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Provides a foundation for students intending to study units in the accounting major of the BCom. The unit is also useful for students in other disciplines who wish to gain an understanding of the accounting and financial reporting process. The institutional framework and the fundamental principles underpinning accrual accounting and financial reporting are examined. The elements of the accounting cycle, and techniques of measurement, recording and reporting, are developed from a preparer’s perspective, as are aspects of systems design and internal control.
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