Antwoorde

Rekeningkunige begrippe

8eknffi[\
8bk`n`k\`k,%(
1. Laerorde (8)
9Xk\j CXjk\
?l`j\e\i] ✔ I-,,''' ✔ I+(,'''
D\lY\cj ✔ I((,'''
Dfkfi ✔ I-,''' ✔ I*.'''
BfekXek ✔ I).,'
KfkXXc ✔ I/*..,' ✔ I+,)'''

2. Middelorde (4)
EB = B – L
= (R655 000 + R115 000 + R65 000 + R2 750) ✔
– (R415 000 + R37 000) ✔
= R837 750 – R452 000 ✔
= R385 750 ✔

8bk`n`k\`k,%)
1. Middelorde (2)
EB = B – L
= R100 000 + R18 000 + R31 000 – R35 000 ✔
= R114 000 ✔
2. Middelorde (2)
EB = B – L
= R40 000 + R15 000 + R6 000 – R12 750 ✔
= R48 250 ✔

8bk`n`k\`k,%*
1–10. Middelorde
1. Voorbeeld
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
")''''' BfekXek ")''''' <`\eXXij\
m\id\\i[\i bXg`kXXcYp[iX\

2. Voorbeeld
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç()'''' BfekXek
m\id`e[\i
"()'''' >ife[\e^\Yfl\
m\id\\i[\i

3.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç*'''' BfekXekm\id`e[\i✔
"*'''' Mf\ikl`\m\id\\i[\i✔ (2)
 4.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç)''' BfekXek
m\id`e[\i✔
")''' Kf\iljk`e^
m\id\\i[\i✔ (2)
5. Voorbeeld
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç,'' BfekXek Ç,'' Cfe\Çl`k^Xn\j
m\id`e[\i

6. Voorbeeld
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
"(''' BfekXek "(''' ;`\ejk\^\c\n\iÇ
m\id\\i[\i `ebfdjk\

7.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç.,' BfekXek Ç.,' M\iYil`bj^f\[\i\
m\id`e[\i✔ Çl`k^Xn\✔ (2)
8.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
"(()' BfekXek "(()' ?lli`ebfdjk\✔
m\id\\i[\i✔ (2)
9.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç/,' BfekXek Ç/,' K\c\]ffeÇ
m\id`e[\i✔ l`k^Xn\✔ (2)
10.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç--' BfekXek Ç--' Fekki\bb`e^j
m\id`e[\i✔ [\li\`\eXXi✔ (2)

8bk`n`k\`k,%+
1. Laerorde
2. Middelorde (12)
1.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
",'''' BfekXek ",'''' <`\eXXij\
m\id\\i[\i✔ bXg`kXXcYp[iX\✔ (2)
 2.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç)+'' BfekXek
m\id`e[\i✔ (2)
")+'' Kf\iljk`e^
m\id\\i[\i✔

3.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç+., BfekXek Ç+., ?Xe[\cjc`j\ej`\Ç
m\id`e[\i✔ l`k^Xn\✔ (2)
4.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç*'' BfekXek Ç*'' K\c\]ffeÇ
m\id`e[\i✔ l`k^Xn\✔ (2)
5.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç)-' BfekXek Ç)-' NXk\i\e
m\id`e[\i✔ \c\bki`j`k\`kÇ (2)
l`k^Xn\✔

6.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
")-.' BfekXek ")-.' ;`\ejk\^\c\n\iÆ
m\id\\i[\i✔ `ebfdjk\✔ (2)

3.1 Middelorde
Kontant in bank = R50 000 – R2 400 – R475 – R300 – R260
+ R2 670 = R49 235 ✔✔✔ (3)
3.2 Hoërorde
EB = R50 000 – R475 – R300 – R260 + R2 670 = R51 635
✔✔✔ (3)

8bk`n`k\`k,%,
1. Laerorde
2. Middelorde (12)
1.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç(,'' BfekXek Ç(,'' ?llil`k^Xn\✔
m\id`e[\i✔ (2)
 2.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç(','' BfekXekm\id`e[\i✔
"(','' Mf\ikl`\m\id\\i[\i✔ (2)
3.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç*, BfekXek Ç*, Jbip]Y\_f\]k\jÇ
m\id`e[\i✔ l`k^Xn\✔ (2)
4.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç/'' BfekXek Ç/'' Cfe\Çl`k^Xn\j
m\id`e[\i✔ ✔ (2)
5.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Æ-,'' BfekXekm\id`e[\i✔
"-,'' Kf\iljk`e^ (2)
m\id\\i[\i✔

6.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
")/,' BfekXek ")/,' ;`\ejk\^\c\n\iÇ
m\id\\i[\i✔ `ebfdjk\✔ (2)

8bk`n`k\`k,%-
Middelorde (16)
1.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç0,, BfekXek Ç0,, M\iYil`bj^f\[\i\
m\id`e[\i✔ Çl`k^Xn\✔ (2)
2.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç-'' BfekXek Ç-'' NXk\i\e
m\id`e[\i✔ \c\bki`j`k\`kÇ
l`k^Xn\✔ (2)
3.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç.,,, BfekXekm\id`e[\i✔
".,,, Kf\iljk`e^
m\id\\i[\i✔ (2)
 4.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
"()++ BfekXek "()++ ?lli`ebfdjk\✔
m\id\\i[\i✔ (2)
5.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç))'' BfekXekm\id`e[\i✔ Ç))'' Cfe\Çl`k^Xn\j✔
(2)
6.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç(), BfekXek Ç(), Fekki\bb`e^j
m\id`e[\i✔ [\li\`\eXXi✔ (2)
7.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç-''' BfekXek Ç-''' ?llil`k^Xn\✔
m\id`e[\i✔ (2)
8.
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç+)'' BfekXek Ç+)'' JXcXi`jj\Ç
m\id`e[\i✔ l`k^Xn\✔ (2)

8bk`n`k\`k,%.
Middelorde (46)
01
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔"(++''' ✔"(++''' BXg`kXXc✔ (3)
03
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔Ç),, ✔"),, ?Xe[\cjc`j\ej`\✔ (3)
04
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔ "(**' ✔ "(**' ?llil`k^Xn\✔ (3)
07
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔ ±)--, Kf\iljk`e^✔
✔Ç**- ✔ "**- Jbip]Y\_f\]k\j✔ (5)
08
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔Ç*..' ✔ "*..' DXk\i`XXcbfjk\j✔ (3)
 10
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔Ç0, ✔"0, 8[m\ik\ej`\j✔ (3)

11
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔Ç(,), ✔"(,), Cfe\✔ (3)

12
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔"('''' ✔"('''' BXg`kXXc✔ (3)

14
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔Ç()''' ✔Ç()''' C\e`e^✔ (3)

17
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔"(--' ✔"(--' 9\[ip]j`ebfdjk\✔ (3)

20
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔Ç/,, ✔"/,, NXk\i\e
\c\bki`j`k\`k✔ (3)

22
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔Ç()) ✔ "()) Fekki\bb`e^j✔ (3)

27
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔"('+' ✔"('+' ?lli`ebfdjk\✔ (3)

30
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔±//''' Mf\ikl`\✔
✔Ç)-, ✔")-, 9iXe[jkf]✔ (5)

8bk`n`k\`k,%/
Middelorde (33)

01
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔"..''' ✔"..''' BXg`kXXc✔ (3)

05
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔".-. ✔".-. 9\[ip]j`ebfdjk\✔ (3)
 08
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔Ç,+'' ✔",+'' DXk\i`XXcbfjk\j✔ (3)

10
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔Ç(() ✔"(() Jbip]Y\_f\]k\j✔ (3)

12
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔Ç-/0 ✔"-/0 Cfe\✔ (3)

19
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔Ç)),' ✔")),' Fekki\bb`e^j✔ (3)

21
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔✔±+,-' Kf\iljk`e^✔ (3)

25
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔Ç()- ✔"()- K\c\]ffe✔ (3)

26
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔Ç++- ✔"++- NXk\i\e (3)
\c\bki`j`k\`k✔

28
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔"+),' ✔"+),' ?lli`ebfdjk\✔ (3)

29
9Xk\j Fekki\bb`e^j L`k^Xn\j BXg`kXXc @ebfdjk\ CXjk\ Kf\gXjc`b\i\b\e`e^
✔"(,''' ✔"(,''' C\e`e^✔ (3)

Die kolom aan die regterkant van die twee aktiwiteite dui die
spesifieke rekening aan wat gebruik gaan word. Dit sal dieselfde
rekening wees wat gebruik word in die Kontantontvangstejoernaal en
Kontantbetalingsjoernaal (Onderwerp 9 en 14).

8bk`n`k\`k,%0
Hoërorde (12)
01
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
")'''' BfekXek ")'''' <`\eXXij\
m\id\\i[\i✔ bXg`kXXcYp[iX\✔ (2)
 02
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç),' BfekXek Ç),' 8[m\ik\ej`\Ç
m\id`e[\i✔ l`k^Xn\✔ (2)
05
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç(,'0 BfekXek
"(,'0 m\id`e[\i✔
Kf\iljk`e^
m\id\\i[\i✔ (2)
13
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
",'0. BfekXek ",'0. ;`\ejk\^\c\n\iÇ
m\id\\i[\i✔ `ebfdjk\✔ (2)
24
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç./' BfekXek Ç+)' Cfe\Çl`k^Xn\j✔
m\id`e[\i✔ Ç*-' Fekki\bb`e^j
[\li\`\eXXi✔ (2)

27
9Xk\j <`\eXXijY\cXe^\bn`k\`k CXjk\
<]]\b I\[\ <]]\b I\[\ <]]\b I\[\
Ç((,) BfekXek Ç((,) M\iYil`bj^f\[\i\
m\id`e[\i✔ Çl`k^Xn\✔ (2)

Vir inligting @e]fid\c\Xjj\jj\i`e^

oor Informele
assessering, verwys 8bk`n`k\`k\,%(Ç,%)1;`kbXej\c]Xjj\jj\i`e^jn\\j%C\\i[\ij
na die patrone/ c\\il`k_lc\`\gi\jkXj`\j\ej`\e_lc\`\n\ibeX% (-
template vir
selfassessering,
8bk`n`k\`k\,%*Ç,%-1;`kbXej\c]$f]gfiklliXjj\jj\i`e^jn\\j%
portuurassessering C\\i[\ijj`\e_lc\`\_l`jn\ibf]ËedXXkj\_l`jn\ibeX\ec\\il`k
en groepassessering _lc\`\]flk\f]l`kd\bXXij\]flk\% +)
in Afdeling 5 8bk`n`k\`k\,%.Ç,%01;`kbXej\c]Xjj\jj\i`e^jn\\jf]ap
van hierdie
bXe[`\c\\i[\ijj\Xeknffi[\`ee\\d\e[`keXj`\e% 0(
Onderwysergids.
 MXjc\^^`e^
t
Dui die tipe rekening met ’n X in die korrekte kolom aan.
 9Xk\ CXj L`k^Xn\ @ebfdjk\

9\[ip]j`ebfdjk\   o
;\Y`k\li\$
o
bfekifc\
Mf\ikl`^l`k^Xn\   o 

>ife[\e^\Yfl\ o   

Jbip]Y\_f\]k\j   o 

Mf\ikl`\ o   

M\ij\b\i`e^   o 
Bi\[`k\li\$
o
bfekifc\
DXk\i`XXcbfjk\j   o 

N`jj\c^\c[ o   

?\ijk\cn\ib   o 

Kf\iljk`e^ o   

K\c\]ffe   o 

9Xebffiki\bb`e^ o
M\igXbb`e^j$
  o 
dXk\i`XXc
?llil`k^Xn\   o 

9Xeb o   

9\[ip]j`ebfdjk\ o

M\iYXe[c\e`e^ o
NXk\i\e
  o 
\c\bki`j`k\`k
?lli`ebfdjk\    o
<`\e[fdj$
  o 
Y\cXjk`e^