Study at Unisa - Module information
Financial Accounting Principles, Concepts and Procedures
Module code: FAC1502
NQF level: 5
Credits: 12
Semester module
Offered as a part of: Higher certificate, Diploma, Bachelor degree
Module presented in: English, Afrikaans

Purpose:
To introduce students to the fundamental concepts and principles of financial accounting; the collecting and processing of financial accounting data of an entity, the accounting treatment and disclosure of non-current assets and current assets, non-current liabilities and current liabilities, the preparation of elementary financial statements of sole enterprises and, non-profit organisations and the recording of transactions from incomplete records.

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