Scribd
Upload
37 views1 page

Accounting Course Overview and Framework

The document outlines various accounting courses and their associated materials, including conceptual frameworks and financial reporting standards. It emphasizes the objective of general purpose financial reporting, which is to provide useful financial information to investors, lenders, and creditors. The content is structured across multiple chapters covering key accounting principles and frameworks.

Uploaded by

Phumelela Kwakhanya
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
37 views1 page

Accounting Course Overview and Framework

The document outlines various accounting courses and their associated materials, including conceptual frameworks and financial reporting standards. It emphasizes the objective of general purpose financial reporting, which is to provide useful financial information to investors, lenders, and creditors. The content is structured across multiple chapters covering key accounting principles and frameworks.

Uploaded by

Phumelela Kwakhanya
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

ACC112L_2024

×
ACCOUNTING 1 (2A) Courses
ACCOUNTING
Conceptual (F)2A
[Link]
Open | Multiple Instructors
Inventories
More info
Conceptual
IAS2
[Link]

ACC123L_2024
Foundation on which all IFRSs are
built.
5
AEF Department
ACCOUNTING 1 (2B) (F) - learning guide
Open | ACCOUNTING [Link]
Multiple Instructors
What is it not?
More info
Standard, nor
An interpretation
Presentation of Financial
ACC121E_2023
Statements
ACCOUNTING
Chapter 3 1B
Open | Multiple Instructors

More info
Conceptual framework consists of:
Conceptual Framework for
StatusFinancial
and Purpose ofreporting
the Conceptual Framework

ACC211E_2025
Chapter 1 – Objective of general purpose financial reporting
Chapter 2
Chapter 2 – Qualitative characteristics of useful financial
ACCOUNTING 2A
information
Chapter 3 – Financial statements and the reporting entity
Open | Multiple Instructors
Chapter
Questions on Chapter 2 of
4 – Elements of financial statements
More info 5 – Recognition and derecognition
Chapter
Chapter 6 –GAAP Graded Questions
Measurement
Chapter 7 –[Link]
Presentation and disclosure
Chapter 8 – Capital and capital maintenance

02 The Conceptual Framework


ACC221E_2025
[Link]
ACCOUNTING 2B
Open | Multiple Instructors

More info
Conceptual [Link]
Objective of general purpose financial reporting

• The objective of general purpose financial reporting is to provide


financial information about the reporting entity that is useful to existing
ABL111E_2024
and potential investors, lenders and other creditors in making
IFRS 18 Presentation and
decisions relating to providing resources to the entity.
• Business
Primary usersLaw
Investors Disclosure in Financial
Lenders| Multiple Instructors
Open
Statements
Creditors
More info

You might also like