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Oplossingen alle hoofdstukken Boekhouden
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Oplossingen alle hoofdstukken Boekhouden
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Oefening 5:Beginbalans:
BALANS per 01/04
ACTIVA PASSIVA
Vaste Activia 200.000,00 Eigen vermogen 203.100,00
MVA
Gebouwen 200.000 Kapitaal
Geplaatst kapitaal 203.100,00
Vlottende activa 3.100,00
Liquide middelen
Bank 2.000
Kas 1.100
203.100,00 203.100,00
Geplaatst kapitaal = 200.000 + 1.100 + 2.000 = 203.100
221 100
Gebouwen Geplaatst kapitaal
D C D C
(1) 200.000,00 200.000,00 (4) CS: 203.100 203.100,00 (1)
240 440
Meubilair Leveranciers
D C D C
(2) 1.000,00 1.000,00 (6) (3) 1.000,00 1.000,00 (2)
400
Handelsdebiteuren
D C
(4) 200.000,00 200.000,00 (5)
(6) 1.000,00 1.000,00 (7)
550
Bank R/C
D C
(1) 2.000,00 DS: 202.000
(5)200.000,00
570
Kas
D C
(1) 1.100,00 1.000,00 (3)
(7) 1.000,00 DS:1.100,00
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