Exam (elaborations)
Uitwerkingen meerkeuze vragen Management Accounting, berekenen, beslissen & beheersen Deel 1 (H1-9)
- Course
- Institution
- Book
De volledige uitwerkingen van de meerkeuzevragen hoofdstuk (H1 tot en met H 9)
[Show more]
Connected book
Book Title:
Author(s):
- Edition:
- ISBN:
- Edition:
1 review
By: quincyvdg • 2 year ago
Seller
Follow
slim-leren
Reviews received
Content preview
© 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
--------------
Vermogenstoename € 30.000 –
Onttrekkingen € 70.000 +
Stortingen € 20.000 –
------------
€ 50.000 +
--------------
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
-------------- --------------
€ 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 –
--------------
Winst € 160.000
Management accounting – Uitwerkingen meerkeuzevragen | p. 1
, © 2013 Noordhoff Uitgevers bv
Hoofdstuk 2 Kostenbegrippen
Meerkeuzevraag 2.1
Omzet 48.000 × € 20 = € 960.000
Kostprijs omzet 48.000 × € 14 = € 672.000
€ 288.000
Overige kosten € 150.000
€ 138.000
Meerkeuzevraag 2.3
Kostprijs: Grondstof € 25
Arbeid € 10
Indirect € = € 20
------
€ 55
Omzet 3.000 × € 60 = € 180.000
Kostprijs omzet 3.000 × € 55 = € 165.000
--------------
€ 15.000
Verspillingen:
Grondstof: Toegestaan 3.500 × € 25 = € 87.500
Werkelijk € 91.000
------------
€ 3.500 –
Machinetijd: Toegestaan 3. = 500 uur
Werkelijk 550 uur
----------
50 uur à € 140 = € 7.000 –
--------------
€ 4.500
Management accounting – Uitwerkingen meerkeuzevragen | p. 2
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 slim-leren. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $4.60. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
48298 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 15 years now