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Assignment of tasks

The enterprise in the example given plans a capital increase of 300,000 in form of a capital contribution by the associates (shareholders) to the bank account of the enterprise.

On the next page, opening balance sheet, as well as profit plan, finance plan and budgeted balance sheet of the enterprise are presented before taking the described business activity into account.

Please, present in what way the capital increase affects profit plan, finance plan and budgeted balance sheet.

Basic Data

Figure 16: Capital Increase | Basic Data

Answer Form

Figure 17: Capital Increase | Answer Form

Complete Answer Key Step 1-2/2

Figure 18: Capital Increase | Complete Answer Key Step 1-2/2

The capital increase of the enterprise is carried out with a cash deposit by the shareholders. The shareholders invest equity capital amounting to 300,000 into the enterprise.

The contribution of the equity capital is carried out in the item Capital Increase in the finance plan. (1)

Due to the depreciation of 90,000 from the basic data and due to the contribution of the equity capital of 300,000 (1), a surplus of cash amounting to 390,000 arises as the result of the finance plan. (2)

All changing values from the finance plan are incorporated into the budgeted balance sheet:

The depreciation of 90,000 which has already been stated in the basic data continues to reduce the fixed assets in the budgeted balance sheet.

The capital increase of the shareholders increases the equity capital of the enterprise by 300,000. (1)

The surplus of cash of 390,000 as the result of the finance plan increases the bank account in the budgeted balance sheet. (2)

The contribution of equity capital has absolutely no effect in the profit plan.