Integrating the procedural and conceptual approaches of teaching an introductory accounting course, this reference illustrates the concepts that underpin the application of accounting theory. Utilizing the pedagogical philosophy of the concepts model, this study influences the proper order of topics as well as the teaching methods being practiced. Featuring financial extracts from listed companies and highlighting key definitions, this resource also includes updated Generally Accepted Accounting Practice statements as well as detailed exercises and examples.
D. L. Kolitz is an associate professor in the school of accountancy at the University of the Witwatersrand. A. B. Quinn is the joint managing director at Core People, Ltd. and external examiner in the school of accountancy at the University of the Witwatersrand. G. A. McAllister is on the faculty of commerce, law, and management in the school of accountancy at the University of the Witwatersrand.