
University Accounting Study Notes – BAC 200 (Second Year, University of Pretoria)
These student-made notes are designed to make complex accounting concepts easier to understand, helping you stay on top of lectures, assignments, and exam prep.
INCLUDED:
Content: conceptual framework, financial statements, revenue, inventories, property plan & equipment, impairment of assets, intangible assets, investment property, income taxes, earnings per share, group statements, investments in associates & joint ventures, events after the reporting period, provisions contingent liabilities & assets, forex, leases, employee benefits.
Format: Digital PDF, 56 pages
Level: University, Second Year
Year: 2026 (updated for current syllabus)
Distinction Achieved for Module ✅
Ideal for: University of Pretoria students studying second-year Business Accounting who want straightforward, reliable notes.
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