bedrijfseconomiebelastingrecht in economische perspectief
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Universiteit van Amsterdam (UvA)
Fiscaal Recht
Belastingrecht in economisch perspectief I
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Content preview
Werkcollege week 1
Financiële gebeurtenissen – Vermogensvergelijking
NAAM Klik hier als u tekst wilt invoeren.
STUDENTNUMMER: Klik hier als u tekst wilt invoeren.
OPGAVE 1 Financiële gebeurtenissen
Koelkastcasus
Uitgangspunten:
- nieuwe besloten vennootschap;
- één aandeelhouder: X;
- één werknemer: X;
- handel in koelkasten;
- alle betalingen per bank, tenzij anders aangegeven;
- geen B.T.W;
- geen belasting.
, Gebeurtenis 1:
X richt op 1 januari 2015 een besloten vennootschap op; aandelenkapitaal
ad € 1,00 wordt op de bank gestort.
MUTATIE-BALANS
VASTE ACTIVA: EIGEN VERMOGEN:
Geplaatst kapitaal + 1,00
VOORZIENINGEN:
LANGLOPENDE
SCHULDEN:
VLOTTENDE KORTLOPENDE
ACTIVA: SCHULDEN:
- Bank + 1,00
+ 1,00 + 1,00
MUTATIE-WINST- EN VERLIESREKENING
KOSTEN: OPBRENGSTEN:
JOURNAALPOST
Bank 1,00
AAN Geplaatst kapitaal 1,00
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