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Synopsis
This publication integrates the conceptual and procedural approaches to the teaching of introductory accounting. The emphasis throughout the book is that double-entry bookkeeping is merely the mechanical recording of an accounting concept, and understanding the concept is the important issue. This approach should lead to a greater acceptance and understanding by students of the mechanical processing of data through the double-entry system.
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About the Author
Dave Kolitz is a senior lecturer in the Department of Accounting at the University of the Witwatersrand, Johannesburg.
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A Concepts -Based Introduction Financial Accounting
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