Applied Accounting is tailored to meet the needs of students taking a first-year course in Financial Accounting as part of a Higher Certificate in Accounting or a Diploma in Accounting (or equivalent) in terms of both the curriculum covered and the approach toward teaching and learning.
Inhaltsverzeichnis
- Chapter 1 - Ethics
- Chapter 2 - Introduction to accounting
- Chapter 3 - The accounting equation
- Chapter 4 - Value-added taxation and profit calculations
- Chapter 5 - Source documents and subsidiary journals
- Chapter 6 - General ledger, trial balance and basic financial statements for a sole proprietor
- Chapter 7 - Accounts receivable and accounts payable
- Chapter 8 - Bank reconciliation and the bank reconciliation statement
- Chapter 9 - Inventory
- Chapter 10 - Property, plant and equipment (PPE)
- Chapter 11 - Adjustments, closing entries and financial statements
- Chapter 12 - Ratio analysis
- Chapter 13 - Partnerships, close corporations and non-profit organisations
- Chapter 14 - Introduction to statement of cash flows
- Chapter 15 - The Conceptual Framework
- Chapter 16 - Incomplete records