Higher Certificate In Accounting

by Tshwane University of Technology TUT Claim Listing

The basic introductory elements of Accounting. Know the objectives and function of accounting as a field of study. Understand the elementary accounting and business processes.

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Course Details

The basic introductory elements of Accounting. Know the objectives and function of accounting as a field of study. Understand the elementary accounting and business processes.

Explain the basic fundamental elements of accounting concept. The module covers the following: introduction to the functions of accounting; financial calculator; Accounting equation; General ledger; Value added tax and percentage mark up on goods; Cash journals; Credit journals; General journals. 

The module provides students with the basic principles of accounting with a view to preparing the basic financial statement of a sole trader.

The module covers the following: trial Balance, bank reconciliation, debtors and creditors reconciliation, property, plant, equipment, and depreciation (Non-Current Assets), Inventory on hand valuation and Year-end adjustments and financial statements

  • Pretoria West Branch

    Staatsartillerie Rd, Pretoria West, Pretoria
  • Polokwane Ext 67 Branch

    109 Market St, Polokwane Ext 67, Polokwane

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