Tutorial letter 501/3/2021 FAC1601 Financial Accounting Reporting Semesters 1 and 2
Introduction and overview of the module ii LEARNING UNIT 1 Introduction to the preparation of financial statements ...................... 1 LEARNING UNIT 2 Financial statements of a sole proprietorship .................................... 24 LEARNING UNIT 3 Establishment and financial statements of a partnership .................. 45 LEARNING UNIT 4 Changes in the ownership structure of partnerships ......................... 68 LEARNING UNIT 5 The liquidation of a partnership ......................................................... 85 LEARNING UNIT 6 Close corporations ............................................................................ 100 LEARNING UNIT 7 Introduction to companies ................................................................. 141 LEARNING UNIT 8 Statement of cash flows .................................................................... 172 LEARNING UNIT 9 Analysis and interpretation of financial statements ........................... 203
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