Balance sheet changes
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Lesson duration is: 30 minItems in this lesson
Slide 1 - Slide
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Date
Debet
Credit
Fixed assets
Current assets
Liquid assets
Equity
Long term debts
Short term debts
Slide 2 - Drag question
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Slide 3 - Slide
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Fixed assets
Current assets
Liquid assets
Not on balance
Rent
Bank account
Storage racks
Packing material
Company car
Goods
Computer
Slide 4 - Drag question
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Slide 5 - Slide
Eerste voordoen
tweede samen
de rest alleen
Financial fact # 1
The wage costs (€ 60,700) are paid bij bank transfer
The wage costs (€ 60,700) are paid bij bank transfer
Equity
Bank
- € 60.700
- € 60.700
Loan
Creditors
+ € 60,700
+ € 60,700
Slide 6 - Drag question
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Financial fact # 2
Goods purchased for € 40,000 on account.
Goods purchased for € 40,000 on account.
Goods
Creditors
+ € 40,000
+ € 40,000
- € 40,000
- € 40,000
Debtors
Equity
Slide 7 - Drag question
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Financial fact # 3
The depreciation charges are € 10,000 on the inventory.
The depreciation charges are € 10,000 on the inventory.
Inventory
Equity
Bank
Creditors
- € 10,000
- € 10,000
+ € 10,000
+ € 10,000
Slide 8 - Drag question
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Financial fact # 4
A company sells goods for € 15,000 on account. The purchase value is € 8,000.
A company sells goods for € 15,000 on account. The purchase value is € 8,000.
Goods
Equity
Bank
Debtors
Creditors
+ € 15,000
- € 8,000
+ € 7,000
Slide 9 - Drag question
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Financial fact # 5
€ 5,000 of the bank loan is repaid by bank transfer.
Bank loan
Equity
Bank
Creditors
+ € 5,000
- € 5,000
+ € 5,000
- € 5,000
Slide 10 - Drag question
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Financial fact # 6
A debtor pays € 1,000 bij bank transfer and € 500 cash.
Debtors
Equity
Bank
Cash
+ € 1,500
+ € 500
- € 1,500
+ € 1,000
Slide 11 - Drag question
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Financial fact # 7
A company borrows € 34,000 and uses the money to buy a company car.
Debtors
Equity
Bank loan
Car
- € 34,000
+ € 34,000
- € 34,000
+ € 34,000
Slide 12 - Drag question
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Financial fact # 8
A company pays the interest costs of the bank loan
(€ 2,400) by banktransfer.
(€ 2,400) by banktransfer.
Creditors
Equity
Bankloan
Bank
- € 2,400
+ € 2,400
- € 2,400
+ € 2,400
Slide 13 - Drag question
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Are you ready for the test?
A
Bring it on!
B
What test?
C
I have no idea
D
Not quite
Slide 14 - Quiz
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