FET FIRST’s Applied Accounting course offers a comprehensive introduction to applied accounting for students interested in a career path in accounting. Simply structured, each topic is divided into modules and units to ensure accessible coverage of the curriculum. The FET FIRST Applied Accounting NQF Levels 2, 3 and 4 books contain illustrations and diagrams to aid students’ understanding of the subject. Theoretical and practical assignments and Portfolio of Evidence guidelines are provided. The Lecturer’s Guides contain comprehensive answers to the activities, as well as teaching and assessment guidelines. FET FIRST Applied Accounting NQF Level 4 covers accounting concepts such as the different types of businesses; accounting principles; source documents; payments and receipting transactions in a cash book; conducting credit sales and purchase transactions and financial year-end procedures.