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Werkgroep 1 Financiële gebeurtenissen en vermogensvergelijking

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Vragen en antwoorden werkgroep 1. Het document bevat de volgende opgaven: - opgave 1: de koelkastcasus - opgave 2: vermogensvergelijking eenmanszaak - opgave 3: vermogensvergelijking BV - opgave 4 accountingsprincipes

Institution
Universiteit Van Amsterdam (UvA)
Course
Belastingrecht in economisch perspectief I









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Institution
Universiteit van Amsterdam (UvA)
Study
Fiscaal Recht
Course
Belastingrecht in economisch perspectief I
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Uploaded on
October 13, 2015
Number of pages
19
Written in
2015/2016
Type
Answers
Person
Unknown

Subjects

  • bedrijfseconomiebelastingrecht in economische perspectief

Content preview

Werkcollege week 1

Financiële gebeurtenissen – Vermogensvergelijking




NAAM Klik hier als u tekst wilt invoeren.

STUDENTNUMMER: Klik hier als u tekst wilt invoeren.



OPGAVE 1 Financiële gebeurtenissen


Koelkastcasus

Uitgangspunten:

- nieuwe besloten vennootschap;

- één aandeelhouder: X;

- één werknemer: X;

- handel in koelkasten;

- alle betalingen per bank, tenzij anders aangegeven;

- geen B.T.W;

- geen belasting.

, Gebeurtenis 1:

X richt op 1 januari 2015 een besloten vennootschap op; aandelenkapitaal
ad € 1,00 wordt op de bank gestort.

MUTATIE-BALANS
VASTE ACTIVA: EIGEN VERMOGEN:
Geplaatst kapitaal + 1,00

VOORZIENINGEN:


LANGLOPENDE
SCHULDEN:


VLOTTENDE KORTLOPENDE
ACTIVA: SCHULDEN:
- Bank + 1,00

+ 1,00 + 1,00

MUTATIE-WINST- EN VERLIESREKENING
KOSTEN: OPBRENGSTEN:




JOURNAALPOST

Bank 1,00
AAN Geplaatst kapitaal 1,00
$6.03
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