| Module code | FRK 100 |
| Qualification | Undergraduate |
| Faculty | Faculty of Economic and Management Sciences |
| Module content | *Only available for BCom (Accounting Sciences) students (This is a core module for BCom (Accounting Sciences) that forms part of the CA Programme. Modules are compiled and presented taking cognisance of the requirements of the SAICA syllabus.) An introduction to the conceptual framework (theory of accounting); the accounting equation; value added tax; discounts, control accounts; revenue; inventory; property, plant and equipment; cash and cash equivalents; investments; borrowings; the processing of data from subsidiary journals to trial balance; annual financial statements of sole proprietors; departmental accounts; tracing and correction of errors; incomplete records; branch accounting; entities without profit motive; permanent partnerships; changes in partnerships; partnership accounts; close corporations; companies; manufacturing entities; interest calculations; insurance claims; analysis and interpretation of financial statements using a cash flow statement. A technical ability to apply the aforementioned knowledge to complex problems is essential. |
| Module credits | 24.00 |
| Programmes |
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| Prerequisites | Acceptable performance in the compulsory accounting proficiency test; Reg 1.2(d) |
| Contact time | 1 practical per week, 4 lectures per week |
| Language of tuition | Both Afr and Eng |
| Academic organisation | Accounting |
| Period of presentation | Year |
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