, About
Financial Accounting
Volume
Sixth Edition
, About
Financial Accounting
Volume 1
Sixth Edition
Contributing authors
F Doussy (editor)
D Scott
Volume 2
Sixth Edition
Contributing authors
JS Jansen van Rensburg
RN Ngcobo
A Rehwinkel
D Scheepers (editor)
, Members of the LexisNexis Group worldwide
S out h A f r i ca LexisNexis (Pty) Ltd
DURBAN 215 Peter Mokaba Road (North Ridge Road), Morningside, Durban, 4001
JOHANNESBURG Building No. 9, Harrowdene Office Park, 124 Western Service Road,
Woodmead, 2191
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www.lexisnexis.co.za
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Benelux LexisNexis Benelux, AMSTERDAM
C a n ada LexisNexis Canada, MARKHAM, Ontario
China LexisNexis, BEIJING
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Germany LexisNexis Germany, MÜNSTER
Hong Kong LexisNexis, HONG KONG
In dia LexisNexis, NEW DELHI
I ta l y Giuffrè Editore, MILAN
Japan LexisNexis, TOKYO
Korea LexisNexis, SEOUL
M al ay s i a LexisNexis, KUALA LUMPUR
New Zealand LexisNexis, WELLINGTON
P o l an d S i nga por e LexisNexis Poland, W ARSAW
e Un i t ed K i n gdo m LexisNexis, SINGAPORE
m U SA LexisNexis, LONDON
LexisNexis, DAYTON, Ohio
© 2014
ISBN 978 0 409 05711 9
E-B ook ISBN 978 0 409 11990 9
First edition 2005
Reprinted 2006
Second edition 2007
Third edition 2008
Fourth edition 2011
Copyright subsists in this work. No part of this work may be reproduced in any form or by any means without
the publisher‘s written permission. Any unauthorised reproduction of this work will constitute a copyright
infringement and render the doer liable under both civil and criminal law.
Whilst every effort has been made to ensure that the information published in this work is accurate, the
editors, publishers and printers take no responsibility for any loss or damage suffered by any person as a
result of the reliance upon the information contained therein.
Editor: Lisa Sandford
Technical Editor: Liz Bisschoff
Printed in South Africa by Interpak Books Pietermaritzburg
Financial Accounting
Volume
Sixth Edition
, About
Financial Accounting
Volume 1
Sixth Edition
Contributing authors
F Doussy (editor)
D Scott
Volume 2
Sixth Edition
Contributing authors
JS Jansen van Rensburg
RN Ngcobo
A Rehwinkel
D Scheepers (editor)
, Members of the LexisNexis Group worldwide
S out h A f r i ca LexisNexis (Pty) Ltd
DURBAN 215 Peter Mokaba Road (North Ridge Road), Morningside, Durban, 4001
JOHANNESBURG Building No. 9, Harrowdene Office Park, 124 Western Service Road,
Woodmead, 2191
CAPE TOWN Office Floor 2, North Lobby, Boulevard Place, Heron Close, Century City, 7441
www.lexisnexis.co.za
A u s tr a l i a LexisNexis, CHATSWOOD, New South Wales
A u s tr i a LexisNexis Verlag ARD Orac, VIENNA
Benelux LexisNexis Benelux, AMSTERDAM
C a n ada LexisNexis Canada, MARKHAM, Ontario
China LexisNexis, BEIJING
France LexisNexis, PARIS
Germany LexisNexis Germany, MÜNSTER
Hong Kong LexisNexis, HONG KONG
In dia LexisNexis, NEW DELHI
I ta l y Giuffrè Editore, MILAN
Japan LexisNexis, TOKYO
Korea LexisNexis, SEOUL
M al ay s i a LexisNexis, KUALA LUMPUR
New Zealand LexisNexis, WELLINGTON
P o l an d S i nga por e LexisNexis Poland, W ARSAW
e Un i t ed K i n gdo m LexisNexis, SINGAPORE
m U SA LexisNexis, LONDON
LexisNexis, DAYTON, Ohio
© 2014
ISBN 978 0 409 05711 9
E-B ook ISBN 978 0 409 11990 9
First edition 2005
Reprinted 2006
Second edition 2007
Third edition 2008
Fourth edition 2011
Copyright subsists in this work. No part of this work may be reproduced in any form or by any means without
the publisher‘s written permission. Any unauthorised reproduction of this work will constitute a copyright
infringement and render the doer liable under both civil and criminal law.
Whilst every effort has been made to ensure that the information published in this work is accurate, the
editors, publishers and printers take no responsibility for any loss or damage suffered by any person as a
result of the reliance upon the information contained therein.
Editor: Lisa Sandford
Technical Editor: Liz Bisschoff
Printed in South Africa by Interpak Books Pietermaritzburg