Develop a practical foundation in accounting with the Introductory Accounting N4 Student’s Book IFRS Edition. Designed to help students function effectively in the workplace and understand their industry, this student-centred book follows a modular approach.

Learning outcomes guide each module, while clear explanations, worked examples and activities support practical application. The logical presentation helps students build their understanding step by step.

Table of Contents 

1. Introduction
2. Unit 1: Introductory remarks
3. Module 1: Forms of ownership and wealth generation
4. Unit 1: Wealth generation
5. Unit 2: Forms of business enterprises
6. Module 2: Opening a trading concern
7. Unit 1: Opening a trading concern
8. Module 3: Documents and authorisation of transactions
9. Unit 1: Documents and authorisation of documents
10. Unit 2: Opening a bank account and documents related to banking
11. Module 4: Accounting principles and concepts
12. Unit 1: Accounting principles and concepts
13. Module 5: Accounting entries of a trading concern
14. Unit 1: The double entry system
15. Unit 2: General Ledger entries
16. Unit 3: Posting to the Ledger accounts
17. Unit 4: The Trial Balance
18. Module 6: Trading concerns: Subsidiary journals and posting to the Ledger
19. Unit 1: Cash Receipts Journal (CRJ)
20. Unit 2: Cash Payments Journal (CPJ)
21. Unit 3: Analysis Cash Book
22. Unit 4: Petty Cash Journal
23. Module 7: Wages and Salaries Journals
24. Unit 1: Types of wage systems
25. Unit 2: Overtime remuneration
26. Unit 3: Deductions and contributions
27. Unit 4: �Wage envelopes and the Wages Journal
28. Unit 5: Salary advice and Salaries Journal
29. Unit 6: Recording wage and salary transactions in the CPJ
30. Module 8: Bank reconciliation
31. Unit 1: Aim of doing a bank reconciliation
32. Unit 2: The purpose and functions of the Bank Statement
33. Unit 3: Discrepancies between the balances shown on the Bank Statement and in the Bank account
34. Unit 4: Steps to reconcile the Bank Statement and the cash journals
35. Unit 5: Analyse the Bank Reconciliation Statement of the previous month and reflect errors
36. Unit 6: Stopping cheque payments
37. Unit 7: Post-dated cheques and bank reconciliation
38. Module 9: Trial Balance, final accounts and financial statements
39. Unit 1: Calculating profit
40. Unit 2: The Statement of Financial Position
41. Glossary