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  • University Of South Africa (Unisa)
  • FAC1501 - Introductory Financial Accounting (FAC1501)
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Class notes

Fac1501-Notes-Exam-Pack-Introductory-Financial-Accounting-1

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2021/2022 Written for academic year
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FAC1501 - Introductory Financial Accounting (FAC1501)
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This document has a summary of notes that will help you to prepare for your upcoming 2021 October - November exam. Refer also to your trusted text books. Use previous exam papers, assignments memorandums, as well as group discussion. Best of luck.

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2021
FAC1501
EXAM NOTES
SUMMARY
2021 OCT/NOV PREP NOTES

, Drawings Assets x
e penses Capital Income Liabilities



- Drawings - Capital
- Assets - Income
- Expenses - Liabilities

Dt (Increases) Cr (Increases)

Cr (decreases) Dt (decreases)




Financial Accounting
Financial accounting is a specialized branch of accounting that keeps track of a
company's financial transactions. Using standardized guidelines, the transactions are
recorded, summarized, and presented in a financial report or financial statement such as
an income statement or a balance sheet.




International Financial Reporting Standards (IFRS) are a set of accounting standards
developed by the International Accounting Standards Board (IASB) that is becoming the
global standard for the preparation of public company financial statements

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