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Full Description
Applied Accounting is tailored to meet the needs of students taking a first year course in Financial accounting as part of a Diploma in Accounting or a National Diploma (Accounting) both in terms of the curriculum covered and it terms of the approach toward teaching and learning. The book is suitable even for students who may not have taken Accounting at Grade 12 level as it bridges the gap between school and the first level of tertiary study. The book does this by referencing prior knowledge covered at school level and by scaffolding the level of conceptual engagement. Furthermore, students are exposed to every day financial objects or transactions such what a cheque is, or how internet banking works and understanding is supported through the use of photographs, source documents and links to video clips and audio clips as well as instructions on practical activities. Language is pitched at a level accessible to first-year students, starting simply and progressively introducing students to the appropriate-level of Accounting discourse. Explanations are given in a step-by-step manner and explain to students why they are doing what they are doing. The text immediately highlights the key take-home points for the student. The text is extremely practical with plenty of exercises for students to practise, either alone in in pair work and group work encouraging interactive learning. In-text diagrams and tables further clarify concepts while online assessments provide further reinforcement of concepts. Applied Accounting also aims to inculcate a sense work readiness and work ethics by teaching basic Life skills and how to self-manage.
Contents
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
