{"text_format":"1","workbook":"xlsx","n_sheets":21,"sheets":["Inleiding","opdr 1","opdr 2","opdr 3","opdr 4","opdr 5","opdr 6","opdr 7","opdr 8","opdr 9","opdr 10","opdr 11","opdr 12","opdr 13","opdr 14","opdr 15","opdr 16","opdr 17","opdr 18","opdr 19","opdr 20"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":1,"comments":0,"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":"Inleiding","index":0,"n_rows":16,"n_cols":2,"rows_kept":16,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
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[]
[null,"Klik op de \"OK\"knop voor de eerste opdracht"]

{"sheet":"opdr 1","index":1,"n_rows":35,"n_cols":13,"rows_kept":35,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 1-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,null,"Zelf ingebracht"]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[null,"Voorraad",null,null,"Lening bank (3 jaar)"]
[null,"Debiteuren"]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[null,"Bankrekening",null,null,"Crediteuren"]
[null,"Kas"]
[]
[null,"Totaal",null,null,"Totaal"]
[]
[null,"Waarom moet het totaal van de activa even groot zijn als het totaal van de passiva?"]
[null,"Zet een   x   voor het juiste antwoord."]
[null,null,"Als de activa meer zouden zijn dan de passiva dan zou er teveel activa aangeschaft zijn.",null,null,null,null,null,null,null,null,null,{"$f":"IF($B$32<>\"\",IF($B$32=\"x\",\"FOUT\",\"vul een x in\"),\"\")","v":""}]
[null,null,"Als er minder activa is dan passiva dan is er teveel geleend.",null,null,null,null,null,null,null,null,null,{"$f":"IF($B$33<>\"\",IF($B$33=\"x\",\"FOUT\",\"vul een x in\"),\"\")","v":""}]
[null,null,"De totalen hoeven niet gelijk zijn.",null,null,null,null,null,null,null,null,null,{"$f":"IF($B$34<>\"\",IF($B$34=\"x\",\"FOUT\",\"vul een x in\"),\"\")","v":""}]
[null,null,"De passiva laten zien waar het geld vandaan komt dat gebruikt is om de activa aan te schaffen.",null,null,null,null,null,null,null,null,null,{"$f":"IF($B$35<>\"\",IF($B$35=\"x\",\"GOED\",\"vul een x in\"),\"\")","v":""}]

{"sheet":"opdr 2","index":2,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[[13,8,13,11]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,""]
[null,"Activa",null,"                          Balans per 1-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[{"$f":"IF(D18=50000,\"Goed\",\"\")","v":""},"Inventaris",null,null,"Zelf ingebracht"]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[{"$f":"IF(D21=16000,\"Goed\",\"\")","v":""},"Voorraad",null,null,"Lening bank (3 jaar)"]
[null,"Debiteuren"]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[{"$f":"IF(D25=10000,\"Goed\",\"\")","v":""},"Bankrekening",null,null,"Crediteuren"]
[{"$f":"IF(D26=500,\"Goed\",\"\")","v":""},"Kas"]
[]
[null,"Totaal",null,null,"Totaal"]

{"sheet":"opdr 3","index":3,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 1-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,{"$f":"'opdr 2'!$D$18","v":0},"Zelf ingebracht"]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[null,"Voorraad",null,{"$f":"'opdr 2'!$D$21","v":0},"Lening bank (3 jaar)"]
[null,"Debiteuren"]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[null,"Bankrekening",null,{"$f":"'opdr 2'!$D$25","v":0},"Crediteuren"]
[null,"Kas",null,{"$f":"'opdr 2'!$D$26","v":0}]
[]
[null,"Totaal",null,null,"Totaal",null,null,null,{"$f":"IF(H28=76500,\"Goed\",\"\")","v":""}]

{"sheet":"opdr 4","index":4,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 1-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,{"$f":"'opdr 2'!D18","v":0},"Zelf ingebracht",null,null,null,{"$f":"IF(H18=26500,\"Goed\",\"\")","v":""}]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[null,"Voorraad",null,{"$f":"'opdr 2'!$D$21","v":0},"Lening bank (3 jaar)",null,null,null,{"$f":"IF(H21=50000,\"Goed\",\"\")","v":""}]
[null,"Debiteuren"]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[null,"Bankrekening",null,{"$f":"'opdr 2'!$D$25","v":0},"Crediteuren"]
[null,"Kas",null,{"$f":"'opdr 2'!$D$26","v":0}]
[]
[null,"Totaal",null,{"$f":"'opdr 3'!$H$28","v":0},"Totaal",null,null,{"$f":"'opdr 3'!$H$28","v":0}]

{"sheet":"opdr 5","index":5,"n_rows":28,"n_cols":8,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 2-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,{"$f":"'opdr 2'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 4'!$H$18","v":0}]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[{"$f":"IF(D21=20000,\"Goed\",\"\")","v":""},"Voorraad",null,{"$f":"'opdr 2'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 4'!$H$21","v":0}]
[null,"Debiteuren"]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[{"$f":"IF(D25=6000,\"Goed\",\"\")","v":""},"Bankrekening",null,{"$f":"'opdr 2'!$D$25","v":0},"Crediteuren"]
[null,"Kas",null,{"$f":"'opdr 2'!$D$26","v":0}]
[]
[null,"Totaal",null,{"$f":"SUM(D18:D26)","v":0},"Totaal",null,null,{"$f":"SUM(H18:H25)","v":0}]

{"sheet":"opdr 6","index":6,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 8-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,{"$f":"'opdr 2'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 4'!$H$18","v":0},{"$f":"IF(H18=27500,\"Goed\",\"\")","v":""}]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[{"$f":"IF(D21=14000,\"Goed\",\"\")","v":""},"Voorraad",null,{"$f":"'opdr 5'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 4'!$H$21","v":0}]
[null,"Debiteuren"]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[{"$f":"IF(D25=13000,\"Goed\",\"\")","v":""},"Bankrekening",null,{"$f":"'opdr 5'!$D$25","v":0},"Crediteuren"]
[null,"Kas",null,{"$f":"'opdr 2'!$D$26","v":0}]
[]
[null,"Totaal",null,{"$f":"SUM(D18:D26)","v":0},"Totaal",null,null,{"$f":"SUM(H18:H27)","v":0}]

{"sheet":"opdr 7","index":7,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 11-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,{"$f":"'opdr 2'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 6'!$H$18","v":0},{"$f":"IF(H18=27100,\"Goed\",\"\")","v":""}]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[{"$f":"IF(D21=12000,\"Goed\",\"\")","v":""},"Voorraad",null,{"$f":"'opdr 6'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 4'!$H$21","v":0}]
[null,"Debiteuren"]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[null,"Bankrekening",null,{"$f":"'opdr 6'!$D$25","v":0},"Crediteuren"]
[{"$f":"IF(D26=2100,\"Goed\",\"\")","v":""},"Kas",null,{"$f":"'opdr 2'!$D$26","v":0}]
[]
[null,"Totaal",null,{"$f":"SUM(D18:D26)","v":0},"Totaal",null,null,{"$f":"SUM(H18:H25)","v":0}]

{"sheet":"opdr 8","index":8,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 15-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,{"$f":"'opdr 2'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 7'!$H$18","v":0},{"$f":"IF(H18=26800,\"Goed\",\"\")","v":""}]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[null,"Voorraad",null,{"$f":"'opdr 7'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 4'!$H$21","v":0}]
[null,"Debiteuren"]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[{"$f":"IF(D25=12700,\"Goed\",\"\")","v":""},"Bankrekening",null,{"$f":"'opdr 6'!$D$25","v":0},"Crediteuren"]
[null,"Kas",null,{"$f":"'opdr 7'!$D$26","v":0}]
[]
[null,"Totaal",null,{"$f":"SUM(D18:D26)","v":0},"Totaal",null,null,{"$f":"SUM(H18:H25)","v":0}]

{"sheet":"opdr 9","index":9,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 19-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,{"$f":"'opdr 2'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 8'!$H$18","v":0},{"$f":"IF(H18=27500,\"Goed\",\"\")","v":""}]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[{"$f":"IF(D21=8000,\"Goed\",\"\")","v":""},"Voorraad",null,{"$f":"'opdr 7'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 4'!$H$21","v":0}]
[{"$f":"IF(D22=4700,\"Goed\",\"\")","v":""},"Debiteuren"]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[null,"Bankrekening",null,{"$f":"'opdr 8'!$D$25","v":0},"Crediteuren"]
[null,"Kas",null,{"$f":"'opdr 7'!$D$26","v":0}]
[]
[null,"Totaal",null,{"$f":"SUM(D18:D26)","v":0},"Totaal",null,null,{"$f":"SUM(H18:H25)","v":0}]

{"sheet":"opdr 10","index":10,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 20-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,{"$f":"'opdr 2'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 9'!$H$18","v":0},{"$f":"IF(H18=27000,\"Goed\",\"\")","v":""}]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[null,"Voorraad",null,{"$f":"'opdr 9'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 4'!$H$21","v":0}]
[null,"Debiteuren",null,{"$f":"'opdr 9'!$D$22","v":0}]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[{"$f":"IF(D25=12200,\"Goed\",\"\")","v":""},"Bankrekening",null,{"$f":"'opdr 8'!$D$25","v":0},"Crediteuren"]
[null,"Kas",null,{"$f":"'opdr 7'!$D$26","v":0}]
[]
[null,"Totaal",null,{"$f":"SUM(D18:D26)","v":0},"Totaal",null,null,{"$f":"SUM(H18:H25)","v":0}]

{"sheet":"opdr 11","index":11,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 23-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,{"$f":"'opdr 2'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 10'!$H$18","v":0},{"$f":"IF(H18=27200,\"Goed\",\"\")","v":""}]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[{"$f":"IF(D21=7700,\"Goed\",\"\")","v":""},"Voorraad",null,{"$f":"'opdr 9'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 4'!$H$21","v":0}]
[{"$f":"IF(D22=5200,\"Goed\",\"\")","v":""},"Debiteuren",null,{"$f":"'opdr 9'!$D$22","v":0}]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[null,"Bankrekening",null,{"$f":"'opdr 10'!$D$25","v":0},"Crediteuren"]
[null,"Kas",null,{"$f":"'opdr 7'!$D$26","v":0}]
[]
[null,"Totaal",null,{"$f":"SUM(D18:D26)","v":0},"Totaal",null,null,{"$f":"SUM(H18:H25)","v":0}]

{"sheet":"opdr 12","index":12,"n_rows":28,"n_cols":8,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 24-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,{"$f":"'opdr 2'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 11'!$H$18","v":0}]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[null,"Voorraad",null,{"$f":"'opdr 11'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 4'!$H$21","v":0}]
[{"$f":"IF(D22=500,\"Goed\",\"\")","v":""},"Debiteuren",null,{"$f":"'opdr 11'!$D$22","v":0}]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[{"$f":"IF(D25=16900,\"Goed\",\"\")","v":""},"Bankrekening",null,{"$f":"'opdr 10'!$D$25","v":0},"Crediteuren"]
[null,"Kas",null,{"$f":"'opdr 7'!$D$26","v":0}]
[]
[null,"Totaal",null,{"$f":"SUM(D18:D26)","v":0},"Totaal",null,null,{"$f":"SUM(H18:H25)","v":0}]

{"sheet":"opdr 13","index":13,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 26-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,{"$f":"'opdr 2'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 11'!$H$18","v":0}]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[null,"Voorraad",null,{"$f":"'opdr 11'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 4'!$H$21","v":0},{"$f":"IF(H21=45000,\"Goed\",\"\")","v":""}]
[null,"Debiteuren",null,{"$f":"'opdr 12'!$D$22","v":0}]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[{"$f":"IF(D25=11900,\"Goed\",\"\")","v":""},"Bankrekening",null,{"$f":"'opdr 12'!$D$25","v":0},"Crediteuren"]
[null,"Kas",null,{"$f":"'opdr 7'!$D$26","v":0}]
[]
[null,"Totaal",null,{"$f":"SUM(D18:D26)","v":0},"Totaal",null,null,{"$f":"SUM(H18:H25)","v":0}]

{"sheet":"opdr 14","index":14,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 28-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,{"$f":"'opdr 2'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 11'!$H$18","v":0}]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[{"$f":"IF(D21=15700,\"Goed\",\"\")","v":""},"Voorraad",null,{"$f":"'opdr 11'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 13'!$H$21","v":0}]
[null,"Debiteuren",null,{"$f":"'opdr 12'!$D$22","v":0}]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[null,"Bankrekening",null,{"$f":"'opdr 13'!$D$25","v":0},"Crediteuren",null,null,null,{"$f":"IF(H25=8000,\"Goed\",\"\")","v":""}]
[null,"Kas",null,{"$f":"'opdr 7'!$D$26","v":0}]
[]
[null,"Totaal",null,{"$f":"SUM(D18:D26)","v":0},"Totaal",null,null,{"$f":"SUM(H18:H25)","v":0}]

{"sheet":"opdr 15","index":15,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 29-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,{"$f":"'opdr 2'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 11'!$H$18","v":0},{"$f":"IF(H18=29200,\"Goed\",\"\")","v":""}]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[{"$f":"IF(D21=11700,\"Goed\",\"\")","v":""},"Voorraad",null,{"$f":"'opdr 14'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 13'!$H$21","v":0}]
[null,"Debiteuren",null,{"$f":"'opdr 12'!$D$22","v":0}]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[{"$f":"IF(D25=17900,\"Goed\",\"\")","v":""},"Bankrekening",null,{"$f":"'opdr 13'!$D$25","v":0},"Crediteuren",null,null,{"$f":"'opdr 14'!$H$25","v":0}]
[null,"Kas",null,{"$f":"'opdr 7'!$D$26","v":0}]
[]
[null,"Totaal",null,{"$f":"SUM(D18:D26)","v":0},"Totaal",null,null,{"$f":"SUM(H18:H25)","v":0}]

{"sheet":"opdr 16","index":16,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 30-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[{"$f":"IF(D18=49000,\"Goed\",\"\")","v":""},"Inventaris",null,{"$f":"'opdr 2'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 15'!$H$18","v":0},{"$f":"IF(H18=28200,\"Goed\",\"\")","v":""}]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[null,"Voorraad",null,{"$f":"'opdr 15'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 13'!$H$21","v":0}]
[null,"Debiteuren",null,{"$f":"'opdr 12'!$D$22","v":0}]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[null,"Bankrekening",null,{"$f":"'opdr 15'!$D$25","v":0},"Crediteuren",null,null,{"$f":"'opdr 14'!$H$25","v":0}]
[null,"Kas",null,{"$f":"'opdr 7'!$D$26","v":0}]
[]
[null,"Totaal",null,{"$f":"SUM(D18:D26)","v":0},"Totaal",null,null,{"$f":"SUM(H18:H25)","v":0}]

{"sheet":"opdr 17","index":17,"n_rows":37,"n_cols":16,"rows_kept":37,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 1-1-2015",null,null,null,"Passiva",null,"Activa",null,"                          Balans per 31-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen",null,null,null,null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,{"$f":"'opdr 2'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 4'!$H$18","v":0},null,"Inventaris",null,{"$f":"'opdr 16'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 16'!$H$18","v":0}]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen",null,null,null,null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[null,"Voorraad",null,{"$f":"'opdr 4'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 4'!$H$21","v":0},null,"Voorraad",null,{"$f":"'opdr 15'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 13'!$H$21","v":0}]
[null,"Debiteuren",null,null,null,null,null,null,null,"Debiteuren",null,{"$f":"'opdr 12'!$D$22","v":0}]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen",null,null,null,null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[null,"Bankrekening",null,{"$f":"'opdr 4'!$D$25","v":0},"Crediteuren",null,null,null,null,"Bankrekening",null,{"$f":"'opdr 15'!$D$25","v":0},"Crediteuren",null,null,{"$f":"'opdr 14'!$H$25","v":0}]
[null,"Kas",null,{"$f":"'opdr 2'!$D$26","v":0},null,null,null,null,null,"Kas",null,{"$f":"'opdr 7'!$D$26","v":0}]
[]
[null,"Totaal",null,{"$f":"SUM(D18:D26)","v":0},"Totaal",null,null,{"$f":"SUM(H18:H25)","v":0},null,"Totaal",null,{"$f":"SUM(L18:L26)","v":0},"Totaal",null,null,{"$f":"SUM(P18:P25)","v":0}]
[]
[null,"Ben je er financiëel op vooruit gegaan? "]
[null,"Zet een x bij het juiste antwoord."]
[null,null,"Je bent er op vooruit gegaan, omdat er meer geld op jouw bankrekening staat.",null,null,null,null,null,null,{"$f":"IF($B$32<>\"\",IF($B$32=\"x\",\"FOUT\",\"vul een x in\"),\"\")","v":""}]
[null,null,"Je bent er op vooruit gegaan, omdat er meer geld in kas is.",null,null,null,null,null,null,{"$f":"IF($B$33<>\"\",IF($B$33=\"x\",\"FOUT\",\"vul een x in\"),\"\")","v":""}]
[null,null,"Je bent er op vooruit gegaan, omdat er meer totaal vermogen is.",null,null,null,null,null,null,{"$f":"IF($B$34<>\"\",IF($B$34=\"x\",\"FOUT\",\"vul een x in\"),\"\")","v":""}]
[null,null,"Je bent er op vooruit gegaan, omdat er meer eigen vermogen is.",null,null,null,null,null,null,{"$f":"IF($B$35<>\"\",IF($B$35=\"x\",\"GOED\",\"vul een x in\"),\"\")","v":""}]
[null,null,"Je bent er op vooruit gegaan, omdat de schuld bij de bank is afgenomen.",null,null,null,null,null,null,{"$f":"IF($B$36<>\"\",IF($B$36=\"x\",\"FOUT\",\"vul een x in\"),\"\")","v":""}]
[null,null,"Je bent er op vooruit gegaan, omdat je nog geld krijgt van debiteuren.",null,null,null,null,null,null,{"$f":"IF($B$37<>\"\",IF($B$37=\"x\",\"FOUT\",\"vul een x in\"),\"\")","v":""}]

{"sheet":"opdr 18","index":18,"n_rows":26,"n_cols":13,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"2 januari: een partij goederen gekocht voor € 4.000 en betaald via de bank.",null,null,null,null,null,null,null,null,null,{"$f":"IF(B15<>\"\",IF(B15=\"x\",\"FOUT\",\"vul een x in\"),\"\")","v":""}]
[null,null,"8 januari: goederen verkocht voor € 7.000,- die waren ingekocht voor € 6.000,-",null,null,null,null,null,null,null,null,null,{"$f":"IF(B16<>\"\",IF(B16=\"x\",\"GOED\",\"vul een x in\"),\"\")","v":""}]
[null,null,"11 januari: een aantal licht beschadigde goederen verkocht voor € 1.600,- die waren ingekocht voor € 2.000,-",null,null,null,null,null,null,null,null,null,""]
[null,null,"15 januari: via de bankrekening € 300,- rente betaald aan de bank.",null,null,null,null,null,null,null,null,null,""]
[null,null,"19 januari: goederen op rekening verkocht voor € 4.700,- die waren ingekocht voor € 4.000,-",null,null,null,null,null,null,null,null,null,""]
[null,null,"20 januari: via de bankrekening € 500,- huur voor het winkelpand betaald.",null,null,null,null,null,null,null,null,null,""]
[null,null,"23 januari: goederen op rekening verkocht voor € 500,- die waren ingekocht voor € 300,-",null,null,null,null,null,null,null,null,null,""]
[null,null,"24 januari: een debiteur betaald € 4.700,- via de bank.",null,null,null,null,null,null,null,null,null,{"$f":"IF(B22<>\"\",IF(B22=\"x\",\"FOUT\",\"vul een x in\"),\"\")","v":""}]
[null,null,"26 januari: een deel van de lening afgelost (€ 5.000,-)",null,null,null,null,null,null,null,null,null,{"$f":"IF(B23<>\"\",IF(B23=\"x\",\"FOUT\",\"vul een x in\"),\"\")","v":""}]
[null,null,"28 januari: goederen op rekening gekocht voor € 8.000,-",null,null,null,null,null,null,null,null,null,{"$f":"IF(B24<>\"\",IF(B24=\"x\",\"FOUT\",\"vul een x in\"),\"\")","v":""}]
[null,null,"29 januari: goederen verkocht voor € 6.000,- en daarbij een winst gemakt van € 2.000,-",null,null,null,null,null,null,null,null,null,{"$f":"IF(B25<>\"\",IF(B25=\"x\",\"GOED\",\"vul een x in\"),\"\")","v":""}]
[null,null,"30 januari: € 500,- afgeschreven op de inventaris.",null,null,null,null,null,null,null,null,null,{"$f":"IF(B26<>\"\",IF(B26=\"x\",\"GOED\",\"vul een x in\"),\"\")","v":""}]

{"sheet":"opdr 19","index":19,"n_rows":43,"n_cols":15,"rows_kept":43,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"2 januari: een partij goederen gekocht voor € 4.000 en betaald via de bank."]
[null,"8 januari: goederen verkocht voor € 7.000,- die waren ingekocht voor € 6.000,-"]
[null,"11 januari: een aantal licht beschadigde goederen verkocht voor € 1.600,- die waren ingekocht voor € 2.000,-"]
[null,"15 januari: via de bankrekening € 300,- rente betaald aan de bank."]
[null,"19 januari: goederen op rekening verkocht voor € 4.700,- die waren ingekocht voor € 4.000,-"]
[null,"20 januari: via de bankrekening € 500,- huur voor het winkelpand betaald."]
[null,"23 januari: goederen op rekening verkocht voor € 500,- die waren ingekocht voor € 300,-"]
[null,"24 januari: een debiteur betaald € 4.700,- via de bank."]
[null,"26 januari: een deel van de lening afgelost (€ 5.000,-)"]
[null,"28 januari: goederen op rekening gekocht voor € 8.000,-"]
[null,"29 januari: goederen verkocht voor € 6.000,- en daarbij een winst gemaakt van € 2.000,-"]
[null,"30 januari: € 1000,- afgeschreven op de inventaris."]
[]
[null,"Kosten",null,"                                                              Resultatenrekening  januari 2015",null,null,null,null,"Opbrengsten"]
[null,"Inkoopwaarde omzet",null,null,null,"Omzet (= verkoopwaarde)"]
[{"$f":"IF(D30=6000,\"Goed\",\"\")","v":""},"8 januari",null,null,null,"8 januari",null,null,null,{"$f":"IF(H30=7000,\"Goed\",\"\")","v":""}]
[{"$f":"IF(D31=2000,\"Goed\",\"\")","v":""},"11 januari",null,null,null,"11 januari",null,null,null,{"$f":"IF(H31=1600,\"Goed\",\"\")","v":""},null,null,null,null,"  "]
[{"$f":"IF(D32=4000,\"Goed\",\"\")","v":""},"19 januari",null,null,null,"19 januari",null,null,null,{"$f":"IF(H32=4700,\"Goed\",\"\")","v":""}]
[{"$f":"IF(D33=300,\"Goed\",\"\")","v":""},"23 januari",null,null,null,"23 januari",null,null,null,{"$f":"IF(H33=500,\"Goed\",\"\")","v":""}]
[{"$f":"IF(D34=4000,\"Goed\",\"\")","v":""},"29 januari",null,null,null,"29 januari",null,null,null,{"$f":"IF(H34=6000,\"Goed\",\"\")","v":""}]
[null,"Totaal",null,null,{"$f":"SUM(D30:D34)","v":0},"Totaal",null,null,{"$f":"SUM(H30:H34)","v":0}]
[null,null,"Brutowinst",{"$f":"I35-E35","v":0}]
[null,"Overige kosten"]
[{"$f":"IF(D38=300,\"Goed\",\"\")","v":""},"15 januari"]
[{"$f":"IF(D39=500,\"Goed\",\"\")","v":""},"20 januari"]
[{"$f":"IF(D40=1000,\"Goed\",\"\")","v":""},"30 januari"]
[null,"Totaal overige kosten",null,null,{"$f":"SUM(D38:D40)","v":0}]
[null,"Nettowinst",null,null,{"$f":"D36-E41","v":0}]
[null,"Totaal",null,null,{"$f":"SUM(E35:E42)","v":0},"Totaal",null,null,{"$f":"SUM(I35)","v":0}]

{"sheet":"opdr 20","index":20,"n_rows":43,"n_cols":17,"rows_kept":43,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Activa",null,"                          Balans per 1-1-2015",null,null,null,"Passiva"]
[]
[null,"Vaste activa",null,null,"Eigen vermogen"]
[null,"Inventaris",null,{"$f":"'opdr 2'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 4'!$H$18","v":0}]
[]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen"]
[null,"Voorraad",null,{"$f":"'opdr 4'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 4'!$H$21","v":0}]
[null,"Debiteuren",null,null,null,null,null,null,null,"Kosten",null,"                                                              Resultatenrekening  januari 2015",null,null,null,null,"Opbrengsten"]
[null,null,null,null,null,null,null,null,null,"Inkoopwaarde omzet",null,null,null,"Omzet (= verkoopwaarde)"]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen",null,null,null,null,"8 januari",null,{"$f":"'opdr 19'!D30","v":0},null,"8 januari",null,{"$f":"'opdr 19'!H30","v":0}]
[null,"Bankrekening",null,{"$f":"'opdr 4'!$D$25","v":0},"Crediteuren",null,null,null,null,"11 januari",null,{"$f":"'opdr 19'!D31","v":0},null,"11 januari",null,{"$f":"'opdr 19'!H31","v":0}]
[null,"Kas",null,{"$f":"'opdr 2'!$D$26","v":0},null,null,null,null,null,"19 januari",null,{"$f":"'opdr 19'!D32","v":0},null,"19 januari",null,{"$f":"'opdr 19'!H32","v":0}]
[null,null,null,null,null,null,null,null,null,"23 januari",null,{"$f":"'opdr 19'!D33","v":0},null,"23 januari",null,{"$f":"'opdr 19'!H33","v":0}]
[null,"Totaal",null,{"$f":"SUM(D18:D26)","v":0},"Totaal",null,null,{"$f":"SUM(H18:H25)","v":0},null,"29 januari",null,{"$f":"'opdr 19'!D34","v":0},null,"29 januari",null,{"$f":"'opdr 19'!H34","v":0}]
[null,null,null,null,null,null,null,null,null,"Totaal",null,null,{"$f":"SUM(L24:L28)","v":0},"Totaal",null,null,{"$f":"SUM(P24:P28)","v":0}]
[null,"Activa",null,"                          Balans per 31-1-2015",null,null,null,"Passiva",null,null,"Brutowinst",{"$f":"Q29-M29","v":0}]
[null,null,null,null,null,null,null,null,null,"Overige kosten"]
[null,"Vaste activa",null,null,"Eigen vermogen",null,null,null,null,"15 januari",null,{"$f":"'opdr 19'!D38","v":0}]
[null,"Inventaris",null,{"$f":"'opdr 16'!D18","v":0},"Zelf ingebracht",null,null,{"$f":"'opdr 16'!$H$18","v":0},null,"20 januari",null,{"$f":"'opdr 19'!D39","v":0}]
[null,null,null,null,null,null,null,null,null,"30 januari",null,{"$f":"'opdr 19'!D40","v":0}]
[null,"Vlottende activa",null,null,"Lang vreemd vermogen",null,null,null,null,"Totaal overige kosten",null,null,{"$f":"SUM(L32:L34)","v":0}]
[null,"Voorraad",null,{"$f":"'opdr 15'!$D$21","v":0},"Lening bank (3 jaar)",null,null,{"$f":"'opdr 13'!$H$21","v":0},null,"Nettowinst",null,null,{"$f":"L30-M35","v":0}]
[null,"Debiteuren",null,{"$f":"'opdr 12'!$D$22","v":0},null,null,null,null,null,"Totaal",null,null,{"$f":"SUM(M29:M36)","v":0},"Totaal",null,null,{"$f":"SUM(Q29)","v":0}]
[]
[null,"Liquide middelen",null,null,"Kort vreemd vermogen"]
[null,"Bankrekening",null,{"$f":"'opdr 15'!$D$25","v":0},"Crediteuren",null,null,{"$f":"'opdr 14'!$H$25","v":0}]
[null,"Kas",null,{"$f":"'opdr 7'!$D$26","v":0}]
[]
[null,"Totaal",null,{"$f":"SUM(D33:D41)","v":0},"Totaal",null,null,{"$f":"SUM(H33:H40)","v":0}]