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ZUG1029 - Basic Accounting and Analysis

Undergraduate – Module

Refer to the specific census and withdrawal dates for the semester(s) in which this module is offered.


Business, Engineering and Technology


South Africa
On-campus block of classes

  • Semester 1, 2018 (Mainstream Programme)
  • Semester 1, 2019 (Extended Programme)

12 credits, NQF Level 5


The principal aim of this module is to provide students with the basic underpinnings of accounting for decision making.

The module focuses on the need for accountability in business and starts with understanding basics of the accounting system needed to record transactions and prepare financial statements; it explores the basic principles of costing and finance methods.


On completion of the module, students will be expected to be able to:

1Record basic transactions and adjust entries, summarising the results in a ledger and trail balance.
2Prepare and interpret a basic set of financial statements
3Prepare a basic break even analysis and consider the impact on pricing decisions.
4Identify generally available sources of finance and calculate their cost.
5Use the information provided by the accounting system including cost and finance options for business decisions.


Coursework assessment: 40%
Examination: 60%

Workload requirements

This module will contribute to the Engineering degree by providing students with an understanding of the key basic principles in accounting, costing and finance needed for decision making. The module will guide students in identifying basic accounting transactions and adjustments, recording them, in ledger accounts and summarising the accounts in a trail balance. The trail balance will form the basis of which financial statements are prepared.   In addition students will explore basic costing methods used by businesses leading to the identification of various methods that can be used to finance a business and how to determine the cost of the different methods. There will be a combination of lectures, that will include interactive elements, virtual learning environment and tutorials. All outcomes will be assessed by means of tutorials and quizzes, assignments and a final examination.

Chief examiner(s)

Mr Anton van Wyk


Principles of accounting and finance; Accounting, Finance and Costing for Entrepreneurs; Accounting, costing and financing