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Ekonomiese en bestuurswetenskappe

Graad 9

Bestuurs-, verbruikers- en finansiële kennis en vaardighede

Module 17


Kontant- en Krediettransaksies en Proefbalans

  • Hierdie leereenheid bestaan uit drie afdelings, naamlik:
  • Hulpjoernale (Aktiwiteite 3.1 tot 3.4)
  • Grootboekrekeninge (Aktiwiteite 3.5 tot 3.6)
  • Proefbalanse (Aktiwiteit 3.7)

Afdeling 1: Hulpjoernale


Om kontanttransaksies van dienste- en handelsondernemings te boekstaaf

[LU 3.3]

Die volgende kontanttransaksies vind gereeld in diens- en handelsondernemings plaas:


  • Kapitaalbydrae, kapitaalvermeerdering of kapitaalvermindering deur die eienaar
  • Ontvangs van kontant vir dienste gelewer
  • Verkoop van handelsware vir kontant


  • Aankoop van handelsware en ander items vir kontant
  • Betaling van bedryfsuitgawes

Hierdie transaksies, waar kontant ontvang of betaal word, word in die KOJ en KBJ aangeteken.


  • Voltooi ’n KOJ en KBJ vir die diensonderneming, Mzondi Loodgieters. Gebruik KOJ 3.1.1 en KBJ 3.1.1 op die hieropvolgende bladsye.
  • Diensondernemings is ondernemings wat inkomste verkry deur die lewering van dienste en hul inkomste word in die KOJ aangeteken in ’n kolom met die opskrif: Lopende Inkomste.
  • Z. Mzondi begin ’n onderneming met die naam Mzondi Loodgieters. Die volgende transaksies het gedurende September plaasgevind. Teken dit in die KOJ en KBJ aan en sluit die joernale af op 30 September 2003.

September 1 Z. Mzondi begin die besigheid deur sy kapitaalbydrae van R50 000 in die lopende bankrekening in te betaal

September 3 Huur ’n gebou van Denvon Eiendomme en betaal die huur per tjek 001, R525

September 6 Koop diensmateriaal per tjek 002 van Puma Winkels, R1 009

September 8 Reik tjek 003 uit vir R4 500 aan Lundi Winkels vir toerusting aangekoop

September 11 Ontvang skryfbehoeftes van Bundu Handelaars en betaal met tjek 004 vir R487

September 12 Kontant ontvang vir dienste gelewer volgens kasregisterrol, R2 073

September 14 Betaal die munisipaliteit R390 met tjek 005 vir water en elektrisiteit

September 15 Wissel tjek 006 om lone te betaal, R190

September 21 Kontant ontvang vir dienste gelewer volgens kasregisterrol, R1 795

September 25 Betaal Telkom R106 met tjek 007 vir telefoon

September 27 Tjek 008 vir R477 word uitgereik aan Mpula Versekeraars vir versekering

September 29 Lone word betaal met tjek 009 vir R210

September 30 Koop ’n voertuig van Mdantsane Motors en betaal per tjek 010 vir R28 000

Kasregisterrol toon ontvangstes van R2 418 vir dienste gelewer


  • Voltooi ’n KOJ en KBJ van die handelsonderneming, Levubu Handelaars
  • By handelsondernemings word voorraad gekoop en verkoop om ’n wins te maak. Goedere word teen ’n sekere prys aangekoop (kosprys) en teen ’n hoër prys verkoop (verkoopprys) om ’n wins te maak.
  • Beide die kosprys en die verkoopprys moet in die KOJ aangeteken word ten einde winsberekening aan die einde van die periode moontlik te maak. Daar moet dus in die KOJ kolomme voorsien word vir verkope en kosprys van verkope in plaas van lopende inkomste soos by ’n diensonderneming.

Questions & Answers

can someone help me with some logarithmic and exponential equations.
Jeffrey Reply
sure. what is your question?
okay, so you have 6 raised to the power of 2. what is that part of your answer
I don't understand what the A with approx sign and the boxed x mean
it think it's written 20/(X-6)^2 so it's 20 divided by X-6 squared
I'm not sure why it wrote it the other way
I got X =-6
ok. so take the square root of both sides, now you have plus or minus the square root of 20= x-6
oops. ignore that.
so you not have an equal sign anywhere in the original equation?
Commplementary angles
Idrissa Reply
im all ears I need to learn
right! what he said ⤴⤴⤴
what is a good calculator for all algebra; would a Casio fx 260 work with all algebra equations? please name the cheapest, thanks.
Kevin Reply
a perfect square v²+2v+_
Dearan Reply
kkk nice
Abdirahman Reply
algebra 2 Inequalities:If equation 2 = 0 it is an open set?
Kim Reply
or infinite solutions?
The answer is neither. The function, 2 = 0 cannot exist. Hence, the function is undefined.
Embra Reply
if |A| not equal to 0 and order of A is n prove that adj (adj A = |A|
Nancy Reply
rolling four fair dice and getting an even number an all four dice
ramon Reply
Kristine 2*2*2=8
Bridget Reply
Differences Between Laspeyres and Paasche Indices
Emedobi Reply
No. 7x -4y is simplified from 4x + (3y + 3x) -7y
Mary Reply
is it 3×y ?
Joan Reply
J, combine like terms 7x-4y
Bridget Reply
im not good at math so would this help me
Rachael Reply
I'm not good at math so would you help me
what is the problem that i will help you to self with?
how do you translate this in Algebraic Expressions
linda Reply
Need to simplify the expresin. 3/7 (x+y)-1/7 (x-1)=
Crystal Reply
. After 3 months on a diet, Lisa had lost 12% of her original weight. She lost 21 pounds. What was Lisa's original weight?
Chris Reply
what's the easiest and fastest way to the synthesize AgNP?
Damian Reply
types of nano material
abeetha Reply
I start with an easy one. carbon nanotubes woven into a long filament like a string
many many of nanotubes
what is the k.e before it land
what is the function of carbon nanotubes?
what is nanomaterials​ and their applications of sensors.
Ramkumar Reply
what is nano technology
Sravani Reply
what is system testing?
preparation of nanomaterial
Victor Reply
Yes, Nanotechnology has a very fast field of applications and their is always something new to do with it...
Himanshu Reply
good afternoon madam
what is system testing
what is the application of nanotechnology?
In this morden time nanotechnology used in many field . 1-Electronics-manufacturad IC ,RAM,MRAM,solar panel etc 2-Helth and Medical-Nanomedicine,Drug Dilivery for cancer treatment etc 3- Atomobile -MEMS, Coating on car etc. and may other field for details you can check at Google
anybody can imagine what will be happen after 100 years from now in nano tech world
after 100 year this will be not nanotechnology maybe this technology name will be change . maybe aftet 100 year . we work on electron lable practically about its properties and behaviour by the different instruments
name doesn't matter , whatever it will be change... I'm taking about effect on circumstances of the microscopic world
how hard could it be to apply nanotechnology against viral infections such HIV or Ebola?
silver nanoparticles could handle the job?
not now but maybe in future only AgNP maybe any other nanomaterials
can nanotechnology change the direction of the face of the world
Prasenjit Reply
At high concentrations (>0.01 M), the relation between absorptivity coefficient and absorbance is no longer linear. This is due to the electrostatic interactions between the quantum dots in close proximity. If the concentration of the solution is high, another effect that is seen is the scattering of light from the large number of quantum dots. This assumption only works at low concentrations of the analyte. Presence of stray light.
Ali Reply
the Beer law works very well for dilute solutions but fails for very high concentrations. why?
bamidele Reply
how did you get the value of 2000N.What calculations are needed to arrive at it
Smarajit 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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