• Semester 1 (Day)
• Semester 1 (External)
• Semester 2 (Day)
• Semester 2 (External)
• Semester 3 (External)

Synopsis

The   unit  introduces  students  to  the  conceptual  and  regulatory
framework  of accounting. This includes the environment of accounting,
the accounting elements, the accounting equation, transaction analysis
and  recording,  trial  balance and reports.  Particular  emphasis  is
placed  on  the recording, measurement and control of the major  asset
groups   (cash,  inventories,  accounts  receivable  and   non-current
assets).  The  unit  forms  the basis from  which  further  accounting
studies  may  be  pursued.  It  also  provides  an  understanding   of
accounting principles for those who wish to study in other areas.