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Oplossing alle hoofdstukken Boekhouden
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Oplossing alle hoofdstukken Boekhouden
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Oefening 28:Jaar - vervaldag boekwaarde % afschrijvingsbedrag
1 - 31/12/X1 54.250,00 28% boekwaarde 15.190,00
2 - 31/12/X2 39.060,00 10.936,80
3 – 31/12/X3 28.123,20 7.874,50
4 – 31/12/X4 20.248,70 1/7 aanschaffings- (5.669,64) 7.750,00
5 - 31/12/X5 12.498,70 waarde 7.750,00
6 - 31/12/X6 4.748,70 restbedrag 4.748,70
7 - 31/12/X7 0
SOM DER AFSCHRIJVINGEN 54.250,00
Lineair afschrijvings% = 100/n = 100/7 = 14,28571428%
Lineair bedrag = = 7.750 euro OF 54250 * 0,1428571428 = 7.750 euro
Degressief afschrijvings% = 14,28571428% * 2 = 28,57142856% = 28% afgerond
1. 01/06/X1 241 Rollend materieel/Vrachtwagen 50.000,00
4110 Aftrekbare BTW 10.500,00
440 à Leveranciers 60.500,00
AF/100
2. 01/06/X1 241 Rollend materieel/Vrachtwagen 4.250,00
4110 Aftrekbare BTW 892,50
440 à Leveranciers 5.142,50
AF/101
3. 31/12/X1 6302 Afschrijvingen MVA 15.190,00
2419 à Afschrijvingen MVA 15.190,00
INV/=
4. 07/11/X6 4164 Vorderingen uit verkoop VA 6.050,00
2419 Afschrijving vrachtwagen 49.501,30
241 à Vrachtwagen 54.250,00
4510 Verschuldigde BTW 1.050,00
763 Meerwaarden real. VA 251,30
VF/220
Verkoopprijs = 5.000 euro
Restwaarde = 4.748,70 euro (54.250 – 49.501,30)
Meerwaarde = 251,30 euro
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