000			03482cam a2200433 i 4500
001			on1378596059
003			OCoLC
005			20241009100157.0
008			231108s2023 sa a f bm 000 0beng d
010			_a 2023487060
020			_a9781485132776 _q(paperback)
020			_a1485132770 _q(paperback)
035			_a(OCoLC)1378596059
040			_aY@Y _beng _erda _cDLC _dOCLCF _dOCLCL _dY@Y _dOCLCO _dY@Y
042			_alccopycat
043			_af-sa---
050	0	0	_aHF5636 _b.K79 2023
082	0	4	_a657.48 _223
100	1		_aKolitz, David L., _eauthor. _1https://id.oclc.org/worldcat/entity/E39PCjKcmT79mwhWBXWpCmHP73
245	1	2	_aA concepts-based introduction to financial accounting / _cDavid L. Kolitz ; contributing author, Maeve A. Kolitz.
250			_aSeventh Edition.
264		1	_aCape Town, South Africa : _bJuta and Company (Pty) Ltd., _c2023.
300			_axii, 641 pages : _billustrations ; _c23 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
504			_aIncludes bibliographical references.
505	0		_aA conceptual overview -- The accounting process -- The accounting process expanded -- Recognition and measurement of the elements of the financial statements -- Entity forms -- Sundry topics.
520			_aAccounting literature refers to the procedural and conceptual approaches in the teaching of an introductory accounting course. This book integrates these two approaches by teaching students to understand the why, before considering the how of accounting. The pedagogical philosophy used here is referred to as the ‘concepts model’, hence the title. This impacts on both the order of teaching the topics as well as how various topics are taught. The effect of the concepts-based approach is particularly evident in the chapters that relate to the accounting process which give students a complete, conceptual understanding of the underlying transactions before applying the accounting equation and then only processing the transactions through bookkeeping entries. By this means, students are able to acquire a conceptual understanding of each topic before considering the procedural aspects. The seventh edition of A Concepts-based Introduction to Financial Accounting is up-to-date with the requirements of the 2018 Conceptual Framework as well as the current requirements of International Financial Reporting Standards (IFRS). This book is accompanied by Questions, Exercises and Problems in Financial Accounting: A Concepts-based Introduction, by the same author. It incorporates all the successful pedagogical features of earlier editions such as learning path tools at the beginning of each chapter, the highlighting of key definitions in the text, the integration of pause-and-reflect scenarios throughout the text, and extracts from published financial statements within each chapter, which relate to the chapter content.
650		0	_aFinancial statements _zSouth Africa.
650		0	_aAccounting _zSouth Africa.
650		7	_aAccounting. _2fast
650		7	_aFinancial statements. _2fast
651		7	_aSouth Africa. _2fast
700	1		_aKolitz, Maeve A., _econtributor.
758			_ihas work: _aA concepts-based introduction to financial accounting (Text) _1https://id.oclc.org/worldcat/entity/E39PCGckftVmYTDjKgBRVBtvQC _4https://id.oclc.org/worldcat/ontology/hasWork
942			_2ddc _cBK _n0
948			_hNO HOLDINGS IN GHUCC - 10 OTHER HOLDINGS
999			_c7518 _d7518