Summary Rekeningkunde Gr 12 V1

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Summary

Summary Rekeningkunde Gr 12 V1

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Volledige opsomming vir Rekeningkunde Gr12 V1. Basiese teorie saam nodige formules en uitvang vrae vanaf ou eksamen vraestelle. Saamgestel deur 2 top-studente. Christene Beukes was die nr 2 matriek leerder in Limpopo vir akademie 2025.

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Vaste Bates

,Vaste Bates

INKOMSTESTAAT................................................................................................................................................................................................................... 3
BALANSSTAAT....................................................................................................................................................................................................................... 4
Vaste Bates ........................................................................................................................................................................................................................... 8
Teorie en Formate ........................................................................................................................................................................................................ 8
KONTANTVLOEISTAAT .........................................................................................................................................................................................................11
ONTLEDING EN VERTOLKING ............................................................................................................................................................................................ 13
Teorie en Formate ...................................................................................................................................................................................................... 13
OU VRAESTEL TEORIE ................................................................................................................................................................................................ 17
AANDELE ............................................................................................................................................................................................................................ 21
OU VRAESTEL TEORIE ................................................................................................................................................................................................ 21
DIVIDENDE ..........................................................................................................................................................................................................................25
OU VRAESTEL TEORIE ................................................................................................................................................................................................25
MAATSKAPPY TEORIE ........................................................................................................................................................................................................ 27
Teorie en Formate ...................................................................................................................................................................................................... 27
OU VRAESTEL TEORIE ..................................................................................................................................................Error! Bookmark not defined.
DIREKTEUR BESTUUR ......................................................................................................................................................................................................... 34
OU VRAESTEL TEORIE ................................................................................................................................................................................................ 34
VOORRAAD .........................................................................................................................................................................................................................46
EKSTRAS ..............................................................................................................................................................................................................................48

,Inkomste staat & Balansstaat

INKOMSTESTAAT
INKOMSTESTAAT
Verkope/ Omset (Verkope - Debiteure-afslag – Verkoopprys van terugsendings)
Koste van verkope (-kosprys van terugsendings) ( )
Bruto wins
Ander bedryfsinkomstes
Korting ontvang
Huurinkomste
Wins met verkoop van bate
Oninbare skulde ingevorder
Voorsiening vir oninbare skulde ingevorder (afname)
Handelsvoorraadsurplus
Ens.
Bruto bedryfsinkomste
Bedryfsuitgawes ( )
Salarisse en lone (bruto+bydraes)
Ouditeursvergoeding
Direkteursvergoeding
Waardevermindering
Diverse uitgawes
Verlies a.g.v. Bateverkope
Verlies a.g.v. Brand/Diefstal/ens
Ens.
Bedryfswins
Rente-inkomste 1
Wins voor rente-uitgawe
Rente-uitgawe / finansieringskoste 2 ( )
Wins voor belasting
Inkomstebelasting (werklike bedrag) ( )
Netto wins na belasting

*Inkomste belasting > voorlopige belasting = skuld SAID (las)
*Inkomste belasting < voorlopige belasting = skuld ons (bate)

, Inkomste staat & Balansstaat

BALANSSTAAT

BALANSSTAAT
BATES
NIE-BEDRYSBATES
Vaste Bates / Eiendom, Aanleg en Toerusting 3
Vaste Deposito (Saldo – Vaste deposito wat verval)
BEDRYFBATES
Voorraad 4
Handels- en ander Debiteure/Ontvangbares 5
Kontant- en Kontantekwivalente 6
Totale Bates

EKWITEIT EN AANSPREEKLIKHEDE
AANDEELHOUERSBELANG / KAPITAAL EN RESERWES
Gewone Aandelekapitaal 7
Behoue Inkomste 8
NIE-BEDRYFSUITGAWES
Lening (Saldo + Gekapitaliseerde Rente – Paaiement - Korttermynlening
BEDRYFLASTE
Handels- en ander Krediteure 9
Korttermynlening (verval binne 12 maande)
Oortrokke Bank
Totale Ekwiteit en Aanspreeklikhede

1) RENTE-INKOMSTE
Rente op Beleggings/Vaste deposito
Rente op Spaarrekening
Rente op Agterstallige rekening van debiteure
Rente op Lopende rekening

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Schooljaar: 200
Uploaded on: August 9, 2026
Number of pages: 49
Written in: 2025/2026
Type: Summary

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