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Uitwerkingen meerkeuzevragen Management Accounting: Berekenen, beslissen, beheersen
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Uitwerkingen van de meerkeuzevragen uit Management Accounting: Berekenen, beslissen, beheersen van Wim Koetzier
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© 2013 Noordhoff Uitgevers bvHoofdstuk 1 Management accounting: plaatsbepaling en ontwikkeling
Meerkeuzevraag 1.8
Eigen vermogen 31 december € 220.000
Eigen vermogen 1 januari € 250.000
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Vermogenstoename € 30.000 –
Onttrekkingen € 70.000 +
Stortingen € 20.000 –
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€ 50.000 +
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Winst € 20.000
Meerkeuzevraag 1.9
Pand € 380.000 Eigen vermogen 1/1 € 310.000
Inventaris € 50.000 Lening € 160.000
Debiteuren € 20.000 Winst € 160.000
Bank* € 180.000
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€ 630.000 € 630.000
* € 10.000 + € 580.000 – € 360.000 – € 40.000 – € 10.000 = € 180.000
Of:
Omzet € 600.000
Bedrijfskosten € 360.000 –
Afschrijving pand € 20.000 –
Afschrijving inventaris € 50.000 –
Interestkosten € 10.000 –
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Winst € 160.000
Management accounting – Uitwerkingen meerkeuzevragen | p. 1
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