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Accounting

Financial accounting - Close corporations - Accounting concepts unique to close corporations

Financial accounting - Companies - Accounting concepts unique to companies; Accounting cycle for companies; Accounting equation; Analysis and interpretation; Analysis of companies' published financial statements; Final accounts and financial statements; GAAP principles

Financial accounting - Reconciliations - Bank reconciliations; Debtors' and creditors' reconciliations; Value added tax

Managerial accounting - Budgeting - Cash budget; Projected income statement; Cost accounting - Accounting concepts unique to the manufacturing business

Managing resources - Ethics; Fixed assets - Interpretation and reporting on the movements of fixed assets; Internal control - Application of internal control and audit processes; Inventory systems - Validation, valuation and calculation of inventories

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