Exam (elaborations)
Uitwerkingen oefententamen Bedrijfseconomie Finance
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- Institution
Hierbij de uitwerkingen van het oefententamen van Bedrijfseconomie Finance! Dit was een officieel tentamen van 2016!
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Follownoaklerckx
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Balans per 1/1/2016norm norm
Pand € 480,000 Eigen vermogen € 105,000 totaal 14 punten
Inventaris € 65,000 Hypotheek € 382,000 2 overige posten opgenomen: per teveel opgenomen post - 5
Debiteuren € 8,000 2 Crediteuren € 58,800 2
Voorraad € 98,000 Nog te betalen € 1,200 2
Vooruitbetaalde kosten € 1,000 2 RC € 107,500 3
Kas € 2,500
€ 654,500 1 € 654,500
, LiquiditeitsBegroting 2012 Norm
kwartaal 1 kwartaal 2 kwartaal 3 kwartaal 4 Totaal
Ontvangsten
Verkoop op rek. € 4,739,667 € 2,478,000 € 1,180,000 € 3,136,833 € 11,534,500 7 per fout -4
Uitgaven
Inkopen € 3,366,000 € 1,445,000 € 1,972,000 € 3,366,000 € 10,149,000 7 per fout -4
Exploitatiekosten € 90,000 € 90,000 € 90,000 € 90,000 € 360,000 2
Hypotheekinterest € 11,600 € 11,600 € 23,200 4
Aflossing lening € 25,000 € 25,000 2
Intrest RCT € 3,250 € 3,250 2
Totaal uitgaven € 3,481,000 € 1,549,850 € 2,062,000 € 3,467,600 € 10,560,450
mutatie banksaldo € 1,258,667 € 928,150 € -882,000 € -330,767 € 974,050 2
Banksaldo begin € -35,275 € 1,223,392 € 2,151,542 € 1,269,542 € -35,275
Banksaldo eind € 1,223,392 € 2,151,542 € 1,269,542 € 938,775 € 938,775 4
normering totaal 30 punten.
Punten extra in mindering
K4 2011 K1 2012 K2 2012 K3 2012 K4 2012 K1 2013 -10 Afschrijving op liquiditeitsbegroting
verkoop 92,000 57,000 12,000 36,000 87,500 29,000 -10 Geen kolom jaartotaal kwartalen goed
inkoop 108,000 45,000 20,000 48,000 75,000 49,000 -10 Geen kwartalen jaarkolom goed
ontv € 4,739,667 € 2,478,000 € 1,180,000 € 3,136,833 € 4,012,000
uitgaven € 3,366,000 € 1,445,000 € 1,972,000 € 3,366,000 € 2,941,000
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