3 Het probleemAn 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 20.000Creditors, 1/13.0001.700Creditors, 31/121.8001.500Finished goods stock 31/12B5.300Gross Margin11.300CWork in progress 1/1800Work in progress 31/12Finished goods stock 1/14.000Direct materials used8.00012.000Direct manufactering labour5.000
5 Het probleem, data (2) Indirect manufacturing costs 7.000 D Purchases of direct material9.000Revenues32.00031.800Debtors, 1/12.0001.400
6 Oplossing Aantal gegevens zijn overbodig Rekenkundig verband is niet duidelijkMethode van oplossen: schema
7 Oplossing, A Revenues 32.000 Cost of goods sold A - Gross Margin 11.30020.700
8 Oplossing, B Direct material used 8.000 Direct manufacturing labour 3.000Indirect manufacturing costs7.000Manufacturing costs18.000Work in progress 1/1Work in progress 31/12-Cost of goods manufacturedFinished goods stock 1/14.000Finished goods stock 31/12BCost of goods sold (A)X20.7001.3002.700
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 5.000Indirect manufacturing costsDManufacturing costsXWork in progress 1/1800Work in progress 31/123.000--2.200Cost of goods manufacturedYFinished goods stock 1/14.000Finished goods stock 31/125.300-1.300Cost of goods sold20.0006.50023.50021.300