4.2 / 4.3 3F

• Economie
• Middelbare school
• vwo
• Leerjaar 3

Balancing the books

4.2 and 4.3

Today

- Goals

- Practice assignments (4.2 and 4.3)

- Off to work

- Quick review

Goals

You can:  

- Make balance sheet changes 

- Create a new balance sheet with the balance sheet changes  

Date

Debet

Credit

Fixed assets

Current assets

Liquid assets

Equity

Long term debts

Short term debts

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.

Fixed assets

Current assets

Liquid assets

No on balance

Rent

Bankaccount-

Storage racks

Packing material 

Company Van

Goods

Computer

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.

Doe de eerste voor

Doe de tweede samen.

De rest alleen

Practice 2

Write this balance on your paper.

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.

Eerste voordoen

tweede samen

de rest alleen

End balance

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