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Biscuits & Biscottes intracomptabel oplossing + UITLEG
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This document is the solution to the exercise Biscuits & Biscottes (INTRA comptabel) Some difficult steps are explained.
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Biscuits & Biscottes IntracomptabelBV Boeken
98 PI GIB kneden en bakken biscuits 1,200
98 PI GIB kneden en bakken biscottes 1,200
98 PI GIB inpakken biscuits 2,000
98 PI GIB inpakken biscottes 2,000
98 PI biscuits 8,400
98 PI Biscottes 1,600
98 PI chapelure 28,000
90 aan S.R. voorraden 44,400
Aankopen,: GS, Hulpstoffen
98 GS 230,000
98 Hulpstoffen 19,000
aan S.R. aankopen 249,000
Boeken BV GIB naar fabricage
89 fabricage kneden & bakken biscuits 1,200
98 aan PI GIB kneden en bakken biscuits 1,200
89 fabricage kneden & bakken biscottes 1,200
98 aan PI GIB kneden en bakken biscottes 1,200
89 fabricage inpakken biscuits 2,000
98 aan PI GIB inpakken biscuits 2,000
89 fabricage inpakken biscottes 2,000
98 aan PI GIB inpakken biscottes 2,000
GS - Verbruik
89 Fabricage: biscottes 30,000
89 Fabricage: biscuit 125,000
98 aan PI GS 155,000
HS- Verbruik
80 KP Huisvesting 2,500
KP gasgenerator 4,000
KP drijfkracht 1,200
83 Indrustr KP: kneden & bakken 2,100
83 IND KP: roosteren 2,200
83 IND KP: inpakken 22,185
88 VK KP: vrachtauto 1,000
98 PI Hulpstoffen 35,185
Diensten & Div goederen
KP drijfkracht 12,000
810 KP kantooradmin 300
83 VK KP: vrachtauto 11,750
88 Verkoop KP 2,600
, 90 aan S.R. diensten & div goederen 26,650
Personeelkosten
80 KP Huisvesting 2,888
KP gasgenerator 4,950
KP drijfkracht 3,300
810 KP kantooradmin 30,000
810 KP directie 15,000
83 Indrustr KP: kneden & bakken 41,250
83 IND KP: roosteren 20,625
83 IND KP: inpakken 41,250
83 IND KP: kruimelen 8,250
88 VK KP: vrachtauto
88 Verkoop KP 16,686
90 aan S.R. personeelskost 184,199
Afschrijvingen,
80 KP Huisvesting 2,083
KP gasgenerator 4,167
KP drijfkracht 4,167
810 KP kantooradmin 333
83 Indrustr KP: kneden & bakken 20,833
83 IND KP: roosteren 16,667
83 IND KP: inpakken 8,333
83 IND KP: kruimelen 208
88 VK KP: vrachtauto 7,813
90 aan S.R. afschrijvingen 64,604
Verdeling huisvestingskosten
KP gasgenerator 299
KP drijfkracht 299
83 KP kantooradmin 299
83 Directie 299
83 Indrustr KP: kneden & bakken 2,391
83 IND KP: roosteren 2,391
83 IND KP: inpakken 1,195
83 IND KP: kruimelen 299
90 aan KP huisvestingskosten 7,471
Verdeling KP gasgenerator
83 Indrustr KP: kneden & bakken 8,944
83 IND KP: roosteren 4,472
90 aan KP gasgenerator 13,416
Verdeling KP drijfkracht
83 Indrustr KP: kneden & bakken 7,765
83 IND KP: roosteren 3,883
83 IND KP: inpakken 7,765
83 IND KP: kruimelen 1,553
90 aan KP drijfkracht 20,966
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