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TAF0070 Finantsarvestuse alused (Ester Vahtre)

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Vara ostmine, kui tasumine toimub hiljem:

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Koolitusteenuseid osutavas

ettevõttes õpib üks õpperühm, milles on 25 inimest. Koolituse maksumus ühe

inimese kohta on 1100 €. Kogu õppemaks on tasutud. Kursuste kogumaht on 500

tundi. Aruandeperioodi jooksul on toimunud 400 tundi.

Kursustega seotud kulud aruandeperioodil olid 12 000 €.

Aruandeperioodi

kasum on:

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Juriidilise isiku raamatupidamisarvestust peetakse

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Laiendatud raamatupidamise põhivõrrand

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