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Abidas p468 Intracomptabel + lijstje + UITLEG
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Volledige oefening Abidas Intracomptabel gedetailleerde uitwerking
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LIJSTJE FASE 1KD 46,325
BV GIB 750 LIFO (last in f Q P
-EV GIB 375 BV 500 6.75
-Afvalopbr 200 Geproduceer 6,000
Afvalverwerkingskosten 0 verstrekken 6,300
kost bijprod 0 EV 200 6.75
=FABRICAGEKOSTPRIJS
VD GEPR FRAMES 46,500
DOORLEVEREN naar fase 2 STUKS
6300 eenheden op basis van LIFO 1) 6000e productie 46,500 6,000
2) 300e BV 2,025
TOTAAL 48,525
FASE 2
KD 61,100
Doorleveren 'GS' 48,525
BV GIB 1,250
-EV GIB 625
-Afvalopbr 0
Afvalverwerkingskosten 150
Subtotaal 110,400 Voor 6400e 17.25
kost bijprod 6,900
=FABRICAGEKOSTPRIJS
VD GEPR GOEDEREN 103,500
6100 eenhedne op basis van maandgem 1) 6000e productie 103,500
2) 600e BV 9,750
6600e 113,250
of
17,1590909
090909euro
/eenheid
ANALYTISCH RESULTAAT PRODUCT 1: 1E KEUZE TENNISRAKETTEN
Omzet 140,300
Productiekost 17.15909 per eenhei x 6100e = 104,670
Verkoopkost 12,500 *140300 /156550 11,202
24,427
ANALYTISCH RESULTAAT PRODUCT 2: 2E KEUZE TENNISRAKETTEN
Omzet 16,250
, Productiekost BV 1000e 16,250 21,425
prod 300e 300*17,25 5,175
Verkoopkost 12,500 *16250 /156550 1,298
-6,473
ANALYTISCH RESULTAAT Afval
200-200= 0
JOURNAAL ANALYTISCH RESULTAAT
Verdeling huisvestingskosten
89 Fabricage 1 25,000
83 aan industr. KP1
89 Fabricage 2 37,500
83 f aan industr. KP2
BV GIB
89 Fabricage 1 750
98 aan PI GIB 1
89 Fabricage 2 1,250
98 f aan PI GIB 2
EV GIB
98 PI GIB 1 375
89 aan fabricage 1
98 PI GIB 2 625
83 aan fabricage 2
Afval
98 PI afval 200
89 aan fabricage 1
99 Analytisch resultaat 3 200
98 aan fabricage 2
91 S.R. verkopen 200
99 aan analytisch resultaat afval
Doorleveren GS fase 1 naar 2
98 PI halffabricaat 1 46,500
89 aan fabricage1
89 Fabricage 2 48,525
98 aan PI halffabricaat 1
Afvalkost fase 2
89 Fabricage 2 150
90 aan S.R. diensten & div goederen
Doorleveren GS fase 1 naar 2
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