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| Diploma,Higher Certificate,Under Graduate Degree |
Semester module |
NQF level: 5 |
Credits: 12 |
| Module presented in English |
Module presented online |
| Purpose: To equip students with the fundamental concepts, standards and principles of financial accounting and to provide an informed understanding of the collection, processing and recording of relevant financial accounting data of an entity. To enable students to prepare the Statement of profit or loss and other comprehensive income, the Statement of changes in equity and the Statement of financial position. To obtain an understanding of the accounting treatment and disclosure of non-current assets, current assets; non-current liabilities and current liabilities; including the preparation of the financial statements of sole enterprises, non-profit organisations and the recording of transactions from incomplete records.
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