Sake-entiteitsbeginsels - answer Die rekeningkundige rekords van die besigheid moet apart
gehou word van die rekeningkundige rekords van die eienaar.
Historiese kostebeginsel - answer Bates wat deur die besigheid gekoop word moet teen hulle
oorspronklike kosprys geboekstaaf word
Lopende onderneming-beginsel - answer Daar word algemeen aanvaar dat die besigheid in die
afsienbare toekoms sal voortgaan om bedryf te word
Paringsbeginsel - answer Inkomste en uitgawes moet in die finansiele jaar wanneer hulle
aangegaan is, geboekstaaf word
Omsigtigheidsbeginsel - answer Die mees konserwatiewe metode om wins te bereken moet
gebruik word
Wesentlikheidsbeginsel - answer Die inligting wat wesentlik (belangrik) is moet afsonderlik in
die finansiele state aangetoon word
Aarp beginsels - answer Riglyne vir formele boekhouding en besighede
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