Читать книгу Management Accounting. Workbook 1 - Werner Seebacher - Страница 12
ОглавлениеAssignment of tasks
An new enterprise is founded. In the framework of the foundation the shareholders generate a cash deposit of 300,000.
On the next page the completely empty balance sheet and profit/loss account (p/l) of the enterprise to be founded, are presented.
Please present the effect of the cash deposit in balance sheet and p/l of the enterprise.
Basic Data
Figure 10: Foundation of an Enterprise | Basic Data
Answer Form
Figure 11: Foundation of an Enterprise | Answer Form
Complete Answer Key Step 1/1
Figure 12: Foundation of an Enterprise | Complete Answer Key Step 1/1
The foundation of the enterprise takes place in form of a cash deposit. The shareholders invest equity of 300,000 into the enterprise by paying the amount of 300,000 into the bank account of the enterprise to be founded. (1)
Like that, the equity rises by 300,000 in the balance sheet and at the same time the bank account of the enterprise to be founded rises by 300,000.
The p/l remains completely the same.
