Original Research
“Debiteure” van die bedryfsekonomie*
Koers - Bulletin for Christian Scholarship/Bulletin vir Christelike Wetenskap | Vol 47, No 4 | a1040 |
DOI: https://doi.org/10.4102/koers.v47i4.1040
| © 1983 G. J. De Klerk
| This work is licensed under CC Attribution 4.0
Submitted: 01 February 1983 | Published: 01 February 1983
Submitted: 01 February 1983 | Published: 01 February 1983
About the author(s)
G. J. De Klerk, Dept. Bedryfsekonomie, PU vir CHO., South AfricaFull Text:
PDF (406KB)Abstract
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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