Introductory Accounting N4 Student Book
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Product details:
- Publisher OUP Southern Africa
- Date of Publication 26 April 2018
- ISBN 9780190443450
- Binding Paperback
- No. of pages256 pages
- Size 241x169x12 mm
- Weight 396 g
- Language English 0
Categories
Short description:
Developed especially for the TVET student at Introductory N4 level, Succeed in Introductory Accounting N4 provides students with the necessary theoretical knowledge to write their exams and to progress to the next level.
MoreLong description:
Developed especially for the TVET student at Introductory N4 level, Succeed in Introductory Accounting N4 provides students with the necessary theoretical knowledge to write their exams and to progress to the next level.
MoreTable of Contents:
Part 1 - Accounting theory, principles and concepts
Chapter 1 - The profit motive
Chapter 2 - Principles of increasing and decreasing wealth
Chapter 3 - Capital increase by rendering a service and trading
Part 2 - Forms of ownership
Chapter 1 - Kinds of enterprise
Part 3 - Documentation and authorisation of transactions
Chapter 1 - Types of source documents
Chapter 2 - The purpose and use of source documents in Accountancy
Chapter 3 - Filing documents
Chapter 4 - Authorising transactions
Part 4 - Opening a trading concern
Chapter 1 - Management decisions regarding the opening of a business
Chapter 2 - Other preparations regarding opening a business
Chapter 3 - Opening a current bank account
Part 5 - Accounting principles and definitions
Chapter 1 - Accounting concepts
Chapter 2 - The Trading Activity Cycle
Chapter 3 - The Accounting Equation
Part 6 - Traqding concerns: Double-entry principles
Chapter 1 - The double-entry principle
Chapter 2 - General Ledger entries
Chapter 3 - Posting to the General Ledger
Part 7 - The Cash Receipts Journal
Chapter 1 - The connection between the CRJ and the bank account
Chapter 2 - Uding the CRJ as a subsidiary journal
Chapter 3 - The analysis columns
Chapter 4 - Entering the source documents
Chapter 5 - Folio references in the General Ledger
Chapter 6 - Totalling and cross casting the CRJ
Chapter 7 - Posting to the General Ledger
Part 8 - The Cash Payments Journal
Chapter 1 - The connection between the CPJ and the bank account
Chapter 2 - Using the CPJ as a subsidiary journal
Chapter 3 - The analysis columns
Chapter 4 - Entering source documents
Chapter 5 - Folio references in the General Ledger
Chapter 6 - Totalling and cross casting the CPJ
Chapter 7 - Posting to the General Ledger
Part 9 - The analysis cash book
Chapter 1 - The connection between the ACB and the bank account
Chapter 2 - The analyis columns
Chapter 3 - Cash received and paid out
Chapter 4 - Blancinbg the ACB
Chapter 5 - Posting to the General Ledger
Part 10 - The Petty Cash Journal
Chapter 1 - The purpose of petty cash
Chapter 2 - Transferring money from the bank account to the petty cash account
Chapter 3 - Using petty cash vouchers
Chapter 4 - Opening a Petty Cash Journal
Chapter 5 - Cash payments from petty cash
Chapter 6 - Posting the petty cash entries and totals to the General Ledger
Chapter 7 - Balancing the Petty Cash account
Part 11 - The wages and salaries journal
Chapter 1 - Types of wage systems
Chapter 2 - Overtime remuneration
Chapter 3 - Deductions
Chapter 4 - Drawing up a Wage Journal
Chapter 5 - Drawing up a Salaries Journal
Chapter 6 - Recording wage / salary transactions in the Cash Payments Journal
Part 12 - Banck reconciliation
Chapter 1 - The aim of bank reconciliation
Chapter 2 - Bank Statement: purpose and uses
Chapter 3 - Reasons for the difference in balances
Chapter 4 - Steps to reconcile the Bank Statement and the Cash Journals / Cash Book
Chapter 5 - Reconciliation of the Bank Statement from the previous month
Chapter 6 - Payment of stopped cheques
Chapter 7 - Post-dated cheques
Part 13 - End of accouning period procedures
Chapter 1 - The Trial Balance
Chapter 2 - Calculating profit
Chapter 3 - The Balance Sheet
