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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
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By: Rohy • 5 year ago
By: thimos • 7 year ago
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Diannie007
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(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
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