Kosten en Kostprijs Opgave 2.20: Finding unknown balances

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1 Kosten en Kostprijs Opgave 2.20: Finding unknown balances
Eelko Penninkx

2 Inhoud Het probleem De oplossing Vragen

3 Het probleem An auditor for the Inland Tax Revenue is trying to reconstruct some partially destroyed records of two taxpayers. For each of the cases, find the unknowns designated by letters A to D.

4 Het probleem, data (1) Debtors, 31/12 6.000 2.100 Cost of goods sold A
20.000 Creditors, 1/1 3.000 1.700 Creditors, 31/12 1.800 1.500 Finished goods stock 31/12 B 5.300 Gross Margin 11.300 C Work in progress 1/1 800 Work in progress 31/12 Finished goods stock 1/1 4.000 Direct materials used 8.000 12.000 Direct manufactering labour 5.000

5 Het probleem, data (2) Indirect manufacturing costs 7.000 D
Purchases of direct material 9.000 Revenues 32.000 31.800 Debtors, 1/1 2.000 1.400

6 Oplossing Aantal gegevens zijn overbodig
Rekenkundig verband is niet duidelijk Methode van oplossen: schema

7 Oplossing, A Revenues 32.000 Cost of goods sold A - Gross Margin
11.300 20.700

8 Oplossing, B Direct material used 8.000 Direct manufacturing labour
3.000 Indirect manufacturing costs 7.000 Manufacturing costs 18.000 Work in progress 1/1 Work in progress 31/12 - Cost of goods manufactured Finished goods stock 1/1 4.000 Finished goods stock 31/12 B Cost of goods sold (A) X 20.700 1.300 2.700

9 Oplossing, C Revenues 31.800 Cost of goods sold 20.000 - Gross Margin
11.800

10 Oplossing, D Direct material used 12.000 Direct manufacturing labour
5.000 Indirect manufacturing costs D Manufacturing costs X Work in progress 1/1 800 Work in progress 31/12 3.000 - -2.200 Cost of goods manufactured Y Finished goods stock 1/1 4.000 Finished goods stock 31/12 5.300 -1.300 Cost of goods sold 20.000 6.500 23.500 21.300

11 Eindresultaten Resultaten: A = B = 1.300 C = D = 6.500

12 Einde Vragen?