“Debiteure” van die bedryfsekonomie*

Business Economics is a relatively young science, yet this fact presents a challenge to those who want to he called “debtors" of Business Economics. For the Christian businessman or the lecturer in Business Economics it means a reformulation of the basic principle of Economics and an acknowledg...

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Autore principale: Klerk, G. J. De (Autore)
Tipo di documento: Elettronico Articolo
Lingua:Lingua non determinata
Verificare la disponibilità: HBZ Gateway
Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Pubblicazione: 1983
In: Koers
Anno: 1983, Volume: 47, Fascicolo: 4, Pagine: 267-284
Accesso online: Volltext (kostenfrei)
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Riepilogo:Business Economics is a relatively young science, yet this fact presents a challenge to those who want to he called “debtors" of Business Economics. For the Christian businessman or the lecturer in Business Economics it means a reformulation of the basic principle of Economics and an acknowledgement of the fact that economic decisions involve more than economic norms only. Accounts receivables represent I.O.U.’s and in order to evaluate credit risk one must consider the five c’s of credit: character, capacity, collateral, capital and condition. If the liabilities, according to the requirements of the five c’s, are met, the “debtors” will appear in their rightful place on the balance sheet, that is under the assets. Then and then only can “debtors" generate a “profit"'.
ISSN:2304-8557
Comprende:Enthalten in: Koers
Persistent identifiers:DOI: 10.4102/koers.v47i4.1040