,
, BASIC ACCOUNTING
FOR NON-ACCOUNTANTS
Melanie Cloete • Ferina Marimuthu
Fourth edition
Van Schaik
PUBLISHERS
, Published by Van Schaik Publishers
A division of Media24 Books
1059 Francis Baard Street, Hatfield, Pretoria
All rights reserved
Copyright © 2022 Van Schaik Publishers
No part of this publication may be reproduced, stored in a retrieval syste
in any form or by any means – electronic, mechanical, photocopying, re
otherwise – without the written permission from the publisher, except in
the provisions of the Copyright Act 98 of 1978.
Please contact DALRO for information regarding copyright clearance for this publication. Any u
could lead to civil liability and/or criminal sanctions.
Tel: 086 12 DALRO (from within South Africa) or +27 (0)11 712 8000
Fax: +27 (0)11 403 9094
Postal address: PO Box 31627, Braamfontein, 2017, South Africa
http://www.dalro.co.za
First edition 2008
Second edition 2015
Third edition 2018
Third revised edition 2019
Fourth edition 2022
ISBN: 978 0 627 03890 7
eISBN: 978 0 627 03891 4
Commissioning editor Claire Thornton
Production manager Shelley Swanepoel
Editorial coordinator Nangamso Phakathi
Copy editor Deidre du Preez
Proofreaders Erika Janse van Rensburg and Alexa Barnby
Cover design by Gisela van Garderen
Cover image iStock Images
Typeset in 9.5 on 13 pt Caecilia by Pace-Setting & Graphics, Pretoria
Printed and bound by Creda Communications
, BASIC ACCOUNTING
FOR NON-ACCOUNTANTS
Melanie Cloete • Ferina Marimuthu
Fourth edition
Van Schaik
PUBLISHERS
, Published by Van Schaik Publishers
A division of Media24 Books
1059 Francis Baard Street, Hatfield, Pretoria
All rights reserved
Copyright © 2022 Van Schaik Publishers
No part of this publication may be reproduced, stored in a retrieval syste
in any form or by any means – electronic, mechanical, photocopying, re
otherwise – without the written permission from the publisher, except in
the provisions of the Copyright Act 98 of 1978.
Please contact DALRO for information regarding copyright clearance for this publication. Any u
could lead to civil liability and/or criminal sanctions.
Tel: 086 12 DALRO (from within South Africa) or +27 (0)11 712 8000
Fax: +27 (0)11 403 9094
Postal address: PO Box 31627, Braamfontein, 2017, South Africa
http://www.dalro.co.za
First edition 2008
Second edition 2015
Third edition 2018
Third revised edition 2019
Fourth edition 2022
ISBN: 978 0 627 03890 7
eISBN: 978 0 627 03891 4
Commissioning editor Claire Thornton
Production manager Shelley Swanepoel
Editorial coordinator Nangamso Phakathi
Copy editor Deidre du Preez
Proofreaders Erika Janse van Rensburg and Alexa Barnby
Cover design by Gisela van Garderen
Cover image iStock Images
Typeset in 9.5 on 13 pt Caecilia by Pace-Setting & Graphics, Pretoria
Printed and bound by Creda Communications
