| Module code | FRK 111 |
| Qualification | Undergraduate |
| Faculty | Faculty of Economic and Management Sciences |
| Module content | The nature and function of accounting; the development of accounting; financial position; financial result; the recording process; processing of accounting data; treatment of VAT; elementary income statement and balance sheet; flow of documents; accounting systems; introduction to internal control and internal control measures; bank reconciliations; control accounts; adjustments; financial statements of a sole proprietorship; the accounting framework. |
| Module credits | 10.00 |
| NQF Level | 05 |
| Programmes |
BCom (Agribusiness Management)
BCom (Informatics) Information Systems BCom (Law) BCom (Statistics and Data Science) BCom BCom (Business Management) BCom (Econometrics) BCom (Economics) BCom (Financial Sciences) BCom (Human Resource Management) BCom (Investment Management) BCom (Marketing Management) BCom (Supply Chain Management) BEd (Senior Phase and Further Education and Training Teaching) BIT (Information Systems) LLB BConSci (Clothing Retail Management) BConSci (Food Retail Management) BConSci (Hospitality Management) BSc (Applied Mathematics) BSc (Mathematics) BSc extended programme - Biological and Agricultural Sciences BSc extended programme - Mathematical Sciences BScAgric (Agricultural Economics and Agribusiness Management) |
| Service modules | Faculty of Engineering, Built Environment and Information Technology Faculty of Education Faculty of Law Faculty of Natural and Agricultural Sciences |
| Prerequisites | No prerequisites. |
| Contact time | 4 lectures per week |
| Language of tuition | Module is presented in English |
| Department | Accounting |
| Period of presentation | Semester 1 |
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