Financial Accounting Second Semester: A3

(First Year: A3)

Author: Paul Roux

Price: R 250.00

Overview:

PPE:

  • Asset prices
  • Depreciation
  • Derecognition of PPE

Adjustments:

  • Basic adjustments
  • Consumable inventory
  • Debtors

Companies:

  • Basics
  • Share types
  • Share issues
  • Retained earnings
  • Dividends
  • Company tax

Closed corporations:

  • Basics
  • Statement of net investment of members

Correction of errors:

  • Trail balance
  • Control accounts
  • Creditor monthly statement
  • Bank reconciliation

Partnerships

  • Capital accounts
  • Current accounts
  • Distribution account

Cash flow statement

  • Note
  • Operating activities
  • Investment activities
  • Financing activities

VAT

  • Process
  • Calculation