Netto wins:......................................................................................................... 2
Gemiddelde aandeleprys:................................................................................... 2
Terugkoop van aandele:...................................................................................... 2
Gewone aandelekapitaal (Rek):.......................................................................2
Behoue Inkomste (Rek):................................................................................... 2
Inkomste belasting:............................................................................................ 3
Inkomstebelasting:.......................................................................................... 3
Behoue Inkomste:............................................................................................... 3
Notas in die balaanstaant:..................................................................................4
AKTIWITEIT 2: GROOTBOEKREKENINGE..............................................................6
Maart eksamen:..................................................................................................... 9
Finansiële State Formaat:................................................................................. 10
Junie Eksamen:.................................................................................................... 16
STAAT VAN OMVATTENDE INKOMSTE................................................................17
STAAT VAN FINANSIËLE POSISIE........................................................................17
Notas tot Finansiële State................................................................................. 18
Aandelekapitaal:............................................................................................ 18
Behoue Inkomste:.......................................................................................... 18
Vaste Bate:.................................................................................................... 19
Handels en ander bataalbares:......................................................................19
Handels en ander ontvangbares:...................................................................20
Kontantvloeistaat, nota en aanwysers:.............................................................20
Kontantvloeistaat:......................................................................................... 20
Notas tot die kontantvloeistaat:....................................................................21
Ontleding en vertolking:................................................................................... 22
, 2
Netto wins:
Netto Wins
Inkomste Belasting Behoue Inkomste Dividende
Gemiddelde aandeleprys:
Gewone Aandelekapitaal
Aantal Uitgereikte
Aandele
Terugkoop van aandele:
DT KT
Aandele Kapitaal Bank
(Gewone aandele kapitaal(REK)) (180 000 @ R 20)
(180 000 x R5 = 900 000)
Behoue Inkomste
(Behoue Inkomste (REK))
(180 000 x R15 = 2 700 000)
Behoue Inkomste (Rek):
- 180 000 @ R15 (R15 = Res van die toetaal per aandeel wat hulle
teruggekoop het)
BANK = DT – Kant
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