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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, 31/126.0002.100 Cost of goods soldA20.000 Creditors, 1/13.0001.700 Creditors, 31/121.8001.500 Finished goods stock 31/12B5.300 Gross Margin11.300C Work in progress 1/10800 Work in progress 31/1203.000 Finished goods stock 1/14.000 Direct materials used8.00012.000 Direct manufactering labour3.0005.000

5 Het probleem, data (2) Indirect manufacturing costs7.000D Purchases of direct material9.0007.000 Revenues32.00031.800 Debtors, 1/12.0001.400

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

7 Oplossing, A Revenues32.000 Cost of goods soldA- Gross Margin11.300 20.700

8 Oplossing, B Direct material used8.000 Direct manufacturing labour3.000 Indirect manufacturing costs7.000 Manufacturing costs18.000 Work in progress 1/10 Work in progress 31/120-0 Cost of goods manufactured18.000 Finished goods stock 1/14.000 Finished goods stock 31/12B- Cost of goods sold (A)X 20.700 2.700 1.300

9 Oplossing, C Revenues31.800 Cost of goods sold20.000- Gross MarginC 11.800

10 Oplossing, D Direct material used12.000 Direct manufacturing labour5.000 Indirect manufacturing costsD Manufacturing costsX Work in progress 1/1800 Work in progress 31/123.000--2.200 Cost of goods manufacturedY Finished goods stock 1/14.000 Finished goods stock 31/125.300--1.300 Cost of goods sold20.000 21.300 23.500 6.500

11 Eindresultaten Resultaten: A = 20.700 B = 1.300 C = 11.800 D = 6.500

12 Einde Vragen?


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