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ELO opgave 5 uitwerking BA M6

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Sold
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Pages
21
Uploaded on
22-01-2023
Written in
2021/2022

Cijfermatige uitwerking van ELO opgave 5

Institution
Hogeschool Windesheim (HW)
Course
Bedrijfsadministratie

Content preview

Vraag 1
Voorwerk
Voorlopige Fiscale balans
Gebouwen € 2,018,750.00 Herinvesteringsreserve
Inventaris € 136,000.00 Overig Fiscaal ondernemingsvermogen
Voorraad goederen € 635,000.00
Debiteuren € 490,000.00 Garantievoorziening
Liquide middelen € 30,000.00 Crediteuren
Te betalen vpb

Totaal € 3,309,750.00 Totaal




Gebouwen BE
Aanschafwaarde € 2,000,000.00
Afschrijving 2,5% € 50,000.00
Waarde eind 2019 € 1,900,000.00
oftewel er is 2 jaar afgeschreven
Herwaardering van 10% € 2,090,000.00 waarde na herwaarderen
Afschrijving 2,5% € 52,250.00
Waarde eind 2020 zonder uitbrei € 2,037,750.00
Uitbreiding € 392,250.00

BE
1/1 vb € 1,900,000.00 Afschrijving
Uitbreiding € 400,000.00
Herwaardering € 190,000.00 31-12-2022 NB
€ 2,490,000.00
Inventaris

BE
1/1 vB € 170,000 Afschrijving
Investering Desinvestering
Herwaardering 31/12 nB


€ 170,000

Voorraad
BE-Voorraad
1/1 vB € 650,000 Verkopen
Inkopen € 1,665,000 31/12 nB

€ 2,315,000

,Is op 31-12 635.000 euro waarde

debiteuren

Debiteuren
1/1 vb € 430,000.00 Ontvangst debiteuren

Verkopen € 3,200,000.00 31/12 NB
€ 3,630,000.00

Liquide middelen
Kan geen verschil in zitten tussen BE en Fiscaal

Herinvesteringsreserve
Is helemaal gebruikt voor de uitbreiding, dus deze is nu € 0,00

Crediteuren
Overnemen van de BE balans




Garantievoorziening
Is gegeven
BE- garantievoorziening
Onttrekking € 44,000 1/1 vB
31/12 nB € 40,000 Dotatie

, € - Resultatenre
€ 2,735,750.00 Is voorlopig Afschrijvingskosten gebouwen
Afschrijvingskosten inventaris
€ 30,000.00 Dotatie garantievoorziening
€ 544,000.00 Overige bedrijfskosten
€ 56,550.00 Onttrekking herinvesteringsreserve
Kostprijs verkopen
€ 3,366,300.00
Saldo fiscale winst




Fiscaal
Aanschafwaarde € 2,000,000.00
Afschrijving jaar 1 € 100,000.00
Boekwaarde eind jaar 1 € 1,900,000.00
Afschrijving jaar 2 € 95,000.00
Boekwaarde eind jaar 2 € 1,805,000.00 € 320,000.00 € 2,125,000.00
Afschrijving jaar 3 € 90,250.00 € 16,000.00 € 106,250.00
Boekwaarde eind jaar 3 € 1,714,750.00


Fiscaal
€ 60,000.00 RR bekijken 1/1 vb
Herinvesteringsreserve
€ 2,430,000.00 Uitbreiding
€ 2,490,000.00




€ 117,500 1/1 vB
Investering
€ 52,500


€ 170,000


€ 715,000
€ 1,715,000 1/1 vB € 1,665,000
€ 600,000 Inkopen
€ 2,380,000
€ 2,315,000
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Written for

Institution
Hogeschool Windesheim (HW)
Study
Finance and control
Course
Bedrijfsadministratie

Document information

Uploaded on
January 22, 2023
Number of pages
21
Written in
2021/2022
Type
OTHER
Person
Unknown

Subjects

  • bedrijfsadministratie
  • elo opgave
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