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

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Presentatie over: "Kosten en Kostprijs Opgave 2.20: Finding unknown balances Eelko Penninkx."— Transcript van de presentatie:

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/ Cost of goods soldA Creditors, 1/ Creditors, 31/ Finished goods stock 31/12B5.300 Gross Margin11.300C Work in progress 1/10800 Work in progress 31/ Finished goods stock 1/ Direct materials used Direct manufactering labour

5 Het probleem, data (2) Indirect manufacturing costs7.000D Purchases of direct material Revenues Debtors, 1/

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

7 Oplossing, A Revenues Cost of goods soldA- Gross Margin

8 Oplossing, B Direct material used8.000 Direct manufacturing labour3.000 Indirect manufacturing costs7.000 Manufacturing costs Work in progress 1/10 Work in progress 31/120-0 Cost of goods manufactured Finished goods stock 1/ Finished goods stock 31/12B- Cost of goods sold (A)X

9 Oplossing, C Revenues Cost of goods sold Gross MarginC

10 Oplossing, D Direct material used Direct manufacturing labour5.000 Indirect manufacturing costsD Manufacturing costsX Work in progress 1/1800 Work in progress 31/ Cost of goods manufacturedY Finished goods stock 1/ Finished goods stock 31/ Cost of goods sold

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

12 Einde Vragen?


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