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Financial accounting 100


 
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
Prerequisites Only candidates who achieved an acceptable result in the compulsory accounting proficiency test may register for this module.
Contact time 1 practical per week, 4 lectures per week
Language of tuition Separate classes for Afrikaans and English
Department Accounting
Period of presentation Year
The information published here is subject to change and may be amended after the publication of this information. The General Regulations (G Regulations) apply to all faculties of the University of Pretoria. It is expected of students to familiarise themselves well with these regulations as well as with the information contained in the General Rules section. Ignorance concerning these regulations and rules will not be accepted as an excuse for any transgression.

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