Claim (bookkeeping): verschil tussen versies

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(Nieuwe pagina aangemaakt met 'How I usually incorporate a ''claim'' or ''vordering'' in an administration, e.g., when invoicing: == Send an invoice == <pre> Account kind: Debet - Balance...')
 
Regel 4: Regel 4:
  
 
<pre>
 
<pre>
 
+
Account kind | Debet - Balance     |  Credit - P&L   | Credit - Balance
Account kindDebet - Balance       Credit - P&L     Credit - Balance
+
Account     | Accounts receivable Revenue         | VAT to disburse
Account:        Accounts receivable   Revenue         VAT to disburse
+
            | (debiteuren)       |                  |                     
                (debiteuren)
+
------------------------------------------------------------------------
Figure:        <amount incl. VAT>   <amount ex. VAT> <VAT amount>
+
Figure       | <amount incl. VAT> | <amount ex. VAT> | <VAT amount>
 
</pre>
 
</pre>
  
Regel 20: Regel 20:
  
 
<pre>
 
<pre>
 
+
Account kind | Debet - Balance     | Debet - Balance
Account kindDebet - Balance       Debet - Balance
+
Account     | Accounts receivable | Bank account
Account:        Accounts receivable   Bank account
+
            |  (debiteuren)       |
                (debiteuren)
+
-------------------------------------------------------                                 
Figure:        <-amount incl. VAT>   <amount incl. VAT>
+
Figure       | <-amount incl. VAT> | <amount incl. VAT>
 
</pre>
 
</pre>

Versie van 13 jan 2023 12:26

How I usually incorporate a claim or vordering in an administration, e.g., when invoicing:

Send an invoice

Account kind | Debet - Balance     |  Credit - P&L    | Credit - Balance
Account      | Accounts receivable |  Revenue         | VAT to disburse
             | (debiteuren)        |                  |                       
------------------------------------------------------------------------
Figure       | <amount incl. VAT>  | <amount ex. VAT> | <VAT amount>

When I wrote this article, I found it hard to grasp that accounts receivable is a debet balance account: As a rule of thumb, debet balance accounts are for me like what you do with the stuff that you got on the left, and accounts receivable doesn't always look like that, at it is doesn't always look like I am doing something with it.

However, it does make sense now: It's capital tied-up with your customers, and that's very real

Reveive payment

Simple: Just an exchange between two debet balance accounts:

Account kind | Debet - Balance     | Debet - Balance
Account      | Accounts receivable | Bank account
             |  (debiteuren)       |
-------------------------------------------------------                                   
Figure       | <-amount incl. VAT> | <amount incl. VAT>