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EPE Docent uitwerking ster vragen 9e druk / druk 9 Peter Epe. Jaarverslaggeving.

Rating
3.8
(9)
Sold
28
Pages
72
Uploaded on
16-07-2021
Written in
2020/2021

Docentuitwerkingen! Dit zijn de antwoorden van de vragen met een ster (stervragen) uit het opgavenboek Jaarverslaggeving van Peter Epe 9e druk.

Institution
Hogeschool Rotterdam (HR)
Course
Jaarverslaggeving










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Peter Epe Jaarverslaggeving
  • Unknown
  • 9789001590796
  • 9

Written for

Institution
Hogeschool Rotterdam (HR)
Study
Accountancy
Course
Jaarverslaggeving
All documents for this subject (3)

Document information

Uploaded on
July 16, 2021
Number of pages
72
Written in
2020/2021
Type
Other
Person
Unknown

Subjects

  • epe
  • financial accounting
  • accountancy
  • noordhoff
  • opgavenboek
  • antwoorden
  • opgaven
  • peter epe
  • wim hoffmann
  • financieel
  • 9e druk
  • stervragen

Content preview

Dr. Peter Epe RA

Wim Hoffmann RA

Jaarverslaggeving Opgaven

Uitwerkingen student




Negende druk

Noordhoff Groningen/Utrecht




© Noordhoff Uitgevers bv 1

,Inhoud


Antwoorden vraagstukken
Hoofdstuk 2 ...................................................................................................... 3
Hoofdstuk 3 ...................................................................................................... 5
Hoofdstuk 5 ...................................................................................................... 6
Hoofdstuk 6 ...................................................................................................... 7
Hoofdstuk 7 .................................................................................................... 10
Hoofdstuk 8 .................................................................................................... 13
Hoofdstuk 9 .................................................................................................... 15
Hoofdstuk 10 .................................................................................................. 17
Hoofdstuk 11 .................................................................................................. 21
Hoofdstuk 13 .................................................................................................. 22
Hoofdstuk 14 .................................................................................................. 25
Hoofdstuk 15 .................................................................................................. 29
Hoofdstuk 16 .................................................................................................. 31
Hoofdstuk 17 .................................................................................................. 35
Hoofdstuk 18 .................................................................................................. 37
Hoofdstuk 19 .................................................................................................. 40
Hoofdstukoverstijgend .................................................................................... 45

Antwoorden casussen .....................................................................................
Casus C1 bv AppelGroen .............................................................................. 56
Casus C2 nv Regenboog ............................................................................... 59
Casus C4 bv De Groene Draak...................................................................... 64
Casus C6 Rugby Club Blued bv ..................................................................... 67
Casus C8 SnowWorld N.V. ............................................................................ 69
Casus C10 Holland Casino N.V. .................................................................... 71




2 © Noordhoff Uitgevers bv

, Antwoorden vraagstukken


Hoofdstuk 2

Vraagstuk 2.2 J. Bootsman

a 1 Jaarlijkse exploitatie
Ontvangsten:
• Verhuur boten 2 × 2.000 uur × € 25 = € 100.000
2.000
• Gebruik consumpties 2× × € 20 = € 20.000
4
––––––––
€ 120.000
Uitgaven:
• Onderhoud 2 × € 5.000 = € 10.000
• Verzekering 2 × € 10.000 = € 20.000
2.000 uur
• Kostprijs consumpties 2× × € 15 = € 15.000
4
–––––––
€ 45.000
––––––––
Nettokasstroom € 75.000

Balans per 1 januari 2020 (bedragen × € 1)
Boten + botenhuis: Begin eigen vermogen 180.000
75.000 75.000 105.000
+ + = Aanvangswinst 21.491
1,12 1,122 1,123
201.491
––––––– –––––––
201.491 201.491

Balans per 31 december 2020 (bedragen × € 1)
Boten + botenhuis: Begin eigen vermogen 201.491
75.000 105.000
+ = 150.670 Winst 2020 24.179
1,12 1,122
Kas 75.000
––––––– –––––––
225.670 225.670

Balans per 31 december 2021 (bedragen × € 1)
Boten + botenhuis: Begin eigen vermogen 201.491
105.000
= 93.750 Winst 2021 18.080
1,12
Kas* 125.821
––––––– –––––––
219.571 219.571

* € 75.000 – € 24.179 + € 75.000 = € 125.821

Balans per 31 december 2022 (bedragen × € 1)
Boten + botenhuis – Begin eigen vermogen 201.491
Kas* 212.741 Winst 2022 11.250
––––––– –––––––
212.741 212.741

* € 125.821 – € 18.080 + € 105.000 = € 212.741




© Noordhoff Uitgevers bv 3
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