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Casus 1 Voortgezet Boekhouden
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Casus 1 Voortgezet Boekhouden Kasstroomoverzicht
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Casusopdracht 1: kasstroomoverzichtOpdracht 1, Voortgezet Boekhouden
dr. J. Wagensveld RA
Nijmegen School of Management
Thomas van Aquinostraat 5.1.65
Radboud Universiteit Nijmegen
Postbus 9108, 6500 HK Nijmegen
, Om de resultatenrekening en balans per 31 december 1996 van handelsonderneming X op te stellen,
zijn eerst journaalposten van alle gebeurtenissen opgesteld. Deze zijn als volgt:
- Voorraad 2.000.000
a| Crediteuren 2.000.000
Crediteuren 1.800.000
a| liquide middelen 1.800.000
- Debiteuren 2.850.000
a| Verkopen 2.850.000
Inkoopwaarde 1.900.000 (19.000*100)
a| Voorraden 1.900.000
Liquide middelen 2.775.000
a| Debiteuren 2.775.000
Liquide middelen 80.000
a| Debiteuren 80.000
Crediteuren 100.000
Te betalen dividend 45.000
Te betalen belastng 90.000
a| Liquide middelen 235.000
Opslagloods 120.000
a| Liquide middelen 120.000
Liquide middelen 10.000
a| Bestelauto's 10.000
- Afschrijvingskosten bedrijfspand 20.000 (500.000*0,04)
a| Bedrijfspand 20.000
- Afschrijvingskosten bestelauto’s 66.000 (165.000*0,4)
a| Bestelauto's 66.000
Liquide middelen 125.000
a| Agioreserve 75.000
a| Aandelenkapitaal 50.000
Lonen 655.000
a| Liquide middelen 655.000
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