“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...
| Главный автор: | |
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| Формат: | Электронный ресурс Статья |
| Язык: | Неопределённый язык |
| Проверить наличие: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Опубликовано: |
1983
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| В: |
Koers
Год: 1983, Том: 47, Выпуск: 4, Страницы: 267-284 |
| Online-ссылка: |
Volltext (kostenfrei) Volltext (kostenfrei) |
| Итог: | 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"'. |
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| ISSN: | 2304-8557 |
| Второстепенные работы: | Enthalten in: Koers
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| Persistent identifiers: | DOI: 10.4102/koers.v47i4.1040 |