetenschappen
Course
Accountancy (D0T07A)
All documents for this subject (43)

Document information

Uploaded on
October 5, 2025
Number of pages
2
Written in
2025/2026
Type
Summary

Subjects

  • accountancy
  • alexandra van den abbeele
  • topic 4

Content preview

Topic 4: Eindejaarsverrichtingen &
afsluiten bj
Hoe verloopt een boekjaar?:




Welke eindejaarsverrichtingen zijn er nodig bij het afsluiten van het boekjaar?:




Proefbalans: debet én credit <-> Saldibalans: enkel debet- of creditsaldo

Waardeverminderingen: als klant failliet gaat -> kostenrekening WV debiteren &
409 credit

Voorraadrekening aanpassen aan einde boekjaar door fysieke controle

Kost van verkochte goederen = beginvoorraad + aankopen – eindvoorraad

Controle bank/kassa: fout?  664 of 774 & 570 of 550 debiteren/crediteren
$7.93
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