Answers
Uitwerkingen externe verslaggeving
- Course
- Institution
Uitwerkingen EV Hoofdstuk 8: 8.1, 8.2, 8.5, 8.6 Hoofdstuk 11: 11.1, 11.2 Hoofdstuk 16: 16.1, 16.2, 16.3, 16.4, 16.6, 16.9 Hoofdstuk 17: 17.2, 17.5, 17.6
[Show more]
2 reviews
By: Rohy • 5 year ago
By: thimos • 7 year ago
Seller
Follow
Diannie007
Reviews received
Content preview
(bedragen ×Immateriële vaste activa: Aandelenkapitaal 5.000.000
• Ontwikkelingskosten 500.000 Agio 1.000.000
• Octrooi 200.000 Wettelijke reserve 500.000
Materiële vaste activa 6.400.000 Overige reserves 2.960.000
Liquide middelen 3.260.000 Winst 2013 900.000
––––––––– –––––––––
10.360.000 10.360.000
Toelichting:
• Materiële vaste activa: 8.000.000 × 80% = 6.400.000
• Liquide middelen:
Saldo 1 januari 2013 2.000.000
Omzet 20.000.000 +
Bedrijfskosten 17.500.000 –
Dividend over 2012: 1.000.000 × 60% = 600.000 –
Ontwikkelingsuitgaven 500.000 –
Aankoop octrooi 200.000 –
Inkoop eigen aandelen: 20 000 × 25 = 500.000 –
Heruitgifte eigen aandelen: 20 000 × 28 = 560.000 +
–––––––––––
Saldo 31 december 2013 3.260.000
• Aandelenkapitaal:
Stand 1 januari 2013 4.000.000
4.000.000
Bonusaandelen: = 1.000.000 +
4
–––––––––––
Stand 31 december 2013 5.000.000
• Agio:
Stand 1 januari 2013 2.000.000
Bonusaandelen 1.000.000 –
–––––––––––
Stand 31 december 2013 1.000.000
• Wettelijke reserve: betreft de geactiveerde ontwikkelingskosten
• Overige reserves:
Stand 1 januari 2013 3.000.000
Gereserveerde winst 2012: 1.000.000 × 40% = 400.000 +
Naar wettelijke reserve 500.000 –
Inkoop eigen aandelen 500.000 –
Heruitgifte eigen aandelen 560.000 +
–––––––––––
Stand 31 december 2013 2.960.000
• Winst 2013 (controleberekening):
Omzet 20.000.000
Bedrijfskosten 17.500.000 –
Afschrijvingen: 8.000.000 × 20% = 1.600.000 –
–––––––––––
900.000
Gebonden deel:
• Aandelenkapitaal 5.000.000
• Wettelijke reserve 500.000
––––––––––
5.500.000
Vrij deel:
• Agio 1.000.000
• Overige reserves 2.960.000
• Winst 2013 900.000
––––––––––
4.860.000
–––––––––––
10.360.000
©
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller Diannie007. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $3.23. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
67096 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now