Product Description
Fundamentals of Financial Accounting (6th edition)
Authors: A Mohammadali Haji, T Mohohlo, B Sibiya, K Sihiya
Format: Physical Hardcopy
This is an introductory text for first year students aiming to become Chartered Accountants.
This work deals with the concepts in the Conceptual Framework for Financial Reporting (“Conceptual Framework€?) as well as key principles from selected IFRSs, to the degree that it is possible in an introductory work on Financial Accounting. The purpose of this work is to fundamentally prepare students for further studies in Financial Accounting.
Contents:
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Chapter 1 - Financial Accounting: an introduction
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Chapter 2 - Conceptual framework for financial accounting
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Chapter 3 - Financial statements framework for a company
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Chapter 4 - Double entry rules and the application thereof
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Chapter 5 - Recognition of transactions and events in the accounting records and the presentation of account balances in the financial statements
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Chapter 6 - Review and adjustments
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Chapter 7 - The closing off process
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Chapter 8 - Value added tax
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Chapter 9 - Property, plant and equipment
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Chapter 10 - Non-current assets: Intangible assets – trademarks, computer software purchased and cryptocurrencies
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Chapter 11 - Trade payables and trade receivables
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Chapter 12 - Cash and cash equivalents
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Chapter 13 - Revenue from contracts with customers
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Chapter 14 - Inventories
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Chapter 15 - Share-related transactions and other concepts
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Chapter 16 - Loans and leases
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Chapter 17 - Non-current assets: Investment property
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Chapter 18 - Provisions, contingent liabilities and contingent assets
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Chapter 19 - Events after the reporting period
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Chapter 20 - Non-current assets: Investment in subsidiary and other financial investments
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Chapter 21 - Statement of cash flows
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