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4.4 Om betalings van debiteure te boekstaaf

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Ekonomiese en bestuurswetenskappe

Graad 9

Bestuurs-, verbruikers- en finansiële kennis en vaardighede

Module 19

Om betalings van debiteure te boekstaaf

AKTIWITEIT1:

Om betalings ontvang vanaf debiteure te boekstaaf

[LU 3.3]

Wanneer debiteure hulle skuld betaal, word die kontant wat ontvang word in die KOJ aangeteken. Daar word voorsiening gemaak vir ’n ekstra kolom in die KOJ met die opskrif Debiteurekontrole.

Daar word ’n kwitansie aan die debiteur uitgereik as bewys dat die geld ontvang is en dit dien as brondokument vir die inskrywing.

Die transaksie se effek op die rekeningkundige vergelyking is soos volg:

  • Bates + (Kontant in bank vermeerder)
  • Bates – (Debiteure se skuld verminder)

OPDRAG 1:

  • Voltooi die Kontantontvangstejoernaal (KOJ) en Debiteurejoernaal (DJ) van Highway Handelaars in terme van die inligting hieronder:
  • Highway Handelaars verkoop handelsware op krediet en vir kontant.
  • Die volgende transaksies moet in DJ 3.3.1 vir Mei en DJ 3.3.2 vir Junie 2003 en KOJ 3.3.1 vir Junie 2003 aangeteken word.

Mei 2003

3 Verkoop handelsware op krediet aan S. Weston vir R320 en reik fakt. No. 141 uit (kp. R256)

8 Reik faktuur 142 uit aan A. Niemand vir goedere op krediet verkoop R240 (kp. R192)

10 Verkoop handelsware op krediet aan H. Olwage vir R160 en reik faktuur 143 uit (kp. R128)

12 Verkoop handelsware op krediet aan:

S. Selby vir R280 fakt. 144 (kp. R224)

W. Willow vir R120 fakt. 145 (kp. R96)

Junie 2003

3 Ontvang ’n tjek van S. Weston vir R320, reik kwitansie 61 uit

Kontantverkope van handelsware, R4 000 (kp. R3 200)

5 Ontvang R160 kontant van H. Olwage en reik kwitansie 62 aan hom uit

Kontantverkope van handelsware, R1 600 (kp. R1 280)

6 Ontvang S. Selby se tjek vir R280 en reik kwitansie 63 uit

Kontantverkope van handelsware, R1 200 (kp. R960)

14 Verkoop handelsware op krediet aan:

W. Willow vir R80 fakt. 146 (kp. R64)

A. Niemand vir R40 fakt. 147 (kp. R32)

24 Verskaf handelsware op krediet aan:

S. Selby tesame met fakt. 148 R120 (kp. R96)

30 Kontantverkope van handelsware, R4 800 (kp. R3 840)

Debiteurejoernaal van highway handelaars – mei 2003dj 3.3.1

Fak­tuur Dag Debiteure Fol. Verkope Koste van verkope

Debiteurejoernaal van highway handelaars – junie 2003dj 3.3.2

Fak-tuur Dag Debiteure Fol. Verkope Koste van verkope

Kontantontvangstejoernaal van highway handelaars - junie 2003koj 3.3.1

Dok. Dag Besonderhede Fol. Ontleding Bank Verkope Koste van verkope Debiteure­kontrole
Diverse rekeninge
Bedrag Fol. Besonderhede

Assessering

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 ‘n basiese inkomstestaat en balansstaat vir ‘n diensverskaffings- en kleinhandelbesigheid opstel;
3.2 verskillende sakeondernemings se strategieë en optrede ondersoek ten opsigte van openbare betrekkinge, sosiale verantwoordelikheid en omgewingsverantwoordelikheid;
3.3 kontant- en krediettransaksies in die boeke van diens- en kleinhandelondernemings doen;
3.4 toetsbordvaardighede en funksietoetse gebruik om sakedokumente te ontwikkel, te bewaar, te herwin en te redigeer;
3.5 finansiële state ontleed vir besluitneming op ‘n basiese vlak;
3.6 tussen verskeie vorms van kredietaankope en metodes van betaling kan onderskei.

Memorandum

AKTIWITEIT 1

Debiteurejoernaal van highway handelaars - mei 2003 dj 3.3.1

Fak-tuur Dag Debiteure Fol Verkope Koste van verkope
141 3 S. Weston 320 256
142 8 A. Niemand 240 192
143 10 H. Olwage 160 128
144 12 S. Selby 280 224
145 W. Willow 120 96
1 120 896
B2/N1 B1/N2

Debiteurejoernaal van highway handelaars - junie 2003 dj 3.3.2

Fak-tuur Dag Debiteure Fol Verkope Koste van verkope
146 14 W. Willow 80 64
147 A. Niemand 40 32
148 24 S. Selby 120 96
240 192
B2/N1 B1/N2

AKTIWITEIT 1

Kontantontvangstejoernaal van highway handelaars - junie 2003koj 3.3.1

Dok Dag Besonderhede Fol Ontleding Bank Verkope Koste vanverkope Debiteure-kontrole
Diverse rekeninge
Bedrag Fol Besonderhede
61 3 S. Weston 320 - 320 - KR Verkope 4 000 - 4 320 - 4 000 - 3 200 - 62 5 H. Olwage 160 - 160 - KR Verkope 1 600 - 1 760 - 1 600 - 1 280 - 63 6 S. Selby 280 - 280 - KR Verkope 1 200 - 1 480 - 1 200 - 960 - KR 30 Verkope 4 800 - 4 800 4 800 - 3 840 - 12 360 - 11 600 - 9 280 - 760 - B3 N1 B1/N2 B2

Questions & Answers

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Cornelius
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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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