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Education: FET

Education  -  FET
R 435
Accounting is a system of gathering, analysing, recording, reporting, and interpreting financial information to make informed business decisions. The accounting discipline is continually changing in response to the external environment and is both stimulating and farreaching. Basic accounting for non-accountants is an introductory text covering financial accounting, cost and management accounting, and financial management.
Basic accounting for non-accountants teaches students financial literacy, a skill that will benefit them in both their personal and professional lives. It includes comprehensive illustrative examples that are easy to understand, with self-test questions and solutions to ensure that concepts are internalised before attempting the end-of-chapter exercises. Contents have been updated in accordance with the relevant accounting standards and accounting environment, and additional end-of-chapter exercises have been provided to ensure that students have sufficient practice to reinforce accounting concepts.
Contents include the following:
· Drawing up basic financial statements
· Interpreting financial statements using ratio analysis
· Value-added tax (VAT)
· Calculating the cost of products
· Preparing budgets
· Short-term decision making
· Variance analysis
· Time value of money
· Capital budgeting
Basic accounting for non-accountants is aimed at students with little or no prior accounting background. It can be used as a theoretical basis for the advancement of their lifelong learning.

Melanie Cloete and Ferina Marimuthu are knowledgeable in both the education and the accounting fields, and have been working as academics at the Durban University of Technology (KwaZulu-Natal) for almost three decades.
Publication date: 2021-10-01

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