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Summary Gr 12 Rekeningkunde Riglyne
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Riglyne wat gevolg moet word tydens 'n Gr 12 Rek eksamen.
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Rekeningkunde Graad 12EINDEKSAMEN KONTROLELYS
Formate, formules & beginsels om te ken!
√ Ek ken dit
Bankversoeningstaat
-moet kan balanseer as vorige maand se bankeindsaldo kort
-moet huidige maand se bankversoeningstaat opstel
Debiteurekontrole rekening
Krediteurekontrole rekening
4 beginsels by versoening van debiteure en krediteure
Bate verkope se 7 stappe en dubbelinskrywings
Waardevermindering formule:
-metode X koers X tyd = waardevermindering
Bateverkope rekeninge:
-Voertuie/Toerusting, Opgehoopte w/w op…, Bate verkope
EAT-nota
-moet kan voltooi i.g.v. bate verkope
-ken vir ontbrekende syfers by Kontantvloeistaat
AARP / IFRS – beginsels
Joernale oorboekreëls & brondokumente
-onthou 2 dubbelinskrywings: verkope, verkoopretoere, rekeningbetalings,
V/T-tjeks, insolvente boedels, leningbetalings
Klassifikasies en T-rekeninge
Berekeninge:
-handelskorting = trek af en gooi weg
-uitverkoping = bereken Kp op oorspronklike Vp
Jaareindaansuiwerings beginsels
Rente formule:
-H X r X t = rente
Kapitalisering:
-leningstaat T-rekening
Maatskappye grootboekrekeninge formate:
-Gewone aandelekapitaal, Behoue inkomste, SAID(Inkomstebelasting) &
Inkomstebelasting, Aandeelhouers vir dividend & Gewone aandele dividend,
Verdelingsrekening
Maatskappy finansiële state formate:
-Staat van omvattende inkomste (Inkomstestaat)
-Staat van finansiële posisie (Balanstaat) en nota 3 to 9
-Kontantvloeistaat en nota 1 tot 5
Ontleding en vertolking – ALLE formules
-vergelyk VPA & DPA
-vergelyk NBW & markprys & prys genome
-beoordeel Skuld: Ahb –verhouding en vergelyk OOGKA & lening rentekoers
Kontantbegroting –definisie & basiese formaat en berekeninge
Geprojekteerde Inkomstestaat –definisie, basiese berekeninge
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