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Assets and debts
Assets and debts
Revenue and cost
1 / 27
volgende
Slide 1:
Tekstslide
Economie
Middelbare school
vwo
Leerjaar 3
In deze les zitten
27 slides
, met
interactieve quizzen
en
tekstslides
.
Lesduur is:
45 min
Start les
Bewaar
Deel
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Onderdelen in deze les
Assets and debts
Revenue and cost
Slide 1 - Tekstslide
Slide 2 - Tekstslide
Slide 3 - Tekstslide
Slide 4 - Tekstslide
Slide 5 - Tekstslide
Which information is needed to specify the assets on the left side of the balance sheet?
A
Profit and loss account
B
Investment budget
C
Financing plan
D
Equity
Slide 6 - Quizvraag
Which information is needed to specify the debts on the right side of the balance sheet?
A
Profit and loss account
B
Investment budget
C
Financing plan
D
Equity
Slide 7 - Quizvraag
PIN machine belongs to
A
Building
B
Inventory
C
Goods
D
Liquid assets
Slide 8 - Quizvraag
Abdullah's kitchen appliances belongs to:
A
Building
B
Inventory
C
Goods
D
Liquid assets
Slide 9 - Quizvraag
Meat in Abdullah's fridge
belongs to
A
Building
B
Inventory
C
Goods
D
Liquid assets
Slide 10 - Quizvraag
Abdullah's fridge
belongs to
A
Building
B
Inventory
C
Goods
D
Liquid assets
Slide 11 - Quizvraag
The money in the cash register at Sleepworld
belongs to
A
Building
B
Inventory
C
Goods
D
Liquid assets
Slide 12 - Quizvraag
Abdullah's tables and chairs
belongs to
A
Building
B
Inventory
C
Goods
D
Liquid assets
Slide 13 - Quizvraag
Liabilities
Equity + debt capital
Equity = the owner's money
From a Limited Company (Google) you can buy shares. As a shareholder you own part of the company
f.e. 10,000 shares X € 50 = € 500,000 share capital
This is the equity of the company
Slide 14 - Tekstslide
Creditors = Suppliers to whom a company owes money
Clogs Limited purchases clogs for € 20
The company doesn't pay immediately but receives an invoice.
The goods have been received
Assets
Liabilities
Goods in stock
+ 20
Creditors
+ 20
Slide 15 - Tekstslide
Creditors: paying the invoice
The invoice for the delivered clogs are paid by bank
Assets
Liabilities
Bank balance
- 20
Creditors
- 20
Slide 16 - Tekstslide
Debtors = customers who have not payed their invoices
Clogs are sold for € 80. The purchase price is € 20
The customer received an invoice.
Assets
Liabilities
Goods in stock
- 20
Equity
+ 60
Debtors
+ 80
Slide 17 - Tekstslide
Debtors: the customer pays the invoice by bank
Assets
Liabilities
Debtors
- 80
Bank
+ 80
Slide 18 - Tekstslide
Buns are delivered to Abdullah along with a bill. Abdullah has to pay € 600 within a month. This debt belongs to:
A
Goods
B
Debtors
C
Creditors
D
Bank loan
Slide 19 - Quizvraag
Abdullah delivers 5 meals to a shop nearby. The owner of the shop receives a bill of € 48. This is an example of
A
Goods
B
Debtor
C
Creditor
D
Bank loan
Slide 20 - Quizvraag
Just do it
Homework:
6 - 9
page 104
Slide 21 - Tekstslide
Slide 22 - Tekstslide
Slide 23 - Tekstslide
Slide 24 - Tekstslide
The comsumer price of a kebab sandwich is € 2.42 including VAT 21 %
Calculate the price excluding VAT
Slide 25 - Open vraag
The consumer price of a kebab sandwich is € 2.42 including VAT of 21 %
Calculate the price excluding VAT
Price excluding VAT € ............ 100 %
VAT 21 %
€............. + 21 % +
Price including VAT € 2.42 121 %
€ 2.42/121 X 100 = € 2
X wrong X --> 0.21 X € 2.42 = € 0.51 --> € 2.42 - € 0.51 = € 1.91
Slide 26 - Tekstslide
Homework
...................
Slide 27 - Tekstslide
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