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College week 4 Vlottende activa

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Vragen en antwoorden werkgroep 4. Het document bevat de volgende opgaven: - opgave 1: Voorraden - opgave 2: Onderhanden werk - opgave 3: Gebeurtenissen na balansdatum - opgave 4: Consolideren

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
September 20, 2016
Number of pages
12
Written in
2015/2016
Type
Answers
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Unknown

Subjects

  • bedrijfseconomiebelastingrecht in economisch perspectief

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Werkcollege week 4

Vlottende activa




NAAM Klik hier als u tekst wilt invoeren.

STUDENTNUMMER: Klik hier als u tekst wilt invoeren.



OPGAVE 1 Voorraden

De handelsonderneming Hoog, die uitsluitend goederen A verhandelt, begint haar
bedrijfsuitoefening met de volgende oprichtingsbalans:

Balans


Eigen vermogen € 70.000
Goederen € 40.000
4.000 kg a € 10

Kas 30.000
€ 70.000 € 70.000

De op deze balans opgenomen goederen zijn op 31 december juist voor de oprichting a € 10
per kg aangeschaft.

De bedrijfshandelingen die zich gedurende het eerste kwartaal voordoen zijn uitsluitend de
volgende:


Gekochte Prijs op de Aankoop- Verkochte Prijs op de Verkoop-
hoeveelheid inkoop- bedrag A hoeveelheid verkoop- bedrag
A markt markt
Januari 1.000 kg € 11 € 11.000 2.000 kg € 12,50 € 25.000
Februari 3.000 kg € 12,50 € 37.500 2.000 kg € 14 € 28.000
Maart 2.000 kg €13 € 26.00 3.000 kg € 15,50 € 46.500
6.000 kg € 74.500 7.000 kg € 99.500

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