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Basic Financial Accounting 4th Edition by Willem Bosua, ISBN-13: 978-1485102786



  • Author(s): Willem Bosua, Madri Schutte
  • Format: PDF
  • Size: 3 MB
  • 113 pages
  • ISBN-13: 978-1485104759
  • Publisher: Juta Press (2015)
  • Language: : English



A serious need exists among students and others who have not previously come into contact with the basic principles of financial accounting. Basic Financial Accounting answers this need. The authors make no assumptions about the reader’s prior knowledge of financial accounting. Practical exercises at the end of each chapter allow the reader to test his or her own progress.

Basic Financial Accounting is an ideal introductory or bridging text for students new to the subject, their lecturers, and for the general acquisition of the basic concepts of financial accounting. This book will also be very helpful as a revision tool for basic financial accounting concepts and principles. The fourth edition has been thoroughly revised to take into account the latest IFRS terminology. Additional activities have been added to each chapter, and an entirely new chapter has been added on value-added tax.


Module 1: Accounting equation
Module 2: Ledger accounts
Module 3: Subsidiary journals
Module 4: Bank reconciliation statement
Module 5: Year-end adjustments
Module 6: Closing entries
Module 7: Financial statements
Module 8: Value-added tax

Benefit to:

  • Students with no prior knowledge in the basic principles of financial accounting
  • Any person who wants to learn and understand the basic principles of financial accounting
  • Anyone interested in revising, refreshing their accounting knowledge
  • Bridging course purposes

Key Benefits:

  • Updated IFRS terminology.
  • New chapter on VAT.
  • Expanded exercises.


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