Developed especially for the TVET student at Introductory N4 level, Succeed in Introductory Accounting N4 provides students with the necessary theoretical knowledge to write their exams and to progress to the next level.

Developed especially for the TVET student at Introductory N4 level, Succeed in Introductory Accounting N4 provides students with the necessary theoretical knowledge to write their exams and to progress to the next level.

Features

  • Clear accounting tables with easy to follow instructions.
  • Accounting terms are clearly explained using examples.
  • Focus on plain language with difficult words defined where they are used and a glossary at the back on the textbook.
  • Learning outcomes are listed at the start of each chapter and reviewed again in summary form at the end of the chapter for students to use when studying.
  • Multiple exercises for students to practise the theory.
  • Assessment questions at the end of each chapter provides test and exam practice.

Part 1: Accounting theory, principles and concepts
1The profit motive
2Principles of increasing and decreasing wealth
3Capital increase by rendering a service and trading
Part 2: Forms of ownership
1Kinds of enterprise
Part 3: Documentation and authorisation of transactions
1Types of source documents
2The purpose and use of source documents in Accountancy
3Filing documents
4Authorising transactions
Part 4: Opening a trading concern
1Management decisions regarding the opening of a business
2Other preparations regarding opening a business
3Opening a current bank account
Part 5: Accounting principles and definitions
1Accounting concepts
2The Trading Activity Cycle
3The Accounting Equation
Part 6: Trading concerns: Double-entry principles
1The double-entry principle
2General Ledger entries
3Posting to the General Ledger
Part 7: The Cash Receipts Journal
1The connection between the CRJ and the bank account
2Using the CRJ as a subsidiary journal
3The analysis columns
4Entering the source documents
5Folio references in the General Ledger
6Totalling and cross casting the CRJ
7Posting to the General Ledger
Part 8: The Cash Payments Journal
1The connection between the CPJ and the bank account
2Using the CPJ as a subsidiary journal
3The analysis columns
4Entering source documents
5Folio references in the General Ledger
6Totalling and cross casting the CPJ
7Posting to the General Ledger
Part 9: The analysis cash book
1The connection between the ACB and the bank account
2The analyis columns
3Cash received and paid out
4Blancing the ACB
5Posting to the General Ledger
Part 10: The Petty Cash Journal
1The purpose of petty cash
2Transferring money from the bank account to the petty cash account
3Using petty cash vouchers
4Opening a Petty Cash Journal
5Cash payments from petty cash
6Posting the petty cash entries and totals to the General Ledger
7Balancing the Petty Cash account
Part 11: The wages and salaries journal
1Types of wage systems
1Overtime remuneration
1Deductions
1Drawing up a Wage Journal
1Drawing up a Salaries Journal
1Recording wage / salary transactions in the Cash Payments Journal
Part 12: Banck reconciliation
1The aim of bank reconciliation
2Bank Statement: purpose and uses
3Reasons for the difference in balances
4Steps to reconcile the Bank Statement and the Cash Journals / Cash Book
5 Reconciliation of the Bank Statement from the previous month
6Payment of stopped cheques
7Post-dated cheques
Part 13: End of accouning period procedures
1The Trial Balance
2Calculating profit
3The Balance Sheet
Business Studies and Accounting students at TVET colleges.
  • Introductory Accounting N4 Student book



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