Fundamental accounting

Subtitle:
(5TH - 2005)
Author:
C. Koornhof; D.K. Flynn
Format:
Softcover

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Fundamental accounting

Short description

The title has been specifically designed to include all topics covered in first courses in accounting in higher education. In addition, it caters for the curriculum of professional bodies which examine students for entry into business and accounting careers.

Long description

The book has been specifically designed to include all topics covered in first courses in accounting in higher education. In addition, it caters for the curriculum of professional bodies which examine students for entry into business and accounting careers.

Product details

Editor:
David Flynn; Carolina Koornhof; Kobie Kleynhans; Lee-Ann Meyer; Louise Posthumus
Publisher:
Juta Legal and Academic Publishers
ISBN:
9780702166525
Publication date:
January 2005
Length:
245mm
Width:
168mm
Edition:
5th ed
Pages:
863
Illustrations:
tables
Readership:
Academic

Table of contents

  • Introduction
  • The exciting world of accounting
  • the environment of accounting
  • concepts of accounting
  • Basic recording techniques
  • Accounting as a system
  • fundamentals of the recording process
  • expanding the set of accounts
  • the general ledger and general journal
  • the framework for preparing and presentation of financial statements
  • Recording trading inventory
  • Perpetual inventory
  • periodic inventory
  • Processing large volumes of data
  • Personal accounts
  • cash transactions
  • credit transactions
  • payroll accounting
  • Accounting policies for financial reporting
  • Non
  • current tangible assets and depreciation
  • accounts receivable and accounts payable
  • year
  • end adjustments
  • financial statements
  • Company accounting
  • An introduction to companies
  • share capital
  • assets and liabilities
  • minimum disclosure requirements
  • cash flow statements
  • Other accounting entities
  • Sector accounting
  • non
  • profit organisations and incomplete records
  • partnerships
  • close corporations
  • manufacturing concerns
  • Financial analysis and strategy
  • the analysis and interpretation of financial statements
  • planning and budgeting

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