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SUITABLE FOR
• undergraduate and postgraduate commerce or business students
• ITC and APC candidates
• practising accountants
• internal and independent auditors
• business managers, corporate finance practitioners, strategists and analysts.
FUNDAMENTAL ACCOUNTING
E MURIRO, R ARENDSE, A COETZEE, AND L SMIT
Fundamental Accounting presents the basic yet essential knowledge required for first-year financial accounting courses at universities and universities of technology. In this eighth edition, the excellent foundations of previous editions have been built on to include:
• Updated legislative compliance chapters aligned to the Companies Act 71 of 2008 and IFRS
• An updated chapter on the framework of accounting with exam-standard questions along with additional questions
• An updated chapter on non-current assets specifically relating to the change in the VAT treatment of transactions
• VAT updates.
It’s easy-to-understand presentation of complex accounting concepts and principles, its logical, conceptual approach, and numerous working examples make the content accessible and the study of accounting less intimidating. Excel with Fundamental Accounting ... your first step to success and a solid foundation for further studies in accounting.
MAIN UPDATES IN THE NEW EDITION
• A comprehensive update on VAT.
• Updated legislative compliance chapters.
• Additional questions have been added.
978 1 48512 953 0 978 1 48512 954 7 8e 2019
788 PAGES
ZAR R600.00 ZAR R589.00
NEW EDITION
CONTENTS
• The exciting world of accounting
• The environment of accounting
• Concepts of accounting
• Accounting as a system
• Fundamentals of the recording process
• Expanding the set of accounts
• The general ledger and general journal
• The framework for the preparation
and the presentation of financial
statements
• Inventory systems
• Value–added tax (VAT)
• Cash transactions
• Credit transactions
• Non-current assets
• Year-end adjustments
• Financial statements
• An introduction to companies
• Share capital
• Assets and liabilities
• Minimum disclosure requirements
• Statement of cash flows
• Non-business organisations and
incomplete records
• Partnerships
• Close corporations (CC)
• Analysis and interpretation of
financial statements
• Planning and budgeting
JUTA ACCOUNTING CATALOGUE | 2018/2019
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