Table of Contents

Accounting equation; Ledger accounts; Subsidiary journals; Bank reconciliation statement; Year-end adjustments; Closing entries; Financial statements; Value-added tax.

About the Author

Willem Bosua is a principal lecturer at the Tshwane University of Technology (TUT). He lecturers Financial Accounting at various levels. He was the head of the Accounting department for a number of years at TUT. He has a Masters in Accounting and he is a member of SAIPA (South African Institute of Professional Accountants). He has published other financial accounting textbooks as well - with the students' experience always at the centre of his efforts. Madri Schutte is a lecturer at the Tshwane University of Technology (TUT). Previously, she was a senior lecturer in the cost accounting department. She holds a PhD in Business Management (Cost Accounting) from Vista University, and has collectively made a solid contribution to academia with extensive lecturing experience in MBA cost accounting modules, as well as other financial accounting and cost accounting service modules. Added to this, she has over 20 years' experience in private practice and she is a member of SAIPA (South African Institute of Professional Accountants). Her passion for teaching and learning is evident in her involvement in authoring other financial accounting and cost accounting textbooks.