Study at Unisa - Module information
Introductory Financial Accounting
Module code: FAC1501
NQF level: 5
Credits: 12
Semester module
Offered as a part of: Higher certificate, Diploma, Baccalaureus technologiae degree, Bachelor degree
Module presented in: English, Afrikaans

Purpose:
To introduce students to the fundamental concepts and principles of financial accounting; the purpose and use of business documents; the recording of cash and credit transactions; bank reconciliation; inventory; trial balance; final accounts; adjustments and the preparation of elementary financial statements of a sole trader.

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