Module 1 Value Added Tax (VAT)
Unit 1.1: Value Added Tax (VAT
Module 2: Partnerships
Unit 2.1: Legal aspects
Unit 2.2: Dissolution of partnership
Unit 2.3: Ownership accounts of the partnership
Unit 2.4: Loan by partners
Unit 2.5: Appropriation/distribution of profits
Unit 2.6: Financial statements (according to IFRS)
Module 3: Branches
Unit 3.1: Purpose of branches
Unit 3.2: System of internal control
Unit 3.3: Accounting records of a branch kept by the Head Office (centralised system)
Unit 3.4: Items in transit (inventory and cash)
Unit 3.5: Transactions between branches
Module 4: Inventory and insurance claims
Unit 4.1: Inventory valuation
Unit 4.2: Insurance claims
Module 5: Incomplete records and other accounting issues
Unit 5.1: Incomplete records
Unit 5.2: Single-entry system
Unit 5.3: Internal controls
Unit 5.4: Correcting errors on financial statements.
Module 6: Financial analysis
Unit 6.1: Introductory remarks
Unit 6.2: Users of financial statements
Unit 6.3: Use of ratios and percentages (with analysis and interpretation)
Glossary