1
Hoofdstuk 1: Accountancy: Voorwerp, methode en doelstellingen......................................................3
1. Accountancy in het economisch proces .......................................................................................3
1.1. Moderne economie ..............................................................................................................3
1.2. Accountancy in het economisch proces ................................................................................3
2. Interne en externe verslaggeving ................................................................................................3
2.1. Gebruikers van de jaarrekeninginformatie ............................................................................3
2.1.1. Intern: Management accounting ....................................................................................3
2.1.2. Extern: Financial accounting ..........................................................................................3
2.2. De twee taken van accountancy ...........................................................................................4
2.2.1. Registratie .....................................................................................................................4
2.2.2. Rapportering .................................................................................................................4
2.3. Goederen -middelen -en informatiestroom ..........................................................................4
3. Accountingentiteit.......................................................................................................................4
3.1. Entiteitsprincipe ...................................................................................................................4
3.2. Enkelvoudige jaarrekening....................................................................................................4
4. Regelgeving externe verslaggeving ..............................................................................................5
4.1. Wat en waarom? ..................................................................................................................5
4.1.1. Wat?..............................................................................................................................5
4.1.2. Waarom?.......................................................................................................................5
4.2. EU: Onderscheid beursgenoteerd of niet-beursgenoteerd ....................................................5
4.2.1. Beursgenoteerde ondernemingen .................................................................................5
4.2.2. Niet-beursgenoteerde ondernemingen ..........................................................................5
5. Controle op de externe verslaggeving .........................................................................................5
5.1. De wettelijke regeling ...........................................................................................................5
5.2. Door wie? .............................................................................................................................5
6. Management accounting .............................................................................................................6
6.1. Wat is het? ...........................................................................................................................6
6.2. De vijf domeinen ..................................................................................................................6
6.2.1. Cost accounting .............................................................................................................6
6.2.2. Cost management..........................................................................................................6
6.2.3. Strategische langetermijnplanning .................................................................................6
6.2.4. Operationele korte termijnplanning en budgettering .....................................................6
6.2.5. Managementcontrole ....................................................................................................6
7. Overeenkomsten en verschilpunten tussen financial accounting en management accounting .....7
7.1. Overeenkomsten ..................................................................................................................7
, 2
7.2. Verschillen............................................................................................................................7
7.2.1. Type informatie en doelgroep ........................................................................................7
7.2.2. Regels ............................................................................................................................7
7.2.3. Geaggregeerd vs gedetailleerd.......................................................................................7
7.2.4. Tijdshorizon ...................................................................................................................7
Hoofdstuk 1: Accountancy: Voorwerp, methode en doelstellingen......................................................3
1. Accountancy in het economisch proces .......................................................................................3
1.1. Moderne economie ..............................................................................................................3
1.2. Accountancy in het economisch proces ................................................................................3
2. Interne en externe verslaggeving ................................................................................................3
2.1. Gebruikers van de jaarrekeninginformatie ............................................................................3
2.1.1. Intern: Management accounting ....................................................................................3
2.1.2. Extern: Financial accounting ..........................................................................................3
2.2. De twee taken van accountancy ...........................................................................................4
2.2.1. Registratie .....................................................................................................................4
2.2.2. Rapportering .................................................................................................................4
2.3. Goederen -middelen -en informatiestroom ..........................................................................4
3. Accountingentiteit.......................................................................................................................4
3.1. Entiteitsprincipe ...................................................................................................................4
3.2. Enkelvoudige jaarrekening....................................................................................................4
4. Regelgeving externe verslaggeving ..............................................................................................5
4.1. Wat en waarom? ..................................................................................................................5
4.1.1. Wat?..............................................................................................................................5
4.1.2. Waarom?.......................................................................................................................5
4.2. EU: Onderscheid beursgenoteerd of niet-beursgenoteerd ....................................................5
4.2.1. Beursgenoteerde ondernemingen .................................................................................5
4.2.2. Niet-beursgenoteerde ondernemingen ..........................................................................5
5. Controle op de externe verslaggeving .........................................................................................5
5.1. De wettelijke regeling ...........................................................................................................5
5.2. Door wie? .............................................................................................................................5
6. Management accounting .............................................................................................................6
6.1. Wat is het? ...........................................................................................................................6
6.2. De vijf domeinen ..................................................................................................................6
6.2.1. Cost accounting .............................................................................................................6
6.2.2. Cost management..........................................................................................................6
6.2.3. Strategische langetermijnplanning .................................................................................6
6.2.4. Operationele korte termijnplanning en budgettering .....................................................6
6.2.5. Managementcontrole ....................................................................................................6
7. Overeenkomsten en verschilpunten tussen financial accounting en management accounting .....7
7.1. Overeenkomsten ..................................................................................................................7
, 2
7.2. Verschillen............................................................................................................................7
7.2.1. Type informatie en doelgroep ........................................................................................7
7.2.2. Regels ............................................................................................................................7
7.2.3. Geaggregeerd vs gedetailleerd.......................................................................................7
7.2.4. Tijdshorizon ...................................................................................................................7
