Introduction to accounting -- Nature and function of accounting -- Accounting equation -- Value-added tax -- Source documents -- Subsidiary journals and general ledger -- Adjustments and closing entries -- Financial statements -- Elements of financial statements -- Cash and cash equivalents -- Inventory -- Debtors and creditors -- Non-current assets -- Non-current liabilities -- Statement of cash flow -- Sundry topics -- Incomplete records -- Insurance -- Conceptual Framework -- IAS 1 : presentation of financial statements -- Types of entities -- Partnerships -- Close corporations -- Companies -- Non-profit organisations