Klik op het begrip om er meer over te lezen
- Activa
- Passiva
- Eigen vermogen
- Vaste activa
- Vlottende activa
- Vorderingen
- Voorraden
- Kas
- Leningen
- Eigen aandelen
- Winstverdeling
- Herwaarderingen
Een uitleg over alles wat met de balans te maken heeft
Welkom bij onze balans kennisbank voor boekhouding! De balans is een financiële verklaring die de financiële positie van een bedrijf op een bepaald moment in de tijd weergeeft. Het geeft een overzicht van de activa, passiva en eigen vermogen van een bedrijf.
De activa zijn de middelen die een bedrijf bezit, zoals vaste activa (zoals gebouwen en machines) en vlottende activa (zoals voorraden en debiteuren). Passiva zijn de verplichtingen van een bedrijf, zoals leningen en voorzieningen. Eigen vermogen is het vermogen dat eigendom is van de aandeelhouders van een bedrijf, zoals winst die is opgebouwd in het verleden en aandelenkapitaal.
De balans is een belangrijk hulpmiddel voor zowel het management van een bedrijf als voor externe partijen, zoals aandeelhouders, investeerders en crediteuren. Het geeft inzicht in de financiële positie van een bedrijf en kan helpen bij het nemen van beslissingen over de toekomstige richting van het bedrijf.
In deze kennisbank zullen we uitgebreid ingaan op de balans en hoe deze opgesteld wordt. We zullen ook verschillende analyses behandelen die kunnen worden uitgevoerd op de balans, zoals het bepalen van de solvabiliteit en liquiditeit van een bedrijf. We hopen dat deze kennisbank u zal helpen bij het begrijpen van de balans en hoe deze kan worden gebruikt om de financiële positie van een bedrijf te beoordelen.
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