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ELO opgave 6 antwoorden (FCvM4.BA.2021)

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ELO opgave 6 antwoorden (FCvM4.BA.2021)

Institution
Hogeschool Windesheim (HW)
Course
Bedrijfsadministratie (FCVM4.BA.2021)








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Institution
Hogeschool Windesheim (HW)
Study
Finance And Control
Course
Bedrijfsadministratie (FCVM4.BA.2021)
All documents for this subject (13)

Document information

Uploaded on
October 25, 2021
Number of pages
3
Written in
2020/2021
Type
Class notes
Professor(s)
Jan westland
Contains
All classes

Subjects

  • elo
  • elo opgave
  • antwoorden
  • bedrijfsadministratie m4

Content preview

ELO-opgave 6

Eliminatieposten voor het samenstellen van de geconsolideerde resultatenrekening:

Stap 1: Foutencorrecties
Winst (P) Db 50.000
Overige kosten Cr 50.000

Stap 2: RR-aanpassingen
Afschrijvingskosten Db 410.000
Afschrijvingskosten gebouwen Cr 90.000
Afschrijvingskosten machines Cr 320.000
+
Winst (P) Db 6.000
Boekverlies verkochte machine Cr 6.000

Stap 3: Elimineren intercompanyresultaten
Winst (Z) Db 200.000
Kostprijs Cr 200.000
+
Omzet Db 300.000
Kostprijs Cr 180.000
Winst (Z) Cr 120.000
+
Omzet Db 2.700.000
Kostprijs Cr 2.700.000

Stap 4: Resultaat deelneming in overeenstemming brengen met NVW-winst-Z
Afschrijvingskosten goodwill Db 37.500
Winst (P) Cr 37.500
+
Winst (P) Db 285.000
Resultaat deelneming Cr 285.000

Stap 5: Elimineren resultaat deelneming
Resultaat deelneming Db 435.000
Winst (Z) Cr 435.000

Stap 6: Tot uitdrukking brengen winstaandeel derden
Winstaandeel derden Db 145.000
Winst (Z) Cr 145.000

Stap 7: Elimineren onderlinge kosten en opbrengsten
Interestopbrengst Db 154.000
Interestkosten Cr 154.000




FCvM4.BA ELO-opgave 6 2019 -2020 Pagina 1
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