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    This module and collection are included inLens: Siyavula: Economic and Management Sciences (Gr. 7-9)
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Die netto waarde van die onderneming en die rekeningkundige vergelyking

Module by: Siyavula Uploaders. E-mail the author

EKONOMIESE EN BESTUURSWETENSKAPPE

Graad 8

BESTUURS-, VERBRUIKERS- EN FINANSIËLE KENNIS EN VAARDIGHEDE

Module 14

Die netto waarde van die onderneming en die rekeningkundige vergelyking

Aktiwiteit 1:

Om die eienaarsbelang van die onderneming te bereken

Table 1
         
  LU 3.5      
         

Indien die eienaar van ’n onderneming sou besluit om die onderneming te verkoop, sal die prys wat hy daarvoor vra verteenwoordigend wees van die nettowaarde.

Dit hang nou saam met die eienaarsbelang wat verwys na ’n belang van die eienaar in die bates van die onderneming. Die bates van die onderneming verteenwoordig waarde. Die eienaar van die onderneming kan aanspraak maak op dit wat oorbly nadat die skuldeisers betaal is. Dit kan in die vorm van die basiese rekeningkundige vergelyking voorgestel word naamlik: Bates = Eienaarsbelang + Laste.

  • Die firma, AJAX Handelaars, het die volgende bates:

Kontant in Bank R 580

Grond en Geboue R130 000

Meubels R 6 785

Kantoortoerusting R 7 800

Debiteure R 5 000

Afleweringsvoertuig R 50 000

  • Die firma skuld die volgende bedrae:

Cumpen Boekwinkel R 8 400

CD Toerusting R 2 900

ELFI Meubels R 1 765

  • Bereken die eienaarsbelang van AJAX Handelaars :

Aktiwiteit 2

Om die invloed van transaksies op die rekeningkundige vergelyking te bereken

Table 2
         
  LU 3.5      
         

In die sakewêreld word daagliks transaksies aangegaan. Dit is gebeurtenisse wat in terme van geld gemeet kan word. Hierdie transaksies, wat die oordrag van waarde is van een party na ’n ander, het altyd ’n invloed op die elemente van die rekeningkundige vergelyking.

Table 3
TIPE TRANSAKSIE INVLOED OP REKENINGKUNDIGE VERGELYKING
1 Kapitaalbydrae deur die eienaar
  • Bates +Kontant in bank vermeerder
  • Eienaarsbelang +Kapitaal vermeerder
2 Onttrekking van kapitaal deur eienaar (neem van die onderneming se geld vir eie gebruik)
  • 2Bates -Kontant in bank verminder
  • Eienaarsbelang –Onttrekkings vermeerder wat die kapitaal verminder.
3 Aankoop van bates vir kontant
  • 3Bate +Bate wat aangekoop is bv. toerusting, voertuie, ens. vermeerder.
  • Bate –Kontant in bank verminder.
4 Betaal uitgawes soos telefoon, lisensie, water en ligte
  • 4Bate -Kontant in bank verminder.
  • Eienaarsbelang –Uitgawe soos telefoon, huur, lisensie, ens. vermeerder, wat die wins van die eienaar verminder.
5 Ontvang geld vir dienste gelewer
  • 5Bate +Kontant in bank vermeerder
  • Eienaarsbelang +Inkomste vermeerder. Lopende inkomste vermeerder wat die eienaar se winste vermeerder.

OPDRAG 1:

  • Dui die invloed van die volgende transaksies in die tabel aan.

1 Die eienaar deponeer R5 000 in die onderneming se bankrekening.

2 Die onderneming koop toerusting vir kontant, R2 000.

3 Die onderneming ontvang diensgeld, R2 500.

4 Betaal kantoorhuur vir die maand, R1 000.

5 Die eienaar trek ’n ondernemingstjek vir sy eie gebruik, R200.

  • Toon aan dat die rekeningkundige vergelyking steeds balanseer.
Table 4
No.
Bates Eienaarsbelang
Invloed Rede Invloed Rede
         
         
         
         
         
         
         
         
         
         
         
Table 5
         
  LU 3.5      
         

OPDRAG 2:

  • Ontleed die onderstaande transaksies van Situ Handelaars volgens die kolomme in die onderstaande tabel:

1 Koop ’n gebou van Kalahari Bpk. en betaal per tjek R17 000.

2 Betaal Caledon Voorsieners per tjek vir skoonmaakmateriaal R163.

3 Die eienaar W. Wilmans deponeer addisionele kapitaal R5 000.

4 W. Wilmans trek ’n ondernemingstjek om vir herstelwerk aan sy woonhuis te betaal R250.

5 Betaal R1 000 as huuruitgawe vir kantore.

6 Betaal R500 aan Eskom vir elektrisiteit.

7 Ontvang R850 vir dienste gelewer

Table 6
No.
Bates Eienaarsbelang
Invloed Rede Invloed Rede
         
         
         
         
         
         
         
         
         
         
         
         
         
Table 7
         
  LU 3.5      
         

Assessering

Table 8
Leeruitkomstes(LUs)
 
LU 3
Bestuurs-, Verbruiker- en Finansiële Kennis en VaardighedeDie leerder is in staat om kennis en die vermoë te toon om verskeie bestuurs-, verbruikers- en finansiële vaardighede toe te pas.
Assesseringstandaarde(ASe)
 
Ons weet dit as die leerder:
3.1 tussen finansiële begrippe onderskei wat in die sakewêreld gebruik word (bv. vaste bates, bedryfsbates, laste, eienaarsbelang);
3.2 leiers- en bestuurstrategieë wat ‘n opbrengs uit beleggings sal verseker ontwikkel;
3.3 brondokumente (bv. kwitansies, depositostrokies, tjeks) kan invul en rekord hou van elementêre kontanttransaksies in ‘n staat van ontvangste en betalings;
3.4 toetsbordvaardighede en funksietoetse gebruik om basiese inligting te ontwikkel, te bewaar en te herwin;
3.5 die begrip netto waarde verduidelik en ontleed ‘n staat daarvan;
3.6 die verskillende metodes om te spaar ondersoek en te belê (bv. spaarrekenings, vaste deposito’s, aandele, effektetrusts), en bereken opbrengste uit ‘n verskeidenheid beleggings.

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