Juta's Concise Dictionary of Accounting Terms with their Afrikaans Equivalents

Abstract

Opsomming: Die derde uitgawe van die woordeboek is in 1996 saamgestel in 'n tyd toe diestandaardiseringsproses van terme in die middel van 'n internasionaliseringsproses was. Diemeeste van die Standpunte oor Algemeen Aanvaarde Rekeningkundige Praktyk wat as riglyn virdie rekeningkunde dien, is hersien en in ooreenstemming met die Internasionale RekeningkundigeStandaardekomitee se voorskrifte gebring. Aangesien rekeningkundige terminologie bepaal worddeur hierdie Standpunte oor Algemeen Aanvaarde Rekeningkundige Praktyk, is 'n groot aantaivan die terme in die woordeboek verouderd. Omda! enige skrywer van 'n rekenkundige handboekweerloos is teen sulke veranderinge, het die resensent probeer om terme te identifiseer watsedertdien verander het of nie voorheen in die rekeningkunde gebruik is nie. Die woordeboek is 'nnuttige werkboek vir enigeen wat &emteresseerd is in die terminologie wat in die rekeningkundegebruik word, maar sal veral bruikbaar wees vir studente wat op hoogte moet kom van die vaktaalvan die rekeningkunde.Sleutelwoorde: UNIEKE POSISIE, VERKLARINGS VAN ALGEMEEN AANVAARDEREKENKUNDIGE PRAKTYK (GAAP), GEKODIFISEERDE GAAP, INTERNASIONALISERINGSPROSES,VEROUDERDE TERME, ONVOLOOENDE OMSKRYWINGS, AANGEPASTE OMSKRYWINGS, NUWE TERMINOLOGIEAbstract: Juta's Concise Dictionary of Accounting Terms. with their Afrikaans Equivalents. The third edition of the dictionary was composed in 1996 at which time the standardization process of terms was in the middle of an intemationalisation process. Most of the South African Statements of Generally Accepted Accounting Practice which serves as guideline for accounting were revised and brought into compliance with the International Accounting Standards Committee's regulations. As accounting terminology is determined by these Statements of Gellerally Accepted Accounting Practice, a large part of the terms in the dictionary is outdated. Because any author of an accounting text book is defenceless against such changes, the reviewer attempted to identify terms that have since been changed or not been used in accounting preViously. The dictionary is a helpful tool for anybody interested in the terminology used in accounting, but will be especially useful for students who need to acquaint themselves with the technical language of accounting, Keywords: UNIQUE POSITION, STATEMENTS OF GENERALLY ACCEPTED ACCOUNTING PRACTICE (GAAP), CODIFIED GAAP, INTERNATIONALISATION PROCESS, ANTIQUATED TERMS, INSUFFICIENT DESCRIPTIONS, MODIFIED DESCRIPTIONS, NEW TERMINOLOGY