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Årsregnskabet
Sjette af ni videokapitler handler om årsregnskabet. Alle danske virksomheder skal som minimum udarbejde et årsregnskab. Perioden mellem hver årsopgørelse kaldes for regnskabsåret. Oftest vil regnskabsåret løbe fra 1. januar til 31.december.
Et afsluttende årsregnskab har to funktioner:
1) Det viser hvor meget virksomheden har tjent og brugt i årets løb. Dette kaldes resultatopgørelsen
2) Det viser hvad virksomheden har af værdier og gæld. Dette kaldes balancen
For at lave et årsregnskab skal du i løbet af året have bogført alle virksomhedens transaktioner. Dvs. du skal have overblik over hvad der er gået ind og ud af virksomheden i årets løb. Du skal bruge bankudskrifter, bilag på alt hvad du har tjent og bilag på alt hvad du har brugt.
Når det hele er stemt af med bilag på alle indtægter og udgifter, kan du gå i gang med at stille regnskabet op fordelt på resultatopgørelsen og balancen.
01:25 minutes
Tags: Københavns Erhvervsservice, cvr, firmaregistrering, iværksætter, virksomhed, årsregnskab
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