Wat is Boekhouding ?
Boekhouding is de registratie van financiële transacties en maakt deel uit van het boekhoudproces in het bedrijfsleven en andere organisaties. Het omvat het voorbereiden van brondocumenten voor alle transacties, operaties en andere gebeurtenissen van een bedrijf. Transacties omvatten aankopen, verkopen, ontvangsten en betalingen door een individuele persoon of een organisatie / bedrijf. Er zijn verschillende standaardmethoden voor boekhouding, waaronder de enkelvoudige en dubbele boekhoudsystemen. Hoewel deze als "echte" boekhouding kunnen worden beschouwd, is elk proces voor het registreren van financiële transacties een boekhoudproces.
De persoon in een organisatie die wordt aangesteld om boekhoudfuncties uit te voeren, wordt gewoonlijk de boekhouder (of boekhouder) genoemd. Ze schrijven meestal de dagboeken (die records van verkopen, aankopen, ontvangsten en betalingen bevatten) en documenteren elke financiële transactie, contant of op krediet, in het juiste dagboek, dat wil zeggen, een klein kasboek, een leveranciersboek, een klantenboek, enz. . - en het grootboek. Daarna kan een accountant financiële rapporten maken op basis van de informatie die door de boekhouder is vastgelegd. De boekhouder brengt de boeken naar de proefbalansfase, van waaruit een accountant financiële rapportages voor de organisatie kan opstellen, zoals de resultatenrekening en balans.
Overzicht cursussen Boekhouding
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