| 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 |
| Programmes |
BCom
BCom Agribusiness Management BCom Business Management BCom Econometrics BCom Economics BCom Entrepreneurship BCom Financial Sciences BCom Human Resource Management BCom Informatics Information Systems BCom Investment Management BCom Law BCom Marketing Management BCom Statistics BCom Supply Chain Management BEd Senior Phase and Further Education and Training Teaching LLB BConSci Clothing Retail Management BConSci Food Retail Management BConSci Hospitality Management BSc Extended programme - Biological and Agricultural 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 | Separate classes for Afrikaans and English |
| Department | Accounting |
| Period of presentation | Semester 1 |
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