AARP BEGINSELS PRACTICE TEST
2023 WITH COMPLETE SOLUTIONS
Besigheidentiteitsbeginsel - answer Die finansiële sake van 'n besigheid word geheel en al
afsonderlik van die eienaar gehou
Historiese kostebeginsel - answer Bates word teen kosorys gewaardeer (dws die bedrag wat
oorspronklik daarvoor betaal is - kosprys)
Lopende saak-beginsel - answer Finasiële state word opgestel met die veronderstelling dat die
besigheid vir die voorsienbare toekoms sal voortbestaan
Paringsbeginsel - answer - Inkomste en uitgawes moet in die regte finansiële tydperk opgeteken
word; en - Indien 'n uitgawe aangegaan is om 'n inkomste te genereer, moet hierdie twee items
teenmekaar afgespeel word
Omsigtigheidsbeginsel - answer Finansiële state word op 'n konserwatiewe manier aangebied -
selfs pessimisties
Wesenlikheidsbeginsel - answer Die oopenbaarmaking van items wat van belang is vir die lesers
van die finansiële state
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