Decimal Rekeningstelsel Flashcards

1
Q

000

A

Terreinen

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2
Q

001

A

Gebouwen

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3
Q

002

A

Inventaris

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4
Q

003

A

Auto’s

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5
Q

011

A

Afschrijving gebouwen

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6
Q

012

A

Afschrijving inventaris

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7
Q

013

A

Afschrijving Auto’s

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8
Q

040

A

Gestort Vermogen

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9
Q

046

A

Reserve

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10
Q

048

A

Resultaat Boekjaar

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11
Q

076

A

Lening o/g

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12
Q

077

A

Hypothecaire lening o/g

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13
Q

100

A

Kas

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14
Q

110

A

Bank

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15
Q

129

A

Kruisposten

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16
Q

130

A

Debiteuren

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17
Q

139

A

Kredietbeperkingstoeslag verkopen

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18
Q

140

A

Crediteuren

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19
Q

150

A

Af te dragen loonheffingen

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20
Q

154

A

Te betalen pensioenpremies

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21
Q

170

A

Te betalen interest

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22
Q

180

A

Te vorderen OB

23
Q

181

A

Te betalen OB

24
Q

182

A

Af te dragen OB

25
Q

190

A

Vooruitbetaalde bedragen

26
Q

191

A

Vooruitontvangen bedragen

27
Q

192

A

Nog te ontvangen bedragen

28
Q

193

A

Nog te betalen bedragen

29
Q

410

A

Loonkosten

30
Q

412

A

Sociale Lasten

31
Q

431

A

Afschrijvingskosten gebouw

32
Q

432

A

Afschrijvingskosten inventaris

33
Q

433

A

Afschrijvingskosten auto’s

34
Q

440

A

Huurkosten

35
Q

441

A

Assurantiekosten

36
Q

450

A

Verkoopkosten

37
Q

460

A

Belastingen

38
Q

470

A

Interestkosten

39
Q

480

A

Kasverschillen

40
Q

481

A

Voorraadverschillen

41
Q

490

A

Algemene kosten

42
Q

700

A

Voorraad goederen

43
Q

800

A

Inkoopprijs verkopen

44
Q

830

A

Kortingen bij verkoop

45
Q

831

A

Verstrekte omzetbonussen

46
Q

835

A

Verstrekte contantkorting

47
Q

836

A

Kredietbeperkingstoeslag verkopen

48
Q

840

A

Opbrengst verkopen

49
Q

900

A

Ontvangen contantkortingen

50
Q

901

A

Kredietbeperkingstoeslag inkopen

51
Q

906

A

Ontvangen omzetbonussen

52
Q

960

A

Huuropbrengst

53
Q

961

A

Interestopbrengst

54
Q

980

A

Incidentele resultaten