Accounting
Inhoudsopgave
Hoorcolleges .................................................................................................................................................... 3
Hoorcollege 1...................................................................................................................................................... 3
Hoorcollege 2 (chapter 1) ................................................................................................................................... 3
Hoorcollege 3 (chapter 2) ................................................................................................................................... 6
Hoorcollege 4 (chapter 3) ................................................................................................................................... 8
Hoorcollege 5 (chapter 4) ................................................................................................................................. 12
Hoorcollege 6.................................................................................................................................................... 14
Hoorcollege 7 (chapter 9) ................................................................................................................................. 14
Hoorcollege 8 (chapter 10) ............................................................................................................................... 18
Hoorcollege 9 (chapter 11) ............................................................................................................................... 21
Hoorcollege 10 (chapter 14) ............................................................................................................................. 23
Hoorcollege 11.................................................................................................................................................. 26
Hoorcollege 12 (chapter 16) ............................................................................................................................. 26
Hoorcollege 13 (chapter 17) ............................................................................................................................. 30
Hoorcollege 14 (chapter 13) ............................................................................................................................. 34
Hoorcollege 15.................................................................................................................................................. 43
Hoorcollege 16 (chapter 18) ............................................................................................................................. 43
Hoorcollege 17 (chapter 19) ............................................................................................................................. 49
Hoorcollege 18 (chapter 21) ............................................................................................................................. 59
Hoorcollege 19 (chapter 22) ............................................................................................................................. 69
Hoorcollege 20.................................................................................................................................................. 84
Hoorcollege 21 (chapter 23) ............................................................................................................................. 86
Hoorcollege 22 (chapter 24) ............................................................................................................................. 98
Hoorcollege 23 (chapter 25) ........................................................................................................................... 107
Hoorcollege 24 (chapter 26) ........................................................................................................................... 118
Boek ............................................................................................................................................................. 129
Hoofdstuk 1 .................................................................................................................................................... 129
Hoofdstuk 2 .................................................................................................................................................... 130
Hoofdstuk 3 .................................................................................................................................................... 132
Hoofdstuk 4 .................................................................................................................................................... 135
Hoofdstuk 9 .................................................................................................................................................... 137
Hoofdstuk 10 .................................................................................................................................................. 139
Hoofdstuk 11 .................................................................................................................................................. 141
Opdrachten .................................................................................................................................................. 143
1
, Hoofdstuk 1 .................................................................................................................................................... 143
Opdracht 42 ............................................................................................................................................... 143
Opdracht 45 ............................................................................................................................................... 144
Hoofdstuk 2 .................................................................................................................................................... 145
Opdracht 30 ............................................................................................................................................... 145
Opdracht 33 ............................................................................................................................................... 148
Opdracht 35 ............................................................................................................................................... 149
Hoofdstuk 3 .................................................................................................................................................... 150
Opdracht 33 ............................................................................................................................................... 150
Opdracht 35 .................................................................................................................................................... 151
Hoofdstuk 4 .................................................................................................................................................... 154
Opdracht 31 ............................................................................................................................................... 154
MyAccountingLab ........................................................................................................................................... 160
Tentamentrainingen .................................................................................................................................... 160
Week 1 Athena training.................................................................................................................................. 160
2
,Hoorcolleges
Hoorcollege 1
Wanneer een bedrijfseigenaar geen getallen meeneemt naar mogelijke investeerders, heeft
hij weinig kans op slagen bij de investeerders.
Een investeringskeuze kan niet gemaakt worden zonder accounting informatie.
Wanneer een klant over de telefoon belooft om jouw product te kopen noem je dit geen
sale. Je hebt namelijk niks verkocht. Het is geen bindende belofte. Wanneer het geschreven
is, is het wel bindend, en is het dus wel een sale.
Een sale/revenue is geld dat het bedrijf in komt, gebaseerd op bedrijfstransacties, als het
geld verdiend is.
Wanneer iemand iets koopt voor iemand die niks te doen heeft met het bedrijf, is het geen
bedrijfstransactie, omdat het dus niks doet voor het bedrijf.
Een business transaction is een transactie tussen bedrijven, en het beïnvloedt de financiële
transactie positie van een bedrijf.
Een expense zijn de kosten van een bedrijf. Wanneer een bedrijf geld betaald, wat over het
bedrijf en/of zijn productie gaat, is het een kost. Het moet het bedrijf dus aangaan, het moet
iets voor het bedrijf aangaan.
Hoorcollege 2 (chapter 1)
Why is accounting important?
Accounting is the information system that measures business activities, processes the
information into reports, and communicates the results to decision makers.
It can be divided in financial accounting (external view) and managerial accounting (internal
decisions).
There are
differences
between the
U.S. and
Europe.
3
, Generally Accepted Accounting Principles (GAAP) = guidelines that
govern accounting, based on a conceptual framework.
This is not always the case, but it should be the principle that we
follow.
Economic entity assumption = each entity or cooperation stands apart from other
cooperation’s, to secure some boundaries between them.
Cost principle = we need to recall our assets liabilities and costs at the real costs.
Monetary unit assumption = we need to compare different numbers over time, but we have
inflation. As accountants we assume that these inflations are not present. There is a stable
purchasing power.
Going concern assumption = we assume that our company will continue to operate in the
foreseeable future.
Assets are economic resources that are expected to benefit the business in the future. (Cash,
inventory, land, and furniture).
Liabilities are debts that are owed to creditors. (Notes payable → long term, accounts
payable → money you owe to suppliers etc., and salaries payable.)
Equity is the owner’s residual claim against the assets of the company. (Owner’s capital and
Owner’s withdrawals.)
equity.
Revenues are economic resources that have
been earned by delivering product of services
to customers.
Expenses are the costs associated with selling
goods or services.
4
Inhoudsopgave
Hoorcolleges .................................................................................................................................................... 3
Hoorcollege 1...................................................................................................................................................... 3
Hoorcollege 2 (chapter 1) ................................................................................................................................... 3
Hoorcollege 3 (chapter 2) ................................................................................................................................... 6
Hoorcollege 4 (chapter 3) ................................................................................................................................... 8
Hoorcollege 5 (chapter 4) ................................................................................................................................. 12
Hoorcollege 6.................................................................................................................................................... 14
Hoorcollege 7 (chapter 9) ................................................................................................................................. 14
Hoorcollege 8 (chapter 10) ............................................................................................................................... 18
Hoorcollege 9 (chapter 11) ............................................................................................................................... 21
Hoorcollege 10 (chapter 14) ............................................................................................................................. 23
Hoorcollege 11.................................................................................................................................................. 26
Hoorcollege 12 (chapter 16) ............................................................................................................................. 26
Hoorcollege 13 (chapter 17) ............................................................................................................................. 30
Hoorcollege 14 (chapter 13) ............................................................................................................................. 34
Hoorcollege 15.................................................................................................................................................. 43
Hoorcollege 16 (chapter 18) ............................................................................................................................. 43
Hoorcollege 17 (chapter 19) ............................................................................................................................. 49
Hoorcollege 18 (chapter 21) ............................................................................................................................. 59
Hoorcollege 19 (chapter 22) ............................................................................................................................. 69
Hoorcollege 20.................................................................................................................................................. 84
Hoorcollege 21 (chapter 23) ............................................................................................................................. 86
Hoorcollege 22 (chapter 24) ............................................................................................................................. 98
Hoorcollege 23 (chapter 25) ........................................................................................................................... 107
Hoorcollege 24 (chapter 26) ........................................................................................................................... 118
Boek ............................................................................................................................................................. 129
Hoofdstuk 1 .................................................................................................................................................... 129
Hoofdstuk 2 .................................................................................................................................................... 130
Hoofdstuk 3 .................................................................................................................................................... 132
Hoofdstuk 4 .................................................................................................................................................... 135
Hoofdstuk 9 .................................................................................................................................................... 137
Hoofdstuk 10 .................................................................................................................................................. 139
Hoofdstuk 11 .................................................................................................................................................. 141
Opdrachten .................................................................................................................................................. 143
1
, Hoofdstuk 1 .................................................................................................................................................... 143
Opdracht 42 ............................................................................................................................................... 143
Opdracht 45 ............................................................................................................................................... 144
Hoofdstuk 2 .................................................................................................................................................... 145
Opdracht 30 ............................................................................................................................................... 145
Opdracht 33 ............................................................................................................................................... 148
Opdracht 35 ............................................................................................................................................... 149
Hoofdstuk 3 .................................................................................................................................................... 150
Opdracht 33 ............................................................................................................................................... 150
Opdracht 35 .................................................................................................................................................... 151
Hoofdstuk 4 .................................................................................................................................................... 154
Opdracht 31 ............................................................................................................................................... 154
MyAccountingLab ........................................................................................................................................... 160
Tentamentrainingen .................................................................................................................................... 160
Week 1 Athena training.................................................................................................................................. 160
2
,Hoorcolleges
Hoorcollege 1
Wanneer een bedrijfseigenaar geen getallen meeneemt naar mogelijke investeerders, heeft
hij weinig kans op slagen bij de investeerders.
Een investeringskeuze kan niet gemaakt worden zonder accounting informatie.
Wanneer een klant over de telefoon belooft om jouw product te kopen noem je dit geen
sale. Je hebt namelijk niks verkocht. Het is geen bindende belofte. Wanneer het geschreven
is, is het wel bindend, en is het dus wel een sale.
Een sale/revenue is geld dat het bedrijf in komt, gebaseerd op bedrijfstransacties, als het
geld verdiend is.
Wanneer iemand iets koopt voor iemand die niks te doen heeft met het bedrijf, is het geen
bedrijfstransactie, omdat het dus niks doet voor het bedrijf.
Een business transaction is een transactie tussen bedrijven, en het beïnvloedt de financiële
transactie positie van een bedrijf.
Een expense zijn de kosten van een bedrijf. Wanneer een bedrijf geld betaald, wat over het
bedrijf en/of zijn productie gaat, is het een kost. Het moet het bedrijf dus aangaan, het moet
iets voor het bedrijf aangaan.
Hoorcollege 2 (chapter 1)
Why is accounting important?
Accounting is the information system that measures business activities, processes the
information into reports, and communicates the results to decision makers.
It can be divided in financial accounting (external view) and managerial accounting (internal
decisions).
There are
differences
between the
U.S. and
Europe.
3
, Generally Accepted Accounting Principles (GAAP) = guidelines that
govern accounting, based on a conceptual framework.
This is not always the case, but it should be the principle that we
follow.
Economic entity assumption = each entity or cooperation stands apart from other
cooperation’s, to secure some boundaries between them.
Cost principle = we need to recall our assets liabilities and costs at the real costs.
Monetary unit assumption = we need to compare different numbers over time, but we have
inflation. As accountants we assume that these inflations are not present. There is a stable
purchasing power.
Going concern assumption = we assume that our company will continue to operate in the
foreseeable future.
Assets are economic resources that are expected to benefit the business in the future. (Cash,
inventory, land, and furniture).
Liabilities are debts that are owed to creditors. (Notes payable → long term, accounts
payable → money you owe to suppliers etc., and salaries payable.)
Equity is the owner’s residual claim against the assets of the company. (Owner’s capital and
Owner’s withdrawals.)
equity.
Revenues are economic resources that have
been earned by delivering product of services
to customers.
Expenses are the costs associated with selling
goods or services.
4
