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Exam (elaborations)

Tentamen (uitwerkingen) Bedrijfseconomie

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Tentamen (uitwerkingen) Bedrijfseconomie Basisboek Bedrijfseconomie.

Institution
Hogeschool Van Amsterdam (HvA)
Course
Bedrijfseconomie








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Institution
Hogeschool van Amsterdam (HvA)
Study
Bedrijfskunde
Course
Bedrijfseconomie
All documents for this subject (5)

Document information

Uploaded on
June 10, 2022
Number of pages
3
Written in
2021/2022
Type
Exam (elaborations)
Contains
Questions & answers

Subjects

  • rlb schema
  • rlb begroting
  • balans
  • mutatiebalans
  • liquiditeitsbegroting
  • resultatenrekening
  • vermogensbehoefte
  • solvabiliteitskengetallen
  • rationanalyse
  • rentabilteit
  • activity based costing
  • klantkostprijs
  • prod

Content preview

Resultaat- Liquiditeit-Balans schema (RLB schema) Copyright HvA Amsterdam



Nr Financiële gebeurtenis Opbrengsten Kosten Ontvangsten Uitgaven Balans mutatie?

1 oprichtingskosten € 1,500.00 € 1,500.00

2 huurkosten: 12 x € 3.000 betaald, € 36,000.00 € 36,000.00

3a aanschaf kantoorinventaris, wordt in februari betaald € 15,000.00 kantoorinventaris stijgt

3b afschrijvingskosten kantoorinventaris 20% van € 15.000 € 3,000.00 kantoorinventaris daalt

4 afschrijvingskosten auto € 5,000.00 auto daalt

5 maandelijkse aanschaf kantoorartikelen 12 x € 500 € 6,000.00 € 6,000.00

6 Salariskosten Kuijper 12 x € 8000 € 96,000.00 € 96,000.00

7 Salariskosten secretaresse sept t/m dec is 4 x € 2.500 € 10,000.00 € 10,000.00

8 Omzet 6 mnd € 8.000 en 6 mnd € 15.000, ontvangst mmd dec in vlg € 138,000.00 € 123,000.00 debiteuren stijgt

9 Omzet bijscholingscursus 12 x € 2.000 € 24,000.00 € 22,000.00 debiteuren stijgt

11 interestkosten rekening-courant 4 x kosten, 3x betaald € 1,500.00 € 1,125.00 te betalen rentekosten stijgt

Totalen € 162,000.00 € 159,000.00 € 145,000.00 € 165,625.00

Saldo RR is:
opbrengsten € 162,000.00
kosten € 159,000.00
winst € 3,000.00

Saldo liquide middelen is
Beginsaldo LM € 20,000.00
Totale ontvangsten € 145,000.00 +
Totale uitgaven € 165,625.00 -
Eindsaldo LM -€ 625.00
Benodigd in kas € 4,000.00 -
Aanvulling dmv rekening courant € 4,625.00
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