The world of accounting -- The conceptual framework -- The accounting cycle: transactions, source documents and journals -- The accounting cycle: ledgers and trial balance -- The accounting cycle: adjustments -- Completion of the accounting cycle: closing process and financial statements -- Accounting systems -- Cash and cash equivalents -- Trade and other receivables -- Inventories -- Non-current assets: tangible assets -- Non-current assets: intagible assets -- Non-current liabilities -- Current liabilities -- Presentation of financial statements -- Partnerships -- Segmental accounting -- Close corporations -- Companies -- Non-profit entities -- Statement of cash flows -- Analysis and interpretation of financial statements.