Kosten en Kostprijs Opgave 2.20: Finding unknown balances Eelko Penninkx
Inhoud Het probleem De oplossing Vragen
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.
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
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
Oplossing Aantal gegevens zijn overbodig Rekenkundig verband is niet duidelijk Methode van oplossen: schema
Oplossing, A Revenues 32.000 Cost of goods sold A - Gross Margin 11.300 20.700
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
Oplossing, C Revenues 31.800 Cost of goods sold 20.000 - Gross Margin 11.800
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
Eindresultaten Resultaten: A = 20.700 B = 1.300 C = 11.800 D = 6.500
Einde Vragen?