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Rekeningkunde | Accounting

Rekeningkunde is die meting, prosessering en kommunikasie van finansiële inligting oor ekonomiese entiteite soos onderne-mings en korporasies. Rekeningkunde meet die resultate van die onderneming se ekonomiese aktiwiteite en dra die inligting oor aan verskeie gebruikers daarvan, soos beleggers of aandeelhouers, krediteure, bestuur en reguleerders.

REKENINGKUNDE

Wat Rekeningkunde nie is nie:

    1. Rekeningkunde behoort nie verwar te word met EBW nie. Daar word meer gespesialiseer en grootboeke en joernale maak uiteindelik net ‘n klein deeltjie van Rekeningkunde in matriek uit.
    2. Dit is nie ‘n vak wat deur leerders geneem kan word indien hulle nie bereid is om daagliks te werk nie. Daar kan gereken word op ongeveer ‘n halfuur se huiswerk per dag.
    3. Kandidate wat vir ‘n onderskeiding in hierdie vak mik, sal baie tyd daaraan moet spandeer. Harde werk vorm die grondslag vir prestasie in dié vak.

Inhoud vir Graad 10:

 Die werk vir graad 10 kan soos volg ingedeel word:

Kwartaal 1

Tema

1

Hersiening van vorige werk gedoen

  

2

Inheemse en informele boekhouding

  

3

Kontanttransaksies

  

4

Kredietverkope en afslag aan debiteure

  

5

Kredietaankope en afslag deur krediteure

Kwartaal 2

Tema

1

Algemene Joernaal

  

2

BTW (Teorie en berekeninge)

  

3

Salarisse en Lone

    

Kwartaal 3

Tema

1

Beginsels van AARP en IFRS

  

2

Finale Rekeninge

  

3

Aansuiwerings en Terugskrywings

    

Kwartaal 4

Tema

1

Finansiële state van eenmansake

  

2

3

4

Bestuursrekeningkunde

Begrotings

Etiek en interne kontrole

Die geskikte kandidaat

    1. Het die vermoë om analities te dink en beskik oor uitstekende syfervaardighede. Wiskunde word sterk aanbeveel indien Rekeningkunde as ‘n vak geneem word.
    2. Behaal ten minste 65% en meer vir EBW in graad 9. Leerders wat minder as dié punt behaal is geneig om te sukkel wanneer die werkslading toeneem.
    3. Is bereid om hard te werk en ekstra moeite te doen wanneer dit vereis word.

Indien die leerder sou belangstel in ‘n B Rek-rigting (CA) is Wiskunde en Rekeningkunde noodsaaklike vakke. Rekeningkunde is ook ‘n uiters nuttige vak vir enige kursus in ingenieurswese (kosteberekening) of argitektuur en bourekenkunde.

Accounting/Accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. Accounting measures the results of an organization’s economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators.

ACCOUNTING​​

What Accounting is not:

  1.  Accounting as a subject should not be confused with EMS. In Accounting there will be a lot more specialised work and eventually journals and ledgers will only form a small part of the work in matric.
  2. This is not a subject which can be taken by learners who do not realise that they should work on a daily basis. Learners should assume that they will have to find time to do homework (about 30 minutes) every day.
  3. Candidates aiming for a distinction in this subject, will have to spend a lot of time on the work. Hard work forms the basis for performance in this subject.

Content for Grade 10:

Topics are divided over the 4 terms:

Term 1

Topic

1

Revision of previous work

  

2

Local and informal bookkeeping

  

3

Cash transactions

  

4

Credit sales and allowances to debtors

  

5

Credit purchases and allowances by creditors

Term 2

Topic

1

General journal

  

2

VAT (theory and calculations)

  

3

Salaries and wages

    

Term 3

Topic

1

Principles of GAAP and IFRS

  

2

Final accounts

  

3

Adjustments and reversals

    

Term 4

Topic

1

Financial statements of sole proprietors

  

2

3

4

Management accounting

Budgets

Ethics and internal control

A suitable candidate

  1.  Must have the ability to think analytically and must possess sound numerical ability. Learners are not advised to present Accounting in combination with Mathematical Literacy. Mathematics can therefore be regarded as compulsory for Accounting.
  2. Achieve at least 65% and more for EMS in Grade 9. Learners achieving less than this mark tend to struggle when the work load increases in Grade 10.
  3. Willing to work hard and do extra work when required.

If the learner is interested in a B.Acc course (CA) Mathematics and Accounting are basically compulsory subjects. Accounting is also a very useful subject for any course in engineering (cost calculation) or architecture and quantity surveying.

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