Uitwerkingen BEL hoofdstuk 2 - V 2.8 a Balans per 31...

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V 2.8 a. Balans per 31 december. (Bedragen in €) Balans 31 december Inventaris 46.400 Fiscaal vermogen 46.650 Voorraden 47.500 Lening o/g 28.500 Debiteuren 4.300 Crediteuren 25.550 Drukwerk 700 Te betalen interest 2.450 Liquide middelen 7.250 Te betalen huur 3.000 106.150 106.150 Toelichting: Inventaris: € 40.000 (1/1) – € 5.000 + (€ 12.000 – € 600) = € 46.400 Voorraden: € 47.500 (gegeven) Debiteuren: 4.300 (gegeven) Drukwerk: 700 (gegeven) Liquide middelen: € 7.400 (gegeven: € 2.250 + € 5.000) Lening o/g: € 30.500 (1/1) – € 2.000 = € 28.500 Te betalen interest:€ 2.450 (gegeven) Te betalen huur: 3.000 (gegeven) b. Berekening van het resultaat (vermogensvergelijking). (Bedragen in €) Fiscaal ondernemingsvermogen per 31 december 46.650 Fiscaal ondernemingsvermogen per 1 januari 36.900 Vermogensverschil 9.750 Privé Privé opnamen (zie kas) 17.000 Privé stortingen (12 000 × € 0,44) 5.280 11.720 21.470 W = E B + (O – S) c. Inkopen op rekening. Crediteuren Betaald (gegeven) 101.000 Balans 1 januari (gegeven) 31.000 Balans 31 december 25.550 Op rekening ingekocht X Balans 31 december (gegeven) 25.550 Crediteuren: € 31.000 (1/1) + X – € 101.000 = € 25.550 (31/12) X = € 95.550
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d. Winstspecificatie.
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