Summary Graad 8 Ekonomiese en Bestuurswetenskappe (EBW) (Rekeningkunde) Kwartaal 3 Opsommings (Ken & Verstaan)

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Summary Graad 8 Ekonomiese en Bestuurswetenskappe (EBW) (Rekeningkunde) Kwartaal 3 Opsommings (Ken & Verstaan)

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Graad 8 EBW (Rekeningkunde) Opsommings Kwartaal 3 (Ken & Verstaan): Die opsommings is saamgestel deur die Ken & Verstaan handboek se werk op te som. Inhoud: Finansiele geletterdheid Onderwerp 13: KOJ van ‘n diensonderneming Onderwerp 14: KBJ van ‘n diensonderneming

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, O14: Kontantbetalingsjoernaal (KBJ) O13: Hersien KOJ’s
(CPJ)
• Toon alle transaksies waar die besigheid per • Tipes BD's wat gebruik word om die KOJ te
debiet-/kredietkaart of EFO betaal het of geld by voltooi - depositostrokies, kwitansies,
'n OTM onttrek het om 'n betaling te maak. kasregisterrolle, kontantfakture en bankstate.
• Inligting is uit die BD geneem - EFO/bankstaat. •

Die effek op die
rekeningkundige vergelyking
Balanseer die KBJ O13: KOJ van ‘n • Dienste gelewer – lopende inkomste het 'n
• Die totaal van die bankkolom moet gelyk diensonderneming positiewe effek op OE.

Sample
wees aan die som van al die ander kolomme.
O14: KBJ van ‘n
diensonderneming
•

•
Sakeperseel wat deur die besigheid
verhuur word – huurinkomste het 'n
positiewe effek op OE.
Kapitaalbydrae – kapitaal het 'n positiewe
effek op OE.
•

Summaries after sample
'n Lening is 'n las vir die besigheid.
•

Gekombineerde transaksies
in die KOJ en KBJ
• Hoe om te weet of 'n transaksie 'n betaling/
ontvangste is:
- Ontvangste – ontvang, gedeponeer, 'n kwitansie
uitgereik vir.
- Betalings – betaal, gekoop, EFO.

GR8 REK K3 Breinkaart Ken &Verstaan Kopiereg © www.summariessa.co.za (DO NOT COPY)

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Schooljaar: 200
Uploaded on: August 21, 2025
Number of pages: 10
Written in: 2025/2026
Type: Summary

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