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Ekonomiese en bestuurswetenskappe

Graad 9

Bestuurs- verbruikers- en finansiële kennis en vaardighede

Module 15

Die inkomstestaat en balansstaat

Aktiwiteit 1:

Om tussen ’n inkomstestaat en ’n balansstaat te kan onderskei

[LU 3.1]

Dit is belangrik dat inligting oor finansiële transaksies in ’n verstaanbare en bruikbare vorm aan die belanghebbende persone oorgedra word. Dit word deur middel van finansiële state gedoen. Die balansstaat en inkomstestaat is opsommings van die onderneming se finansiële toestand op ’n sekere tydstip.

Die finansiële verslae moet volgens Algemeen Aanvaarde Rekeningkundige Praktyk opgestel word om te verseker dat dit ’n redelike weergawe van die finansiële toestand is wat sodoende die nodige inligting voorsien vir goeie beplanning en besluitneming.

Die Inkomstestaat se primêre doel is om die wins of verlies wat oor ’n bepaal­de periode verkry is, weer te gee.

Die Balansstaat se primêre doel is om die finansiële toestand van ’n onder­neming op ’n bepaalde datum weer te gee.

Die Balansstaat word in die volgende afdelings verdeel:

1 . Bates – Bestaan uit Nie-Bedryfsbates en Bedryfsbates

2 . Ekwiteit en Laste – Bestaan uit Eienaarsbelang, Nie-Bedryfslaste en Bedryfslaste

  • Beskryf in jou eie woorde die verskil tussen ’n inkomstestaat en ’n balansstaat:


Om inkomstestate vir ’n diensonderneming en handelsonderneming onderskeidelik op te stel

[LU 3.1]

  • Die volgende voorbeelde is inkomstestate van ’n diensonderneming en ’n handelsonder­neming.

Z. ZulekiHandeldrywend as XYZ Loodgieters Inkomstestaat vir die jaar geëindig 31 Desember 2003

Lopende Inkomste 55 000
Bedryfsuitgawes (38 274)
Telefoon 3 420
Water en Elektrisiteit 5 620
Huuruitgawe 12 000
Brandstof 3 730
Skryfbehoeftes 3 680
Lone 9 824
Netto Inkomste vir die jaar 16 726

S. SolaniHandeldrywend as Solani Handelaars Inkomstestaat vir die jaar geëindig 31 Desember 2003

Verkope 324 000
Koste van verkope (200 000)
Bruto Wins 124 000
Ander bedryfsinkomste 14 400
Huurinkomste 12 000
Rente-inkomste 2 400
Bruto Bedryfsinkomste 138 400
Bedryfsuitgawes (32 800)
Salarisse en Lone 23 000
Skryfbehoeftes 800
Versekering 2 400
Telefoon 500
Advertensiekoste 600
Rente op verband 2 500
Eiendomsbelasting 3 000
Netto Wins vir die jaar 105 600

OPDRAG 1 : Inkomstestaat van ’n Diensonderneming

  • Die rekeningkundige tydperk van Fixit Loodgieters (eienaar F. Fix) eindig jaarliks op 30 Junie. Die volgende proefbalans verskyn in sy boeke op 30 Junie 2003. Gebruik die inligting om die Inkomstestaat vir die jaar geëindig 30 Junie 2003 op te stel. (Papier sal voorsien word)


Dt. Kt.
Kapitaal B1 138 629
Onttrekkings B2 15 800
Grond en Geboue B3 100 000
Voertuie B4 28 000
Toerusting B5 12 740
Bank B6 3 963
Nominale Rekeninge-afdeling
Materiaalkoste N1 6 084
Versekering N2 531
Advertensies N3 389
Salarisse N4 12 500
Lone N5 4 715
Lopende Inkomste N6 52 871
Brandstof N7 3 186
Herstelwerk N8 917
Telefoon N9 1 008
Skryfbehoeftes N10 492
Water en Elektrisiteit N11 1 175
191 500 191 500

OPDRAG 2 : Inkomstestaat van ’n Handelsonderneming

  • Gebruik die volgende inligting en voltooi die Inkomstestaat van Hendrikse Handelaars (Eienaar: H. Hendrikse) vir die jaar geëindig 30 Junie 2003. (Papier sal voorsien word)

Questions & Answers

what is the stm
Brian Reply
is there industrial application of fullrenes. What is the method to prepare fullrene on large scale.?
industrial application...? mmm I think on the medical side as drug carrier, but you should go deeper on your research, I may be wrong
How we are making nano material?
what is a peer
What is meant by 'nano scale'?
What is STMs full form?
scanning tunneling microscope
how nano science is used for hydrophobicity
Do u think that Graphene and Fullrene fiber can be used to make Air Plane body structure the lightest and strongest. Rafiq
what is differents between GO and RGO?
what is simplest way to understand the applications of nano robots used to detect the cancer affected cell of human body.? How this robot is carried to required site of body cell.? what will be the carrier material and how can be detected that correct delivery of drug is done Rafiq
what is Nano technology ?
Bob Reply
write examples of Nano molecule?
The nanotechnology is as new science, to scale nanometric
nanotechnology is the study, desing, synthesis, manipulation and application of materials and functional systems through control of matter at nanoscale
Is there any normative that regulates the use of silver nanoparticles?
Damian Reply
what king of growth are you checking .?
What fields keep nano created devices from performing or assimulating ? Magnetic fields ? Are do they assimilate ?
Stoney Reply
why we need to study biomolecules, molecular biology in nanotechnology?
Adin Reply
yes I'm doing my masters in nanotechnology, we are being studying all these domains as well..
what school?
biomolecules are e building blocks of every organics and inorganic materials.
anyone know any internet site where one can find nanotechnology papers?
Damian Reply
sciencedirect big data base
Introduction about quantum dots in nanotechnology
Praveena Reply
what does nano mean?
Anassong Reply
nano basically means 10^(-9). nanometer is a unit to measure length.
do you think it's worthwhile in the long term to study the effects and possibilities of nanotechnology on viral treatment?
Damian Reply
absolutely yes
how to know photocatalytic properties of tio2 nanoparticles...what to do now
Akash Reply
it is a goid question and i want to know the answer as well
characteristics of micro business
for teaching engĺish at school how nano technology help us
How can I make nanorobot?
Do somebody tell me a best nano engineering book for beginners?
s. Reply
there is no specific books for beginners but there is book called principle of nanotechnology
how can I make nanorobot?
what is fullerene does it is used to make bukky balls
Devang Reply
are you nano engineer ?
fullerene is a bucky ball aka Carbon 60 molecule. It was name by the architect Fuller. He design the geodesic dome. it resembles a soccer ball.
what is the actual application of fullerenes nowadays?
That is a great question Damian. best way to answer that question is to Google it. there are hundreds of applications for buck minister fullerenes, from medical to aerospace. you can also find plenty of research papers that will give you great detail on the potential applications of fullerenes.
watter drie vakbonde is betrokke by die onderhandelings
ferdi Reply

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Source:  OpenStax, Ekonomiese en bestuurswetenskappe graad 9. OpenStax CNX. Sep 15, 2009 Download for free at http://cnx.org/content/col11073/1.1
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