Alle opdrachten uit Studiemeister

2023




Externe verslaggeving 1

,Inhoudsopgave
Week 1.......................................................................................................................................................... 1
Een handelsonderneming.....................................................................................................................................1
Het economisch waarde begrip............................................................................................................................2
BV Beuk................................................................................................................................................................3
Celeste NV............................................................................................................................................................4

Week 2.......................................................................................................................................................... 6
VDL Groep BV.......................................................................................................................................................6
NV ROVA holding..................................................................................................................................................9
Gebeurtenissen na balansdatum.......................................................................................................................10
Atlas BV..............................................................................................................................................................11

Week 3........................................................................................................................................................ 12
Greenair NV........................................................................................................................................................12
BV Sallandia.......................................................................................................................................................13
Global Connections.............................................................................................................................................15

Week 4........................................................................................................................................................ 17
BV Huis...............................................................................................................................................................17
Horst Bouw BV...................................................................................................................................................19

Week 5........................................................................................................................................................ 22
NV Techno..........................................................................................................................................................22
Royal Schiphol Group.........................................................................................................................................23
PW NV................................................................................................................................................................24

Week 6........................................................................................................................................................ 26
Glad/Weg BV......................................................................................................................................................26
Ventura BV.........................................................................................................................................................26
Ko Kos.................................................................................................................................................................28

,Week 1
Een handelsonderneming
1. Balans
Debet € Credit €
VA Eigen vermogen €625.000
 Gebouwen €336.000
 Auto’s €90.000 Langlopende schulden:
€426.000  9%- Hypothecaire lening €180.000
VLA
 Voorraad €100.000 Kortlopende schulden:
 Debiteuren €90.000  Crediteuren €110.000
 Liquide middelen €299.000
€489.000

Totaal €915.000 Totaal €915.000
Toelichting:
Gebouwen: 352.000 - (400.000*4%)
Auto’s: 150.000- (40%*150.000)
Voorraad: (3.000+18.000-19.000) *50
Debiteuren: (1.900.000-1.810.000)
9%- Hypothecaire lening: 200.000-20.000
Crediteuren: 900.000-790.000

Liquide middelen:
Saldo 1-1-2020 €83.000

Ontvangsten:
Debiteuren 1-1-2020 €85.000
Verkopen €1.810.000
Privé €50.000
Totale ontvangst €1.945.000+

Uitgaven:
Uitgekeerde winst €40.000
Crediteuren €165.000
Inkopen €790.000
Aflossing lening €20.000
Interest 9% *€200.000 €18.000
Lonen en sociale lasten €696.000
Totale uitgaven €1.729.000-
Saldo 31-12-2020 €299.000




1

, 2.
EV eind €625.000
EV begin €455.000
Toename €170.000
Stortingen €50.000 - (privé)
Onttrekkingen €40.000 + (winstuitkering)
€160.000
3. Resultatenrekening
Opbrengst verkopen (omzet) €1.900.000

Kostprijs verkopen (inkoop) €950.000
Lonen en sociale lasten €696.000
Interest lasten 9%*€200.000 €18.000
Afschrijvingen:
 Gebouwen €16.000
 Auto’s €60.000
Totale kosten €1.740.000

Winst €160.000

Het economisch waarde begrip
1.
Jaar 1:
30.000 30.000 50.000
Vermogen 1/1 = + 2 + 3 = €89.632
1,1 (1,1) (1,1)

30.000 50.000
Vermogen 31/12 = 30.000 + + = €98.595
1,1 (1,1)2

Winst:
€98.595 - €89.632 = €8.963

Investering jaar 1 €100.000
Vermogen jaar 1 €89.632
Aanvangswinst €10.368

Jaar 2:
30.000 50.000
Vermogen 1/1 = 21.037* + + 2 = €89.632
1,1 (1,1)

50.000
Vermogen 31/12 = 21.037 + 30.000 + = €96.492
1,1

Winst:
€96.492 - €89.632 = €8.963

*=30.000-8.963
2