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