{"text_format":"1","workbook":"xlsx","n_sheets":13,"sheets":["Opdracht 1","Opdracht 2","Opdracht 3","Opdracht 4","Opdracht 5","Opdracht 6","Opdracht 7","Opdracht 8","Opdracht 9","Opdracht 10","Opdracht 11","Opdracht 12","Opdracht 13"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":0,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Opdracht 1","index":0,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[8,1,8,2],[5,2,5,5],[1,1,2,6],[6,1,6,2],[7,1,7,2],[6,4,6,5],[7,4,7,5],[8,4,8,5],[3,1,3,6],[12,4,12,5],[13,4,13,5],[9,1,9,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[13,1,13,2],[9,4,9,5],[11,4,11,5],[10,4,10,5],[19,1,19,6],[14,4,14,5],[15,4,15,5],[16,4,16,5],[17,4,17,5],[15,1,15,2],[16,1,16,2],[14,1,14,2]]}
[]
[null,"Opdracht 1 — Opstellen beginbalans"]
[]
[null,"Bas begint een winkel. Voordat hij zijn winkel opent maakt hij een beginbalans met alle spullen die hij nodig heeft.\n\nVoor het bedrijf heeft Bas de volgende spullen nodig:\n- Bas koopt een gebouw voor €100.000. Hij sluit hiervoor een hypothecaire lening af.\n- Bas heeft een inventaris ter waarde van €10.000. De helft van dit geld leent hij van familieleden.\n- Bas heeft een voorraad van €5000. De helft van de voorraad koopt Bas op rekening.\n- Op zijn bank houdt Bas €5.000.\n- In de kas legt Bas €500.\n- Al het geld dat Bas niet leent, betaalt hij zelf.\n\nVul de onderstaande balans in. Je mag sommige vakjes leeg laten."]
[]
[null,"debet","Balans 01-01-2021",null,null,null,"credit"]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Gebouwen"]
[null,"Inventaris",null,null,"Lang vreemd vermogen"]
[null,null,null,null,"Hypothecaire lening"]
[null,"Vlottende activa",null,null,"Onderhandse lening"]
[null,"Voorraad"]
[null,"Debiteuren",null,null,"Kort vreemd vermogen"]
[null,null,null,null,"Crediteuren"]
[null,"Liquide middelen"]
[null,"Bank"]
[null,"Kas"]
[null,"Totaal",null,{"$f":"SUM(D7:D17)","v":0},"Totaal",null,{"$f":"SUM(G7:G17)","v":0}]
[]
[null,{"$f":"IF(AND(D8=100000,D9=10000,D12=5000,D16=5000,D17=500,G7=13000,G10=100000,G11=5000,G14=2500)=TRUE,\"De antwoorden zijn goed!\",\"Sommige antwoorden zijn fout\")","v":"Sommige antwoorden zijn fout"}]

{"sheet":"Opdracht 2","index":1,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[17,4,17,5],[19,1,19,6],[3,1,3,6],[14,1,14,2],[14,4,14,5],[15,1,15,2],[15,4,15,5],[16,1,16,2],[16,4,16,5],[11,1,11,2],[11,4,11,5],[12,1,12,2],[12,4,12,5],[13,1,13,2],[13,4,13,5],[8,1,8,2],[8,4,8,5],[9,1,9,2],[9,4,9,5],[10,1,10,2],[10,4,10,5],[1,1,2,6],[5,2,5,5],[6,1,6,2],[6,4,6,5],[7,1,7,2],[7,4,7,5]]}
[]
[null,"Opdracht 2 — Verkoop"]
[]
[null,"Op 3 januari verkoopt Bas voor €1.500 aan producten. De inkoopwaarde van deze producten is €1.000. Het geld voor deze producten wordt direct op de bank gestort.\n\nVerwerk deze gebeurtenis op de balans."]
[]
[null,"debet","Balans 03-01-2021",null,null,null,"credit"]
[null,"Vaste activa",null,null,"Eigen vermogen",null,13000]
[null,"Gebouwen",null,100000]
[null,"Inventaris",null,10000,"Lang vreemd vermogen"]
[null,null,null,null,"Hypothecaire lening",null,100000]
[null,"Vlottende activa",null,null,"Onderhandse lening",null,5000]
[null,"Voorraad",null,5000]
[null,"Debiteuren",null,0,"Kort vreemd vermogen"]
[null,null,null,null,"Crediteuren",null,2500]
[null,"Liquide middelen"]
[null,"Bank",null,5000]
[null,"Kas",null,500]
[null,"Totaal",null,{"$f":"SUM(D7:D17)","v":120500},"Totaal",null,{"$f":"SUM(G7:G17)","v":120500}]
[]
[null,{"$f":"IF(AND(D8=100000,D9=10000,D12=4000,D16=6500,D17=500,G7=13500,G10=100000,G11=5000,G14=2500)=TRUE,\"De antwoorden zijn goed!\",\"Sommige antwoorden zijn fout\")","v":"Sommige antwoorden zijn fout"}]

{"sheet":"Opdracht 3","index":2,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[17,4,17,5],[19,1,19,6],[14,1,14,2],[14,4,14,5],[15,1,15,2],[15,4,15,5],[16,1,16,2],[16,4,16,5],[11,1,11,2],[11,4,11,5],[12,1,12,2],[12,4,12,5],[13,1,13,2],[13,4,13,5],[8,1,8,2],[8,4,8,5],[9,1,9,2],[9,4,9,5],[10,1,10,2],[10,4,10,5],[7,1,7,2],[7,4,7,5],[1,1,2,6],[3,1,3,6],[5,2,5,5],[6,1,6,2],[6,4,6,5]]}
[]
[null,"Opdracht 3 — Inkoop"]
[]
[null,"Op 5 januari koopt Bas €5.000 aan voorraad in bij een groothandel. Hij betaalt het volledige bedrag per bank.\n\nVerwerk deze gebeurtenis op de balans."]
[]
[null,"debet","Balans 05-01-2021",null,null,null,"credit"]
[null,"Vaste activa",null,null,"Eigen vermogen",null,13500]
[null,"Gebouwen",null,100000]
[null,"Inventaris",null,10000,"Lang vreemd vermogen"]
[null,null,null,null,"Hypothecaire lening",null,100000]
[null,"Vlottende activa",null,null,"Onderhandse lening",null,5000]
[null,"Voorraad",null,4000]
[null,"Debiteuren",null,0,"Kort vreemd vermogen"]
[null,null,null,null,"Crediteuren",null,2500]
[null,"Liquide middelen"]
[null,"Bank",null,6500]
[null,"Kas",null,500]
[null,"Totaal",null,{"$f":"SUM(D7:D17)","v":121000},"Totaal",null,{"$f":"SUM(G7:G17)","v":121000}]
[]
[null,{"$f":"IF(AND(D8=100000,D9=10000,D12=9000,D16=1500,D17=500,G7=13500,G10=100000,G11=5000,G14=2500)=TRUE,\"De antwoorden zijn goed!\",\"Sommige antwoorden zijn fout\")","v":"Sommige antwoorden zijn fout"}]

{"sheet":"Opdracht 4","index":3,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[17,4,17,5],[19,1,19,6],[14,1,14,2],[14,4,14,5],[15,1,15,2],[15,4,15,5],[16,1,16,2],[16,4,16,5],[11,1,11,2],[11,4,11,5],[12,1,12,2],[12,4,12,5],[13,1,13,2],[13,4,13,5],[8,1,8,2],[8,4,8,5],[9,1,9,2],[9,4,9,5],[10,1,10,2],[10,4,10,5],[7,1,7,2],[7,4,7,5],[1,1,2,6],[3,1,3,6],[5,2,5,5],[6,1,6,2],[6,4,6,5]]}
[]
[null,"Opdracht 4 — Verkoop op rekening"]
[]
[null,"Op 10 januari verkoopt Bas voor €10.000 aan producten. De inkoopwaarde van deze producten was €7.500. De klant koopt 80% op rekening. De overige 20% wordt per bank betaalt.\n\nVerwerk deze gebeurtenis op de balans."]
[]
[null,"debet","Balans 10-01-2021",null,null,null,"credit"]
[null,"Vaste activa",null,null,"Eigen vermogen",null,13500]
[null,"Gebouwen",null,100000]
[null,"Inventaris",null,10000,"Lang vreemd vermogen"]
[null,null,null,null,"Hypothecaire lening",null,100000]
[null,"Vlottende activa",null,null,"Onderhandse lening",null,5000]
[null,"Voorraad",null,9000]
[null,"Debiteuren",null,0,"Kort vreemd vermogen"]
[null,null,null,null,"Crediteuren",null,2500]
[null,"Liquide middelen"]
[null,"Bank",null,1500]
[null,"Kas",null,500]
[null,"Totaal",null,{"$f":"SUM(D7:D17)","v":121000},"Totaal",null,{"$f":"SUM(G7:G17)","v":121000}]
[]
[null,{"$f":"IF(AND(D8=100000,D9=10000,D12=1500,D13=8000,D16=3500,D17=500,G7=16000,G10=100000,G11=5000,G14=2500)=TRUE,\"De antwoorden zijn goed!\",\"Sommige antwoorden zijn fout\")","v":"Sommige antwoorden zijn fout"}]

{"sheet":"Opdracht 5","index":4,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[17,4,17,5],[19,1,19,6],[14,1,14,2],[14,4,14,5],[15,1,15,2],[15,4,15,5],[16,1,16,2],[16,4,16,5],[11,1,11,2],[11,4,11,5],[12,1,12,2],[12,4,12,5],[13,1,13,2],[13,4,13,5],[8,1,8,2],[8,4,8,5],[9,1,9,2],[9,4,9,5],[10,1,10,2],[10,4,10,5],[7,1,7,2],[7,4,7,5],[1,1,2,6],[3,1,3,6],[5,2,5,5],[6,1,6,2],[6,4,6,5]]}
[]
[null,"Opdracht 5 — Rentebetaling"]
[]
[null,"Op 15 januari moet Bas rente betalen aan de bank voor de hypothecaire lening. De rente is €500. De rente wordt per bank betaalt\n\nVerwerk deze gebeurtenis op de balans."]
[]
[null,"debet","Balans 15-01-2021",null,null,null,"credit"]
[null,"Vaste activa",null,null,"Eigen vermogen",null,16000]
[null,"Gebouwen",null,100000]
[null,"Inventaris",null,10000,"Lang vreemd vermogen"]
[null,null,null,null,"Hypothecaire lening",null,100000]
[null,"Vlottende activa",null,null,"Onderhandse lening",null,5000]
[null,"Voorraad",null,1500]
[null,"Debiteuren",null,8000,"Kort vreemd vermogen"]
[null,null,null,null,"Crediteuren",null,2500]
[null,"Liquide middelen"]
[null,"Bank",null,3500]
[null,"Kas",null,500]
[null,"Totaal",null,{"$f":"SUM(D7:D17)","v":123500},"Totaal",null,{"$f":"SUM(G7:G17)","v":123500}]
[]
[null,{"$f":"IF(AND(D8=100000,D9=10000,D12=1500,D13=8000,D16=3000,D17=500,G7=15500,G10=100000,G11=5000,G14=2500)=TRUE,\"De antwoorden zijn goed!\",\"Sommige antwoorden zijn fout\")","v":"Sommige antwoorden zijn fout"}]

{"sheet":"Opdracht 6","index":5,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[17,4,17,5],[19,1,19,6],[14,1,14,2],[14,4,14,5],[15,1,15,2],[15,4,15,5],[16,1,16,2],[16,4,16,5],[11,1,11,2],[11,4,11,5],[12,1,12,2],[12,4,12,5],[13,1,13,2],[13,4,13,5],[8,1,8,2],[8,4,8,5],[9,1,9,2],[9,4,9,5],[10,1,10,2],[10,4,10,5],[7,1,7,2],[7,4,7,5],[1,1,2,6],[3,1,3,6],[5,2,5,5],[6,1,6,2],[6,4,6,5]]}
[]
[null,"Opdracht 6 — Inkoop op rekening"]
[]
[null,"Op 18 januari koopt Bas voorraad voor €4.000. De helft van de voorraad koopt hij op rekening, de andere helft betaalt hij per bank.\n\nVerwerk deze gebeurtenis op de balans."]
[]
[null,"debet","Balans 18-01-2021",null,null,null,"credit"]
[null,"Vaste activa",null,null,"Eigen vermogen",null,15500]
[null,"Gebouwen",null,100000]
[null,"Inventaris",null,10000,"Lang vreemd vermogen"]
[null,null,null,null,"Hypothecaire lening",null,100000]
[null,"Vlottende activa",null,null,"Onderhandse lening",null,5000]
[null,"Voorraad",null,1500]
[null,"Debiteuren",null,8000,"Kort vreemd vermogen"]
[null,null,null,null,"Crediteuren",null,2500]
[null,"Liquide middelen"]
[null,"Bank",null,3000]
[null,"Kas",null,500]
[null,"Totaal",null,{"$f":"SUM(D7:D17)","v":123000},"Totaal",null,{"$f":"SUM(G7:G17)","v":123000}]
[]
[null,{"$f":"IF(AND(D8=100000,D9=10000,D12=5500,D13=8000,D16=1000,D17=500,G7=15500,G10=100000,G11=5000,G14=4500)=TRUE,\"De antwoorden zijn goed!\",\"Sommige antwoorden zijn fout\")","v":"Sommige antwoorden zijn fout"}]

{"sheet":"Opdracht 7","index":6,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[17,4,17,5],[19,1,19,6],[14,1,14,2],[14,4,14,5],[15,1,15,2],[15,4,15,5],[16,1,16,2],[16,4,16,5],[11,1,11,2],[11,4,11,5],[12,1,12,2],[12,4,12,5],[13,1,13,2],[13,4,13,5],[8,1,8,2],[8,4,8,5],[9,1,9,2],[9,4,9,5],[10,1,10,2],[10,4,10,5],[7,1,7,2],[7,4,7,5],[1,1,2,6],[3,1,3,6],[5,2,5,5],[6,1,6,2],[6,4,6,5]]}
[]
[null,"Opdracht 7 — Betaling debiteur"]
[]
[null,"Op 24 januari betalen debiteuren na twee weken een openstaande schuld van €5.000. Het geld wordt ontvangen per bank.\n\nVerwerk deze gebeurtenis op de balans."]
[]
[null,"debet","Balans 24-01-2021",null,null,null,"credit"]
[null,"Vaste activa",null,null,"Eigen vermogen",null,15500]
[null,"Gebouwen",null,100000]
[null,"Inventaris",null,10000,"Lang vreemd vermogen"]
[null,null,null,null,"Hypothecaire lening",null,100000]
[null,"Vlottende activa",null,null,"Onderhandse lening",null,5000]
[null,"Voorraad",null,5500]
[null,"Debiteuren",null,8000,"Kort vreemd vermogen"]
[null,null,null,null,"Crediteuren",null,4500]
[null,"Liquide middelen"]
[null,"Bank",null,1000]
[null,"Kas",null,500]
[null,"Totaal",null,{"$f":"SUM(D7:D17)","v":125000},"Totaal",null,{"$f":"SUM(G7:G17)","v":125000}]
[]
[null,{"$f":"IF(AND(D8=100000,D9=10000,D12=5500,D13=3000,D16=6000,D17=500,G7=15500,G10=100000,G11=5000,G14=4500)=TRUE,\"De antwoorden zijn goed!\",\"Sommige antwoorden zijn fout\")","v":"Sommige antwoorden zijn fout"}]

{"sheet":"Opdracht 8","index":7,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[17,4,17,5],[19,1,19,6],[14,1,14,2],[14,4,14,5],[15,1,15,2],[15,4,15,5],[16,1,16,2],[16,4,16,5],[11,1,11,2],[11,4,11,5],[12,1,12,2],[12,4,12,5],[13,1,13,2],[13,4,13,5],[8,1,8,2],[8,4,8,5],[9,1,9,2],[9,4,9,5],[10,1,10,2],[10,4,10,5],[7,1,7,2],[7,4,7,5],[1,1,2,6],[3,1,3,6],[5,2,5,5],[6,1,6,2],[6,4,6,5]]}
[]
[null,"Opdracht 8 — Betaling per kans"]
[]
[null,"Op 25 januari koopt een klant voor €750 aan producten. De inkoopwaarde van deze producten is €500. Het bedrag wordt ontvangen in de kas.\n\nVerwerk deze gebeurtenis op de balans."]
[]
[null,"debet","Balans 25-01-2021",null,null,null,"credit"]
[null,"Vaste activa",null,null,"Eigen vermogen",null,15500]
[null,"Gebouwen",null,100000]
[null,"Inventaris",null,10000,"Lang vreemd vermogen"]
[null,null,null,null,"Hypothecaire lening",null,100000]
[null,"Vlottende activa",null,null,"Onderhandse lening",null,5000]
[null,"Voorraad",null,5500]
[null,"Debiteuren",null,3000,"Kort vreemd vermogen"]
[null,null,null,null,"Crediteuren",null,4500]
[null,"Liquide middelen"]
[null,"Bank",null,6000]
[null,"Kas",null,500]
[null,"Totaal",null,{"$f":"SUM(D7:D17)","v":125000},"Totaal",null,{"$f":"SUM(G7:G17)","v":125000}]
[]
[null,{"$f":"IF(AND(D8=100000,D9=10000,D12=5000,D13=3000,D16=6000,D17=1250,G7=15750,G10=100000,G11=5000,G14=4500)=TRUE,\"De antwoorden zijn goed!\",\"Sommige antwoorden zijn fout\")","v":"Sommige antwoorden zijn fout"}]

{"sheet":"Opdracht 9","index":8,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[17,4,17,5],[19,1,19,6],[14,1,14,2],[14,4,14,5],[15,1,15,2],[15,4,15,5],[16,1,16,2],[16,4,16,5],[11,1,11,2],[11,4,11,5],[12,1,12,2],[12,4,12,5],[13,1,13,2],[13,4,13,5],[8,1,8,2],[8,4,8,5],[9,1,9,2],[9,4,9,5],[10,1,10,2],[10,4,10,5],[7,1,7,2],[7,4,7,5],[1,1,2,6],[3,1,3,6],[5,2,5,5],[6,1,6,2],[6,4,6,5]]}
[]
[null,"Opdracht 9 — Kasstorting"]
[]
[null,"Op 26 januari stort Bas de eerder ontvangen €750 vanuit zijn kas op de bank.\n\nVerwerk deze gebeurtenis op de balans."]
[]
[null,"debet","Balans 26-01-2021",null,null,null,"credit"]
[null,"Vaste activa",null,null,"Eigen vermogen",null,15750]
[null,"Gebouwen",null,100000]
[null,"Inventaris",null,10000,"Lang vreemd vermogen"]
[null,null,null,null,"Hypothecaire lening",null,100000]
[null,"Vlottende activa",null,null,"Onderhandse lening",null,5000]
[null,"Voorraad",null,5000]
[null,"Debiteuren",null,3000,"Kort vreemd vermogen"]
[null,null,null,null,"Crediteuren",null,4500]
[null,"Liquide middelen"]
[null,"Bank",null,6000]
[null,"Kas",null,1250]
[null,"Totaal",null,{"$f":"SUM(D7:D17)","v":125250},"Totaal",null,{"$f":"SUM(G7:G17)","v":125250}]
[]
[null,{"$f":"IF(AND(D8=100000,D9=10000,D12=5000,D13=3000,D16=6750,D17=500,G7=15750,G10=100000,G11=5000,G14=4500)=TRUE,\"De antwoorden zijn goed!\",\"Sommige antwoorden zijn fout\")","v":"Sommige antwoorden zijn fout"}]

{"sheet":"Opdracht 10","index":9,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[17,4,17,5],[19,1,19,6],[14,1,14,2],[14,4,14,5],[15,1,15,2],[15,4,15,5],[16,1,16,2],[16,4,16,5],[11,1,11,2],[11,4,11,5],[12,1,12,2],[12,4,12,5],[13,1,13,2],[13,4,13,5],[8,1,8,2],[8,4,8,5],[9,1,9,2],[9,4,9,5],[10,1,10,2],[10,4,10,5],[7,1,7,2],[7,4,7,5],[1,1,2,6],[3,1,3,6],[5,2,5,5],[6,1,6,2],[6,4,6,5]]}
[]
[null,"Opdracht 10 — Aflossing"]
[]
[null,"Op 27 januari lost Bas een deel van hypothecaire lening af, namelijk €5.000. Hij maakt het bedrag over per bank.\n\nVerwerk deze gebeurtenis op de balans."]
[]
[null,"debet","Balans 27-01-2021",null,null,null,"credit"]
[null,"Vaste activa",null,null,"Eigen vermogen",null,15750]
[null,"Gebouwen",null,100000]
[null,"Inventaris",null,10000,"Lang vreemd vermogen"]
[null,null,null,null,"Hypothecaire lening",null,100000]
[null,"Vlottende activa",null,null,"Onderhandse lening",null,5000]
[null,"Voorraad",null,5000]
[null,"Debiteuren",null,3000,"Kort vreemd vermogen"]
[null,null,null,null,"Crediteuren",null,4500]
[null,"Liquide middelen"]
[null,"Bank",null,6750]
[null,"Kas",null,500]
[null,"Totaal",null,{"$f":"SUM(D7:D17)","v":125250},"Totaal",null,{"$f":"SUM(G7:G17)","v":125250}]
[]
[null,{"$f":"IF(AND(D8=100000,D9=10000,D12=5000,D13=3000,D16=1750,D17=500,G7=15750,G10=95000,G11=5000,G14=4500)=TRUE,\"De antwoorden zijn goed!\",\"Sommige antwoorden zijn fout\")","v":"Sommige antwoorden zijn fout"}]

{"sheet":"Opdracht 11","index":10,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[17,4,17,5],[19,1,19,6],[14,1,14,2],[14,4,14,5],[15,1,15,2],[15,4,15,5],[16,1,16,2],[16,4,16,5],[11,1,11,2],[11,4,11,5],[12,1,12,2],[12,4,12,5],[13,1,13,2],[13,4,13,5],[8,1,8,2],[8,4,8,5],[9,1,9,2],[9,4,9,5],[10,1,10,2],[10,4,10,5],[7,1,7,2],[7,4,7,5],[1,1,2,6],[3,1,3,6],[5,2,5,5],[6,1,6,2],[6,4,6,5]]}
[]
[null,"Opdracht 11 — Afschrijvingen"]
[]
[null,"Op 30 januari schrijft Bas zijn inventaris af met €1.000.\n\nVerwerk deze gebeurtenis op de balans."]
[]
[null,"debet","Balans 30-01-2021",null,null,null,"credit"]
[null,"Vaste activa",null,null,"Eigen vermogen",null,15750]
[null,"Gebouwen",null,100000]
[null,"Inventaris",null,10000,"Lang vreemd vermogen"]
[null,null,null,null,"Hypothecaire lening",null,95000]
[null,"Vlottende activa",null,null,"Onderhandse lening",null,5000]
[null,"Voorraad",null,5000]
[null,"Debiteuren",null,3000,"Kort vreemd vermogen"]
[null,null,null,null,"Crediteuren",null,4500]
[null,"Liquide middelen"]
[null,"Bank",null,1750]
[null,"Kas",null,500]
[null,"Totaal",null,{"$f":"SUM(D7:D17)","v":120250},"Totaal",null,{"$f":"SUM(G7:G17)","v":120250}]
[]
[null,{"$f":"IF(AND(D8=100000,D9=9000,D12=5000,D13=3000,D16=1750,D17=500,G7=14750,G10=95000,G11=5000,G14=4500)=TRUE,\"De antwoorden zijn goed!\",\"Sommige antwoorden zijn fout\")","v":"Sommige antwoorden zijn fout"}]

{"sheet":"Opdracht 12","index":11,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[17,4,17,5],[19,1,19,6],[14,1,14,2],[14,4,14,5],[15,1,15,2],[15,4,15,5],[16,1,16,2],[16,4,16,5],[11,1,11,2],[11,4,11,5],[12,1,12,2],[12,4,12,5],[13,1,13,2],[13,4,13,5],[8,1,8,2],[8,4,8,5],[9,1,9,2],[9,4,9,5],[10,1,10,2],[10,4,10,5],[7,1,7,2],[7,4,7,5],[1,1,2,6],[3,1,3,6],[5,2,5,5],[6,1,6,2],[6,4,6,5]]}
[]
[null,"Opdracht 12 — Overige kosten"]
[]
[null,"Op 31 januari betaalt Bas de rekening voor het gas, water & licht. Deze rekening kost €250. De rekening wordt betaalt per bank.\n\nVerwerk deze gebeurtenis op de balans."]
[]
[null,"debet","Balans 31-01-2021",null,null,null,"credit"]
[null,"Vaste activa",null,null,"Eigen vermogen",null,14750]
[null,"Gebouwen",null,100000]
[null,"Inventaris",null,9000,"Lang vreemd vermogen"]
[null,null,null,null,"Hypothecaire lening",null,95000]
[null,"Vlottende activa",null,null,"Onderhandse lening",null,5000]
[null,"Voorraad",null,5000]
[null,"Debiteuren",null,3000,"Kort vreemd vermogen"]
[null,null,null,null,"Crediteuren",null,4500]
[null,"Liquide middelen"]
[null,"Bank",null,1750]
[null,"Kas",null,500]
[null,"Totaal",null,{"$f":"SUM(D7:D17)","v":119250},"Totaal",null,{"$f":"SUM(G7:G17)","v":119250}]
[]
[null,{"$f":"IF(AND(D8=100000,D9=9000,D12=5000,D13=3000,D16=1500,D17=500,G7=14500,G10=95000,G11=5000,G14=4500)=TRUE,\"De antwoorden zijn goed!\",\"Sommige antwoorden zijn fout\")","v":"Sommige antwoorden zijn fout"}]

{"sheet":"Opdracht 13","index":12,"n_rows":18,"n_cols":7,"rows_kept":18,"cut":false,"hidden":false,"merged":[[11,1,11,2],[11,4,11,5],[12,4,12,5],[15,4,15,5],[17,1,17,6],[13,1,13,2],[13,4,13,5],[14,1,14,2],[14,4,14,5],[8,1,8,2],[8,4,8,5],[9,1,9,2],[9,4,9,5],[10,1,10,2],[10,4,10,5],[7,1,7,2],[7,4,7,5],[1,1,2,6],[3,1,3,6],[5,2,5,5],[6,1,6,2],[6,4,6,5]]}
[]
[null,"Opdracht 13 — Winst- & verliesrekening"]
[]
[null,"Aan het einde van de maand maakt Bas een winst- & verliesrekening. Hieronder een overzicht van alle gebeurtenissen van deze maand:\n\n3 januari: verkoop €1.500, inkoopwaarde €1.000\n10 januari: verkoop €10.000, inkoopwaarde €7.500\n15 januari: betaling rente €500\n20 januari: verkoop €1.000, inkoop €1.500\n25 januari: verkoop €750, inkoopwaarde €500\n30 januari: afschrijving €1.000\n31 januari: betaling gas, water, licht €250"]
[]
[null,"debet","Winst- & verliesrekening 01-2021",null,null,null,"credit"]
[null,"Inkoopwaarde omzet 3 januari",null,0,"Omzet 3 januari",null,0]
[null,"Inkoopwaarde omzet 10 januari",null,0,"Omzet 10 januari",null,0]
[null,"Inkoopwaarde omzet 25 januari",null,0,"Omzet 25 januari",null,0]
[]
[null,"Rentekosten",null,0]
[null,"Afschrijvingen",null,0]
[null,"Gas, water, licht",null,0]
[]
[null,"Winst",null,0,"Verlies",null,0]
[null,"Totaal",null,{"$f":"SUM(D7:D15)","v":0},"Totaal",null,{"$f":"SUM(G7:G15)","v":0}]
[]
[null,{"$f":"IF(AND(D7=1000,D8=7500,D9=500,D11=500,D12=1000,D13=250,D15=1000,G7=1500,G8=10000,G9=750)=TRUE,\"De antwoorden zijn goed!\",\"Sommige antwoorden zijn fout\")","v":"Sommige antwoorden zijn fout"}]