4.2 / 4.3 3F

Balancing the books
4.2 and 4.3
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Slide 1: Diapositive
EconomieMiddelbare schoolvwoLeerjaar 3

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Balancing the books
4.2 and 4.3

Slide 1 - Diapositive

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Today
- Goals
- Practice assignments (4.2 and 4.3)
- Off to work
- Quick review

Slide 2 - Diapositive

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Goals
You can:  
- Make balance sheet changes 
- Create a new balance sheet with the balance sheet changes  

Slide 3 - Diapositive

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Date
Debet
Credit
Fixed assets
Current assets
Liquid assets
Equity
Long term debts
Short term debts

Slide 4 - Question de remorquage

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Practice assignment
Femke wants to start a webshop for sporting goods. In the following slide you see a couple of things she needs for the webshop. Put the items within the right columns. Do this in order of largest  amount till smallest amount.

Slide 5 - Diapositive

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Fixed assets
Current assets
Liquid assets
No on balance
Rent
Bankaccount-
Storage racks
Packing material 
Company Van
Goods
Computer

Slide 6 - Question de remorquage

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Practice on paper
Ibrahim wants to start his own company today. Create his starting balance with the following information.
- Shop worth €350000,-
- Mortgage loan of €320000,-
-  Kitchen for staff worth €40000,-
- Goods worth €12000,- half can be paid over a month.
- Shop inventory worth €15000,-
- Bankaccount of €2000 and €400 cash
- Family loan €40000,-
- The rest will be financed with his own capital.





Slide 7 - Diapositive

Doe de eerste voor
Doe de tweede samen.
De rest alleen

Slide 8 - Diapositive

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Practice 2
Write this balance on your paper.

Slide 9 - Diapositive

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Process the following facts
6 januari Goods sold on account  € 12.800; 
the goods had a value of € 8.750
8 januari Goods sold for € 6.690, paid with card; 
the goods had a value of € 4.670
15 januari € 5.920 paid to creditors via bank
18 januari € 8.230 received via bank from debtors
26 januari Paid per bank for several other costs: € 3.640
:
30 januari € 4.000 redemption of mortgage loan paid via bank.

Slide 10 - Diapositive

Eerste voordoen
tweede samen
de rest alleen

End balance

Slide 11 - Diapositive

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Off to work
What: Section 4.2 /4.3
How: Books/online
Help?: Raise your hand
Time: until 10.25
Result: 4.2 and 4.3 finished
Finished?: Work on something else

Slide 12 - Diapositive

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