Notas en formaat verduidelikings van
1 Vennootskappe teorie
2 Inkomste staat en notas van vennootskap (formaat)
3 Balansstaat en notas van vennootskap (fortmaat)
4 Ontleding en vertolking
Jy sal hiermee verstaan hoe elke nota en grafiek korrek ingevul moet word om altyd te klop ! Asook all...
Rekeningkunde
Vraestel 1:
Afdeling Inhoud
1 Vennootskappe teorie
2 Inkomste staat en notas van vennootskap (formaat)
3 Balansstaat en notas van vennootskap (fortmaat)
4 Ontleding en vertolking
, Vennootskappe
Wat is ‘n vennootskap?
1. Dit is ‘n ooreenkoms
- Tussen 2 of meer persone waar elkeen kapitaal / arbeid / bevoeghede bydra met
die doel om wins te maak en die winste word in ‘n bepaalde verhouding tussen
hulle verdeel.
2. Vennote ‘n gesamentlik en afsonderlik aanspreeklik vir skulde en verliese dit wil sê nie
‘n regspersoon nie.
3. Voordele:
• Groter kapitaalbedrag beskikbaar
• Talente word saamgevoeg
• Mededinging word uitgeskakel
• Kostes kan verlaag word
• Voortbestaan van onderneming kan verseker word
• Bevorderingsgeleenthede vir werknemers is goed
4. Nadele:
• Gesamentlik en afsonderlik aanspreeklik
• Uittrede of dood van vennoot kan groot probleme skep. Vennootskap moet dan
ontbind.
• Persoonlike gedrag beïnvloed hele onderneming
• Elke vennoot kan vennootskap ontbind
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