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class="vector-user-links vector-user-links-wide" aria-label="Persoonlike gereedskap"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Voorkoms"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Change the appearance of the page's font size, width, and color" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Voorkoms" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Voorkoms</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=af.wikipedia.org&uselang=af" class=""><span>Skenkings</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Spesiaal:SkepRekening&returnto=Rekeningkunde" title="U word aangemoedig om 'n gebruiker te skep en aan te meld, hoewel dit nie verpligtend is nie." class=""><span>Skep gebruiker</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Spesiaal:Teken_in&returnto=Rekeningkunde" title="U word aangemoedig om aan te meld. Dit is egter nie verpligtend nie. [o]" accesskey="o" class=""><span>Meld aan</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Meer opsies" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Persoonlike gereedskap" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Persoonlike gereedskap</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="User menu" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=af.wikipedia.org&uselang=af"><span>Skenkings</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Spesiaal:SkepRekening&returnto=Rekeningkunde" title="U word aangemoedig om 'n gebruiker te skep en aan te meld, hoewel dit nie verpligtend is nie."><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Skep gebruiker</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Spesiaal:Teken_in&returnto=Rekeningkunde" title="U word aangemoedig om aan te meld. Dit is egter nie verpligtend nie. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Meld aan</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Bladsye vir uitgemelde redakteurs <a href="/wiki/Hulp:Inleiding" aria-label="Leer meer oor redigering"><span>leer meer</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Spesiaal:Mybydrae" title="A list of edits made from this IP address [y]" accesskey="y"><span>Bydraes</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Spesiaal:Mybespreking" title="Bespreking oor bydraes van hierdie IP-adres [n]" accesskey="n"><span>Bespreking</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Werf"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Inhoud" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Inhoud</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">skuif na kantbalk</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">versteek</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Inleiding</div> </a> </li> <li id="toc-Geskiedenis" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Geskiedenis"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Geskiedenis</span> </div> </a> <ul id="toc-Geskiedenis-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Sien_ook" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Sien_ook"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Sien ook</span> </div> </a> <ul id="toc-Sien_ook-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Bronne" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Bronne"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Bronne</span> </div> </a> <ul id="toc-Bronne-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Inhoud" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Inhoudsopgawe" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Wissel die inhoudsopgawe" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Wissel die inhoudsopgawe</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Rekeningkunde</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Gaan na 'n artikel in 'n ander taal. Beskikbaar in 96 tale" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-96" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">96 tale</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9" title="محاسبة – Arabies" lang="ar" hreflang="ar" data-title="محاسبة" data-language-autonym="العربية" data-language-local-name="Arabies" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-arz mw-list-item"><a href="https://arz.wikipedia.org/wiki/%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%87" title="محاسبه – Egyptian Arabic" lang="arz" hreflang="arz" data-title="محاسبه" data-language-autonym="مصرى" data-language-local-name="Egyptian Arabic" class="interlanguage-link-target"><span>مصرى</span></a></li><li class="interlanguage-link interwiki-as mw-list-item"><a href="https://as.wikipedia.org/wiki/%E0%A6%B9%E0%A6%BF%E0%A6%9A%E0%A6%BE%E0%A6%AA%E0%A6%AC%E0%A6%BF%E0%A6%A6%E0%A7%8D%E0%A6%AF%E0%A6%BE" title="হিচাপবিদ্যা – Assamees" lang="as" hreflang="as" data-title="হিচাপবিদ্যা" data-language-autonym="অসমীয়া" data-language-local-name="Assamees" class="interlanguage-link-target"><span>অসমীয়া</span></a></li><li class="interlanguage-link interwiki-ast mw-list-item"><a href="https://ast.wikipedia.org/wiki/Contabilid%C3%A1" title="Contabilidá – Asturies" lang="ast" hreflang="ast" data-title="Contabilidá" data-language-autonym="Asturianu" data-language-local-name="Asturies" class="interlanguage-link-target"><span>Asturianu</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/M%C3%BChasibat_u%C3%A7otu" title="Mühasibat uçotu – Azerbeidjans" lang="az" hreflang="az" data-title="Mühasibat uçotu" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbeidjans" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-azb mw-list-item"><a href="https://azb.wikipedia.org/wiki/%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%D9%84%DB%8C%D9%82" title="حسابدارلیق – South Azerbaijani" lang="azb" hreflang="azb" data-title="حسابدارلیق" data-language-autonym="تۆرکجه" data-language-local-name="South Azerbaijani" class="interlanguage-link-target"><span>تۆرکجه</span></a></li><li class="interlanguage-link interwiki-bar mw-list-item"><a href="https://bar.wikipedia.org/wiki/Grundlogn_vom_Rechnungswesn" title="Grundlogn vom Rechnungswesn – Bavarian" lang="bar" hreflang="bar" data-title="Grundlogn vom Rechnungswesn" data-language-autonym="Boarisch" data-language-local-name="Bavarian" class="interlanguage-link-target"><span>Boarisch</span></a></li><li class="interlanguage-link interwiki-bat-smg mw-list-item"><a href="https://bat-smg.wikipedia.org/wiki/Apskaita" title="Apskaita – Samogitian" lang="sgs" hreflang="sgs" data-title="Apskaita" data-language-autonym="Žemaitėška" data-language-local-name="Samogitian" class="interlanguage-link-target"><span>Žemaitėška</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B0%D1%80%D1%81%D0%BA%D1%96_%D1%9E%D0%BB%D1%96%D0%BA" title="Бухгалтарскі ўлік – Belarussies" lang="be" hreflang="be" data-title="Бухгалтарскі ўлік" data-language-autonym="Беларуская" data-language-local-name="Belarussies" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%8C%D1%82%D0%B0%D1%80%D1%81%D0%BA%D1%96_%D1%9E%D0%BB%D1%96%D0%BA" title="Бухгальтарскі ўлік – Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Бухгальтарскі ўлік" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%A1%D1%87%D0%B5%D1%82%D0%BE%D0%B2%D0%BE%D0%B4%D1%81%D1%82%D0%B2%D0%BE" title="Счетоводство – Bulgaars" lang="bg" hreflang="bg" data-title="Счетоводство" data-language-autonym="Български" data-language-local-name="Bulgaars" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%B9%E0%A6%BF%E0%A6%B8%E0%A6%BE%E0%A6%AC%E0%A6%AC%E0%A6%BF%E0%A6%9C%E0%A7%8D%E0%A6%9E%E0%A6%BE%E0%A6%A8" title="হিসাববিজ্ঞান – Bengaals" lang="bn" hreflang="bn" data-title="হিসাববিজ্ঞান" data-language-autonym="বাংলা" data-language-local-name="Bengaals" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Ra%C4%8Dunovodstvo" title="Računovodstvo – Bosnies" lang="bs" hreflang="bs" data-title="Računovodstvo" data-language-autonym="Bosanski" data-language-local-name="Bosnies" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Comptabilitat" title="Comptabilitat – Katalaans" lang="ca" hreflang="ca" data-title="Comptabilitat" data-language-autonym="Català" data-language-local-name="Katalaans" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cbk-zam mw-list-item"><a href="https://cbk-zam.wikipedia.org/wiki/Contabilida" title="Contabilida – Chavacano" lang="cbk" hreflang="cbk" data-title="Contabilida" data-language-autonym="Chavacano de Zamboanga" data-language-local-name="Chavacano" class="interlanguage-link-target"><span>Chavacano de Zamboanga</span></a></li><li class="interlanguage-link interwiki-ckb mw-list-item"><a href="https://ckb.wikipedia.org/wiki/%DA%98%D9%85%DB%8E%D8%B1%DB%8C%D8%A7%D8%B1%DB%8C" title="ژمێریاری – Sorani" lang="ckb" hreflang="ckb" data-title="ژمێریاری" data-language-autonym="کوردی" data-language-local-name="Sorani" class="interlanguage-link-target"><span>کوردی</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/%C3%9A%C4%8Detnictv%C3%AD" title="Účetnictví – Tsjeggies" lang="cs" hreflang="cs" data-title="Účetnictví" data-language-autonym="Čeština" data-language-local-name="Tsjeggies" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Cyfrifeg" title="Cyfrifeg – Wallies" lang="cy" hreflang="cy" data-title="Cyfrifeg" data-language-autonym="Cymraeg" data-language-local-name="Wallies" class="interlanguage-link-target"><span>Cymraeg</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Regnskab" title="Regnskab – Deens" lang="da" hreflang="da" data-title="Regnskab" data-language-autonym="Dansk" data-language-local-name="Deens" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Buchhaltung" title="Buchhaltung – Duits" lang="de" hreflang="de" data-title="Buchhaltung" data-language-autonym="Deutsch" data-language-local-name="Duits" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-diq mw-list-item"><a href="https://diq.wikipedia.org/wiki/Mihasebe" title="Mihasebe – Dimli" lang="diq" hreflang="diq" data-title="Mihasebe" data-language-autonym="Zazaki" data-language-local-name="Dimli" class="interlanguage-link-target"><span>Zazaki</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%9B%CE%BF%CE%B3%CE%B9%CF%83%CF%84%CE%B9%CE%BA%CE%AE" title="Λογιστική – Grieks" lang="el" hreflang="el" data-title="Λογιστική" data-language-autonym="Ελληνικά" data-language-local-name="Grieks" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Accounting" title="Accounting – Engels" lang="en" hreflang="en" data-title="Accounting" data-language-autonym="English" data-language-local-name="Engels" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Kontado" title="Kontado – Esperanto" lang="eo" hreflang="eo" data-title="Kontado" data-language-autonym="Esperanto" data-language-local-name="Esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Contabilidad" title="Contabilidad – Spaans" lang="es" hreflang="es" data-title="Contabilidad" data-language-autonym="Español" data-language-local-name="Spaans" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Raamatupidamine" title="Raamatupidamine – Estnies" lang="et" hreflang="et" data-title="Raamatupidamine" data-language-autonym="Eesti" data-language-local-name="Estnies" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Kontabilitate" title="Kontabilitate – Baskies" lang="eu" hreflang="eu" data-title="Kontabilitate" data-language-autonym="Euskara" data-language-local-name="Baskies" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C" title="حسابداری – Persies" lang="fa" hreflang="fa" data-title="حسابداری" data-language-autonym="فارسی" data-language-local-name="Persies" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Kirjanpito" title="Kirjanpito – Fins" lang="fi" hreflang="fi" data-title="Kirjanpito" data-language-autonym="Suomi" data-language-local-name="Fins" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fj mw-list-item"><a href="https://fj.wikipedia.org/wiki/Vakaakaude" title="Vakaakaude – Fidjiaans" lang="fj" hreflang="fj" data-title="Vakaakaude" data-language-autonym="Na Vosa Vakaviti" data-language-local-name="Fidjiaans" class="interlanguage-link-target"><span>Na Vosa Vakaviti</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Comptabilit%C3%A9" title="Comptabilité – Frans" lang="fr" hreflang="fr" data-title="Comptabilité" data-language-autonym="Français" data-language-local-name="Frans" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ga mw-list-item"><a href="https://ga.wikipedia.org/wiki/Cuntasa%C3%ADocht" title="Cuntasaíocht – Iers" lang="ga" hreflang="ga" data-title="Cuntasaíocht" data-language-autonym="Gaeilge" data-language-local-name="Iers" class="interlanguage-link-target"><span>Gaeilge</span></a></li><li class="interlanguage-link interwiki-gan mw-list-item"><a href="https://gan.wikipedia.org/wiki/%E6%9C%83%E8%A8%88%E5%AD%B8" title="會計學 – Gan-Sjinees" lang="gan" hreflang="gan" data-title="會計學" data-language-autonym="贛語" data-language-local-name="Gan-Sjinees" class="interlanguage-link-target"><span>贛語</span></a></li><li class="interlanguage-link interwiki-gd mw-list-item"><a href="https://gd.wikipedia.org/wiki/Cunntasachd" title="Cunntasachd – Skotse Gallies" lang="gd" hreflang="gd" data-title="Cunntasachd" data-language-autonym="Gàidhlig" data-language-local-name="Skotse Gallies" class="interlanguage-link-target"><span>Gàidhlig</span></a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Contabilidade" title="Contabilidade – Galisies" lang="gl" hreflang="gl" data-title="Contabilidade" data-language-autonym="Galego" data-language-local-name="Galisies" class="interlanguage-link-target"><span>Galego</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%90%D7%95%D7%AA" title="חשבונאות – Hebreeus" lang="he" hreflang="he" data-title="חשבונאות" data-language-autonym="עברית" data-language-local-name="Hebreeus" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%95%E0%A4%B0%E0%A4%A3" title="लेखाकरण – Hindi" lang="hi" hreflang="hi" data-title="लेखाकरण" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Ra%C4%8Dunovodstvo" title="Računovodstvo – Kroaties" lang="hr" hreflang="hr" data-title="Računovodstvo" data-language-autonym="Hrvatski" data-language-local-name="Kroaties" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Sz%C3%A1mvitel" title="Számvitel – Hongaars" lang="hu" hreflang="hu" data-title="Számvitel" data-language-autonym="Magyar" data-language-local-name="Hongaars" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%80%D5%A1%D5%B7%D5%BE%D5%A1%D5%BA%D5%A1%D5%B0%D5%A1%D5%AF%D5%A1%D5%B6_%D5%B0%D5%A1%D5%B7%D5%BE%D5%A1%D5%BC%D5%B8%D6%82%D5%B4" title="Հաշվապահական հաշվառում – Armeens" lang="hy" hreflang="hy" data-title="Հաշվապահական հաշվառում" data-language-autonym="Հայերեն" data-language-local-name="Armeens" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Akuntansi" title="Akuntansi – Indonesies" lang="id" hreflang="id" data-title="Akuntansi" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesies" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-is mw-list-item"><a href="https://is.wikipedia.org/wiki/B%C3%B3khald" title="Bókhald – Yslands" lang="is" hreflang="is" data-title="Bókhald" data-language-autonym="Íslenska" data-language-local-name="Yslands" class="interlanguage-link-target"><span>Íslenska</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Contabilit%C3%A0" title="Contabilità – Italiaans" lang="it" hreflang="it" data-title="Contabilità" data-language-autonym="Italiano" data-language-local-name="Italiaans" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E4%BC%9A%E8%A8%88" title="会計 – Japannees" lang="ja" hreflang="ja" data-title="会計" data-language-autonym="日本語" data-language-local-name="Japannees" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-ka mw-list-item"><a href="https://ka.wikipedia.org/wiki/%E1%83%A1%E1%83%90%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%9D_%E1%83%90%E1%83%A6%E1%83%A0%E1%83%98%E1%83%AA%E1%83%AE%E1%83%95%E1%83%90" title="საბუღალტრო აღრიცხვა – Georgies" lang="ka" hreflang="ka" data-title="საბუღალტრო აღრიცხვა" data-language-autonym="ქართული" data-language-local-name="Georgies" class="interlanguage-link-target"><span>ქართული</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%B2%E0%B3%86%E0%B2%95%E0%B3%8D%E0%B2%95%E0%B2%AA%E0%B2%A4%E0%B3%8D%E0%B2%B0_%E0%B2%A8%E0%B2%BF%E0%B2%B0%E0%B3%8D%E0%B2%B5%E0%B2%B9%E0%B2%A3%E0%B3%86" title="ಲೆಕ್ಕಪತ್ರ ನಿರ್ವಹಣೆ – Kannada" lang="kn" hreflang="kn" data-title="ಲೆಕ್ಕಪತ್ರ ನಿರ್ವಹಣೆ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="Kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%ED%9A%8C%EA%B3%84" title="회계 – Koreaans" lang="ko" hreflang="ko" data-title="회계" data-language-autonym="한국어" data-language-local-name="Koreaans" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F" title="Бухгалтерия – Kirgisies" lang="ky" hreflang="ky" data-title="Бухгалтерия" data-language-autonym="Кыргызча" data-language-local-name="Kirgisies" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Comptabilit%C3%A9it" title="Comptabilitéit – Luxemburgs" lang="lb" hreflang="lb" data-title="Comptabilitéit" data-language-autonym="Lëtzebuergesch" data-language-local-name="Luxemburgs" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-lez mw-list-item"><a href="https://lez.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B4%D0%B8%D0%BD_%D0%B3%D1%8C%D0%B8%D1%81%D0%B0%D0%B1%D1%83%D0%BD" title="Бухгалтердин гьисабун – Lezghies" lang="lez" hreflang="lez" data-title="Бухгалтердин гьисабун" data-language-autonym="Лезги" data-language-local-name="Lezghies" class="interlanguage-link-target"><span>Лезги</span></a></li><li class="interlanguage-link interwiki-ln mw-list-item"><a href="https://ln.wikipedia.org/wiki/Bot%C3%A1ngi-mb%C9%94%CC%81ng%C9%94" title="Botángi-mbɔ́ngɔ – Lingaals" lang="ln" hreflang="ln" data-title="Botángi-mbɔ́ngɔ" data-language-autonym="Lingála" data-language-local-name="Lingaals" class="interlanguage-link-target"><span>Lingála</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Apskaita" title="Apskaita – Litaus" lang="lt" hreflang="lt" data-title="Apskaita" data-language-autonym="Lietuvių" data-language-local-name="Litaus" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Gr%C4%81matved%C4%ABba" title="Grāmatvedība – Letties" lang="lv" hreflang="lv" data-title="Grāmatvedība" data-language-autonym="Latviešu" data-language-local-name="Letties" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-min mw-list-item"><a href="https://min.wikipedia.org/wiki/Akuntansi" title="Akuntansi – Minangkabaus" lang="min" hreflang="min" data-title="Akuntansi" data-language-autonym="Minangkabau" data-language-local-name="Minangkabaus" class="interlanguage-link-target"><span>Minangkabau</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%A1%D0%BC%D0%B5%D1%82%D0%BA%D0%BE%D0%B2%D0%BE%D0%B4%D1%81%D1%82%D0%B2%D0%BE" title="Сметководство – Masedonies" lang="mk" hreflang="mk" data-title="Сметководство" data-language-autonym="Македонски" data-language-local-name="Masedonies" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%85%E0%B4%95%E0%B5%8D%E0%B4%95%E0%B5%97%E0%B4%A3%E0%B5%8D%E0%B4%9F%E0%B5%BB%E0%B4%B8%E0%B4%BF" title="അക്കൗണ്ടൻസി – Malabaars" lang="ml" hreflang="ml" data-title="അക്കൗണ്ടൻസി" data-language-autonym="മലയാളം" data-language-local-name="Malabaars" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%9D%D1%8F%D0%B3%D1%82%D0%BB%D0%B0%D0%BD_%D0%B1%D0%BE%D0%B4%D0%BE%D1%85_%D0%B1%D2%AF%D1%80%D1%82%D0%B3%D1%8D%D0%BB" title="Нягтлан бодох бүртгэл – Mongools" lang="mn" hreflang="mn" data-title="Нягтлан бодох бүртгэл" data-language-autonym="Монгол" data-language-local-name="Mongools" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Perakaunan" title="Perakaunan – Maleis" lang="ms" hreflang="ms" data-title="Perakaunan" data-language-autonym="Bahasa Melayu" data-language-local-name="Maleis" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-my mw-list-item"><a href="https://my.wikipedia.org/wiki/%E1%80%85%E1%80%AC%E1%80%9B%E1%80%84%E1%80%BA%E1%80%B8%E1%80%80%E1%80%AD%E1%80%AF%E1%80%84%E1%80%BA%E1%80%95%E1%80%8A%E1%80%AC" title="စာရင်းကိုင်ပညာ – Birmaans" lang="my" hreflang="my" data-title="စာရင်းကိုင်ပညာ" data-language-autonym="မြန်မာဘာသာ" data-language-local-name="Birmaans" class="interlanguage-link-target"><span>မြန်မာဘာသာ</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%B6%E0%A4%BE%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%8D%E0%A4%B0" title="लेखाशास्त्र – Nepalees" lang="ne" hreflang="ne" data-title="लेखाशास्त्र" data-language-autonym="नेपाली" data-language-local-name="Nepalees" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-nl badge-Q70894304 mw-list-item" title=""><a href="https://nl.wikipedia.org/wiki/Accounting" title="Accounting – Nederlands" lang="nl" hreflang="nl" data-title="Accounting" data-language-autonym="Nederlands" data-language-local-name="Nederlands" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Rekneskap" title="Rekneskap – Nuwe Noors" lang="nn" hreflang="nn" data-title="Rekneskap" data-language-autonym="Norsk nynorsk" data-language-local-name="Nuwe Noors" class="interlanguage-link-target"><span>Norsk nynorsk</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Regnskap" title="Regnskap – Boeknoors" lang="nb" hreflang="nb" data-title="Regnskap" data-language-autonym="Norsk bokmål" data-language-local-name="Boeknoors" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-oc mw-list-item"><a href="https://oc.wikipedia.org/wiki/Comptabilitat" title="Comptabilitat – Oksitaans" lang="oc" hreflang="oc" data-title="Comptabilitat" data-language-autonym="Occitan" data-language-local-name="Oksitaans" class="interlanguage-link-target"><span>Occitan</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Rachunkowo%C5%9B%C4%87" title="Rachunkowość – Pools" lang="pl" hreflang="pl" data-title="Rachunkowość" data-language-autonym="Polski" data-language-local-name="Pools" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-ps mw-list-item"><a href="https://ps.wikipedia.org/wiki/%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%87" title="محاسبه – Pasjtoe" lang="ps" hreflang="ps" data-title="محاسبه" data-language-autonym="پښتو" data-language-local-name="Pasjtoe" class="interlanguage-link-target"><span>پښتو</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Contabilidade" title="Contabilidade – Portugees" lang="pt" hreflang="pt" data-title="Contabilidade" data-language-autonym="Português" data-language-local-name="Portugees" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Contabilitate" title="Contabilitate – Roemeens" lang="ro" hreflang="ro" data-title="Contabilitate" data-language-autonym="Română" data-language-local-name="Roemeens" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D1%81%D0%BA%D0%B8%D0%B9_%D1%83%D1%87%D1%91%D1%82" title="Бухгалтерский учёт – Russies" lang="ru" hreflang="ru" data-title="Бухгалтерский учёт" data-language-autonym="Русский" data-language-local-name="Russies" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sco mw-list-item"><a href="https://sco.wikipedia.org/wiki/Accoontin" title="Accoontin – Skots" lang="sco" hreflang="sco" data-title="Accoontin" data-language-autonym="Scots" data-language-local-name="Skots" class="interlanguage-link-target"><span>Scots</span></a></li><li class="interlanguage-link interwiki-sd mw-list-item"><a href="https://sd.wikipedia.org/wiki/%D8%A7%DA%AA%D8%A7%D8%A6%D9%88%D9%86%D9%BD%D9%86%DA%AF" title="اڪائونٽنگ – Sindhi" lang="sd" hreflang="sd" data-title="اڪائونٽنگ" data-language-autonym="سنڌي" data-language-local-name="Sindhi" class="interlanguage-link-target"><span>سنڌي</span></a></li><li class="interlanguage-link interwiki-sh mw-list-item"><a href="https://sh.wikipedia.org/wiki/Ra%C4%8Dunovodstvo" title="Računovodstvo – Serwo-Kroaties" lang="sh" hreflang="sh" data-title="Računovodstvo" data-language-autonym="Srpskohrvatski / српскохрватски" data-language-local-name="Serwo-Kroaties" class="interlanguage-link-target"><span>Srpskohrvatski / српскохрватски</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Accounting" title="Accounting – Simple English" lang="en-simple" hreflang="en-simple" data-title="Accounting" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/%C3%9A%C4%8Dtovn%C3%ADctvo" title="Účtovníctvo – Slowaaks" lang="sk" hreflang="sk" data-title="Účtovníctvo" data-language-autonym="Slovenčina" data-language-local-name="Slowaaks" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sm mw-list-item"><a href="https://sm.wikipedia.org/wiki/Suegatusi_po%27o_suetusi" title="Suegatusi po'o suetusi – Samoaans" lang="sm" hreflang="sm" data-title="Suegatusi po'o suetusi" data-language-autonym="Gagana Samoa" data-language-local-name="Samoaans" class="interlanguage-link-target"><span>Gagana Samoa</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Kontabiliteti" title="Kontabiliteti – Albanees" lang="sq" hreflang="sq" data-title="Kontabiliteti" data-language-autonym="Shqip" data-language-local-name="Albanees" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%A0%D0%B0%D1%87%D1%83%D0%BD%D0%BE%D0%B2%D0%BE%D0%B4%D1%81%D1%82%D0%B2%D0%BE" title="Рачуноводство – Serwies" lang="sr" hreflang="sr" data-title="Рачуноводство" data-language-autonym="Српски / srpski" data-language-local-name="Serwies" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-su mw-list-item"><a href="https://su.wikipedia.org/wiki/Akuntansi" title="Akuntansi – Sundanees" lang="su" hreflang="su" data-title="Akuntansi" data-language-autonym="Sunda" data-language-local-name="Sundanees" class="interlanguage-link-target"><span>Sunda</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Redovisning" title="Redovisning – Sweeds" lang="sv" hreflang="sv" data-title="Redovisning" data-language-autonym="Svenska" data-language-local-name="Sweeds" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-sw mw-list-item"><a href="https://sw.wikipedia.org/wiki/Uhasibu" title="Uhasibu – Swahili" lang="sw" hreflang="sw" data-title="Uhasibu" data-language-autonym="Kiswahili" data-language-local-name="Swahili" class="interlanguage-link-target"><span>Kiswahili</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%95%E0%AE%A3%E0%AE%95%E0%AF%8D%E0%AE%95%E0%AE%BF%E0%AE%AF%E0%AE%B2%E0%AF%8D" title="கணக்கியல் – Tamil" lang="ta" hreflang="ta" data-title="கணக்கியல்" data-language-autonym="தமிழ்" data-language-local-name="Tamil" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B8%9A%E0%B8%B1%E0%B8%8D%E0%B8%8A%E0%B8%B5" title="การบัญชี – Thai" lang="th" hreflang="th" data-title="การบัญชี" data-language-autonym="ไทย" data-language-local-name="Thai" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tl mw-list-item"><a href="https://tl.wikipedia.org/wiki/Accounting" title="Accounting – Tagalog" lang="tl" hreflang="tl" data-title="Accounting" data-language-autonym="Tagalog" data-language-local-name="Tagalog" class="interlanguage-link-target"><span>Tagalog</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Muhasebe" title="Muhasebe – Turks" lang="tr" hreflang="tr" data-title="Muhasebe" data-language-autonym="Türkçe" data-language-local-name="Turks" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D1%81%D1%8C%D0%BA%D0%B8%D0%B9_%D0%BE%D0%B1%D0%BB%D1%96%D0%BA" title="Бухгалтерський облік – Oekraïens" lang="uk" hreflang="uk" data-title="Бухгалтерський облік" data-language-autonym="Українська" data-language-local-name="Oekraïens" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ur mw-list-item"><a href="https://ur.wikipedia.org/wiki/%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C" title="حسابداری – Oerdoe" lang="ur" hreflang="ur" data-title="حسابداری" data-language-autonym="اردو" data-language-local-name="Oerdoe" class="interlanguage-link-target"><span>اردو</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Buxgalteriya_hisobi" title="Buxgalteriya hisobi – Oesbekies" lang="uz" hreflang="uz" data-title="Buxgalteriya hisobi" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="Oesbekies" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/K%E1%BA%BF_to%C3%A1n" title="Kế toán – Viëtnamees" lang="vi" hreflang="vi" data-title="Kế toán" data-language-autonym="Tiếng Việt" data-language-local-name="Viëtnamees" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E4%BC%9A%E8%AE%A1%E5%AD%A6" title="会计学 – Wu-Sjinees" lang="wuu" hreflang="wuu" data-title="会计学" data-language-autonym="吴语" data-language-local-name="Wu-Sjinees" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-xh mw-list-item"><a href="https://xh.wikipedia.org/wiki/I-Accounting" title="I-Accounting – Xhosa" lang="xh" hreflang="xh" data-title="I-Accounting" data-language-autonym="IsiXhosa" data-language-local-name="Xhosa" class="interlanguage-link-target"><span>IsiXhosa</span></a></li><li class="interlanguage-link interwiki-yi mw-list-item"><a href="https://yi.wikipedia.org/wiki/%D7%91%D7%95%D7%9A_%D7%94%D7%90%D7%9C%D7%98%D7%A2%D7%A8%D7%99%D7%99" title="בוך האלטעריי – Jiddisj" lang="yi" hreflang="yi" data-title="בוך האלטעריי" data-language-autonym="ייִדיש" data-language-local-name="Jiddisj" class="interlanguage-link-target"><span>ייִדיש</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E4%BC%9A%E8%AE%A1%E5%AD%A6" title="会计学 – Chinees" lang="zh" hreflang="zh" data-title="会计学" data-language-autonym="中文" data-language-local-name="Chinees" class="interlanguage-link-target"><span>中文</span></a></li><li class="interlanguage-link interwiki-zh-classical mw-list-item"><a href="https://zh-classical.wikipedia.org/wiki/%E6%9C%83%E8%A8%88" title="會計 – Literary Chinese" lang="lzh" hreflang="lzh" data-title="會計" data-language-autonym="文言" data-language-local-name="Literary Chinese" class="interlanguage-link-target"><span>文言</span></a></li><li class="interlanguage-link interwiki-zh-min-nan mw-list-item"><a href="https://zh-min-nan.wikipedia.org/wiki/K%C3%B2e-k%C3%A8-ha%CC%8Dk" title="Kòe-kè-ha̍k – Min Nan-Sjinees" lang="nan" hreflang="nan" data-title="Kòe-kè-ha̍k" data-language-autonym="閩南語 / Bân-lâm-gú" data-language-local-name="Min Nan-Sjinees" class="interlanguage-link-target"><span>閩南語 / Bân-lâm-gú</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E6%9C%83%E8%A8%88%E5%AD%B8" title="會計學 – Kantonees" lang="yue" hreflang="yue" data-title="會計學" data-language-autonym="粵語" data-language-local-name="Kantonees" class="interlanguage-link-target"><span>粵語</span></a></li><li class="interlanguage-link interwiki-zu mw-list-item"><a href="https://zu.wikipedia.org/wiki/Ukudandanisa" title="Ukudandanisa – Zoeloe" lang="zu" hreflang="zu" data-title="Ukudandanisa" data-language-autonym="IsiZulu" data-language-local-name="Zoeloe" class="interlanguage-link-target"><span>IsiZulu</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q4116214#sitelinks-wikipedia" title="Wysig skakels tussen tale" class="wbc-editpage">Wysig skakels</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Naamruimtes"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Rekeningkunde" title="Bekyk die inhoudbladsy [c]" accesskey="c"><span>Bladsy</span></a></li><li id="ca-talk" class="vector-tab-noicon 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href="/w/index.php?title=Spesiaal:UrlShortener&url=https%3A%2F%2Faf.wikipedia.org%2Fwiki%2FRekeningkunde"><span>Kry verkorte URL</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Spesiaal:QrCode&url=https%3A%2F%2Faf.wikipedia.org%2Fwiki%2FRekeningkunde"><span>Laai QR-kode af</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Druk/uitvoer </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-create_a_book" class="mw-list-item"><a href="/w/index.php?title=Spesiaal:Boek&bookcmd=book_creator&referer=Rekeningkunde"><span>Skep boek</span></a></li><li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Spesiaal:DownloadAsPdf&page=Rekeningkunde&action=show-download-screen"><span>Laai af as PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Rekeningkunde&printable=yes" title="Drukbare weergawe van hierdie bladsy [p]" accesskey="p"><span>Drukbare weergawe</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> Ander projekte </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="wb-otherproject-link wb-otherproject-commons mw-list-item"><a href="https://commons.wikimedia.org/wiki/Category:Accounting" hreflang="en"><span>Wikimedia Commons</span></a></li><li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q4116214" title="Skakel na gekonnekteerde databank item [g]" accesskey="g"><span>Wikidata-item</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Voorkoms"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Voorkoms</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">skuif na kantbalk</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">versteek</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">in Wikipedia, die vrye ensiklopedie</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="af" dir="ltr"><p><b>Rekeningkunde</b> behels die stelselmatige en noukeurige boekstawing van finansiële inligting en transaksies waaruit samevattende <a href="/wiki/Finansi%C3%ABle_staat" title="Finansiële staat">finansiële state</a> opgestel word wat die winsgewendheid al dan nie van 'n onderneming ontleed, vertolk en aan die onderneming se bestuur en aandeelhouers of eienaars vir beoordeling voorgelê word. Dit fokus op die meting van prestasie en die verwerking en <a href="/wiki/Kommunikasie" title="Kommunikasie">kommunikering</a> van die finansiële inligting van ekonomiese sektore. Die dissipline van rekeningkunde verseker <a href="/wiki/Etiek" title="Etiek">etiese gedrag</a>, deursigtigheid en <a href="/wiki/Verantwoordelikheid" title="Verantwoordelikheid">verantwoordbaarheid</a>. Baie min rekenkundiges besef dat die wêreldwye tradisionele rekenkunde formaat werklike waarde vernietig as gevolg van die bestendige waarde aanneming. <a href="/wiki/Inflasierekeningkunde" title="Inflasierekeningkunde">Inflasierekeningkunde</a> stel dit reg. </p> <div class="mw-heading mw-heading2"><h2 id="Geskiedenis">Geskiedenis</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rekeningkunde&veaction=edit&section=1" title="Wysig afdeling: Geskiedenis" class="mw-editsection-visualeditor"><span>wysig</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Rekeningkunde&action=edit&section=1" title="Edit section's source code: Geskiedenis"><span>wysig bron</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Gedurende die <a href="/wiki/13de_eeu" title="13de eeu">13de eeu</a> het <a href="/wiki/Ekonomie" title="Ekonomie">ekonomiese</a>- en handelsaktiwiteite in <a href="/wiki/Europa" title="Europa">Europa</a> in omvang begin toeneem. Die tradisionele <a href="/wiki/Alleeneienaar" class="mw-redirect" title="Alleeneienaar">alleeneienaar</a> of alleenhandelaar is aangevul deur <a href="/wiki/Vennootskap" title="Vennootskap">vennootskappe</a> met meer as een eienaar, asook deur ander soorte <a href="/wiki/Sakeonderneming" class="mw-redirect" title="Sakeonderneming">sakeondernemings</a>. Die toenemende ekonomiese aktiwiteite het gelei tot sterker mededinging en kleiner winste. Die handelaars moes doeltreffender sake doen. Hulle moes 'n metode ontwikkel vir die opskryf van transaksies - die koop en verkoop van goedere en die ontvangs en betaling van <a href="/wiki/Geld" title="Geld">geld</a>. </p><p>Die mees gevorderde bankstelsels in <a href="/wiki/Europa" title="Europa">Europa</a> was daardie tyd in <a href="/wiki/Itali%C3%AB" title="Italië">Italië</a>. Die <a href="/wiki/Boekhoustelsel" title="Boekhoustelsel">boekhoustelsel</a> het verdere ontwikkeling in Italië ondergaan. </p><p>Die toenemende handelsaktiwiteite het gelei tot 'n behoefte aan 'n stelsel waarvolgens 'n groot aantal saketransaksies aangeteken kan word. Só 'n stelsel moes volledige <a href="/wiki/Finansies" title="Finansies">finansiële</a> <a href="/wiki/Inligting" title="Inligting">inligting</a> verskag wat vir die daaglikse bestuur van 'n <a href="/wiki/Onderneming" title="Onderneming">onderneming</a> nodig was. Handelaars moes redelik maklik en gou kon bepaal presies wat die finansiële toestand van hul onderneming op enige tydstip was. </p><p>Die stelsel wat in Italië ontstaan en toegepas is, is die <i><a href="/wiki/Dubbelinskrywingstelsel" title="Dubbelinskrywingstelsel">dubbelinskrywingstelsel</a></i> genoem. Dít was 'n boekhoustelsel wat ontwerp is om transaksies te boekstaaf. </p><p>Die oorspronklike dubbelinskrywingstelsel is met verloop van <a href="/wiki/Tyd" title="Tyd">tyd</a> ontwikkel en by nuwe behoeftes aangepas. Aan die begin is met die hand boekgehou. Dit is later deur boekhoumasjiene vervang. Vandag word die meeste boekhouing deur <a href="/wiki/Rekenaar" title="Rekenaar">rekenaars</a> gedoen. Die beginsels bly steeds dieselfde. Alle handelinge wat in 'n onderneming uitgevoer word, word in <a href="/wiki/Geld" title="Geld">geld</a> uitgedruk en word as <a href="/wiki/Geskiedenis" class="mw-redirect mw-disambig" title="Geskiedenis">geskiedenis</a> geboekstaaf. </p><p>In rekeningkunde word metodes om ordentlik en sistematies boek te hou van alle gebeurtenisse in 'n sakeonderneming, of handelinge deur 'n individu wat in geldbedrae uitgedruk is, bestudeer. Sulke gebeurtenisse of handelinge staan bekend as <i>transaksies</i>. Daar word ook maniere om die resultate van die transaksies te ontleed en te vertolk, bestudeer. </p> <div class="mw-heading mw-heading2"><h2 id="Sien_ook">Sien ook</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rekeningkunde&veaction=edit&section=2" title="Wysig afdeling: Sien ook" class="mw-editsection-visualeditor"><span>wysig</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Rekeningkunde&action=edit&section=2" title="Edit section's source code: Sien ook"><span>wysig bron</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Algemeen_Aanvaarde_Rekeningkundige_Praktyk" title="Algemeen Aanvaarde Rekeningkundige Praktyk">Algemeen Aanvaarde Rekeningkundige Praktyk</a></li> <li><a href="/wiki/Owerheidsrekeningkunde" title="Owerheidsrekeningkunde">Owerheidsrekeningkunde</a>, die toepassing van rekeningkunde in die openbare sektor.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Bronne">Bronne</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rekeningkunde&veaction=edit&section=3" title="Wysig afdeling: Bronne" class="mw-editsection-visualeditor"><span>wysig</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Rekeningkunde&action=edit&section=3" title="Edit section's source code: Bronne"><span>wysig bron</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><i>Rekeningkunde: 'n logiese benadering</i> deur Archer · Snyman · Ndwalane · Van der Merwe, Nasou, 2005</li></ul> <div class="notice metadata plainlinks" id="saadjie"><span typeof="mw:File"><a href="/wiki/Wikipedia:Saadjie" title="Wikipedia:Saadjie"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/6/6c/Wiki_letter_w.svg/45px-Wiki_letter_w.svg.png" decoding="async" width="45" height="45" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/6c/Wiki_letter_w.svg/68px-Wiki_letter_w.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/6c/Wiki_letter_w.svg/90px-Wiki_letter_w.svg.png 2x" data-file-width="44" data-file-height="44" /></a></span> <i>Hierdie artikel is ’n <a href="/wiki/Wikipedia:Saadjie" title="Wikipedia:Saadjie">saadjie</a>. 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