UNIVERSITY OF SOUTH AFRICA
Open Distance e-Learning
Fundamental Accounting Concepts,
Principles & Financial Ratios
Definitions, Explanations and Applied Calculations
Module Financial Accounting / Principles of Accounting
Assessment Type Definitions and Financial Ratio Calculations
Institution University of South Africa (UNISA)
Learning Mode Open Distance e-Learning (ODeL)
Subject Areas Section A: Concepts & Principles | Section B: Ratios
“Accounting is the language of business –
understanding its principles is the foundation of financial literacy.”
Formatted in accordance with UNISA academic submission standards.
, UNISA | Financial Accounting Accounting Concepts & Ratios
Contents
Section A Part 1: Accounting Entity to Accrual Principle 1
Section A Part 2: Business Entity to Full Disclosure 4
Section B: Financial Ratio Calculations 7
Reference List 11
Page i of 11
Open Distance e-Learning
Fundamental Accounting Concepts,
Principles & Financial Ratios
Definitions, Explanations and Applied Calculations
Module Financial Accounting / Principles of Accounting
Assessment Type Definitions and Financial Ratio Calculations
Institution University of South Africa (UNISA)
Learning Mode Open Distance e-Learning (ODeL)
Subject Areas Section A: Concepts & Principles | Section B: Ratios
“Accounting is the language of business –
understanding its principles is the foundation of financial literacy.”
Formatted in accordance with UNISA academic submission standards.
, UNISA | Financial Accounting Accounting Concepts & Ratios
Contents
Section A Part 1: Accounting Entity to Accrual Principle 1
Section A Part 2: Business Entity to Full Disclosure 4
Section B: Financial Ratio Calculations 7
Reference List 11
Page i of 11
