3HD Mini Balansjes

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Slide 1: Mind map
EconomieMiddelbare schoolhavoLeerjaar 3

This lesson contains 17 slides, with interactive quizzes, text slides and 1 video.

time-iconLesson duration is: 40 min

Items in this lesson

Slide 1 - Mind map

Slide 2 - Video

Assets go on the debit side of the balance
A
True
B
False

Slide 3 - Quiz

Liabilities go on the debit side of the balance
A
True
B
False

Slide 4 - Quiz

Your stock of clothes is a liability
A
True
B
False

Slide 5 - Quiz

Your Owner's Equity goes on the credit (liabilities) side of the balance
A
True
B
False

Slide 6 - Quiz

What are some examples of
things that go on the debit (assets) side?

Slide 7 - Mind map

Other than Owner's Equity, what else goes on the credit (liabilities) side?

Slide 8 - Open question

In question 5.12, Sara receives a pin payment of 2100. The clothing she sold has a purchase value of 1000. To record this transaction, you need to enter changes for two things on the debit side (assets) and one on the credit side (liabilities). Which three do you need to change?

Slide 9 - Open question

For 5.12 - what are the three entries you need to make? (stock of clothes, bank, and owner's equity)

Slide 10 - Open question

For 5.12 - what is the change in the total? (don't forget + or -)

Slide 11 - Open question

For 5.15 - Sara repays 100 to her mother. What two things need to be entered on the balance sheet? (one in debit/assets and one in credit/liabilities)

Slide 12 - Open question

For 5.15 - what are the changes in bank, loan mother, and total? don't forget + or -

Slide 13 - Open question

Overview
  • The balance sheet measures stocks (vooraadgrootheden) at one moment in time.
  • This is useful for recording how transactions impact the owner's equity, and seeing what the current values are of assets (debit side) and liabilities (credit side)
  • The opposite of stocks are flows (stromgrootheden) - changes over time

Slide 14 - Slide

Give some examples of stocks (vooraadgrootheden)

Slide 15 - Mind map

Give some examples of flows (stroomgrootheden)

Slide 16 - Mind map

Closing
  • Questions?
  • Homework - H5 up to 5.22
  • Starting next week:
  • Profit and Loss
  • VAT
  • Entrepreneur plan

Slide 17 - Slide