oa Lexikos - Juta's Concise Dictionary of Accounting Terms with their Afrikaans Equivalents

Volume 10, Issue 10
  • ISSN : 1684-4904
  • E-ISSN: 2224-0039



Juta's Concise Dictionary of Accounting Terms. with their Afrikaans Equivalents. The third edition of the dictionary was composed in 1996 at which time the standardization process of terms was in the middle of an intemationalisation process. Most of the South African Statements of Generally Accepted Accounting Practice which serves as guideline for accounting were revised and brought into compliance with the International Accounting Standards Committee's regulations. As accounting terminology is determined by these Statements of Gellerally Accepted Accounting Practice, a large part of the terms in the dictionary is outdated. Because any author of an accounting text book is defenceless against such changes, the reviewer attempted to identify terms that have since been changed or not been used in accounting previously. The dictionary is a helpful tool for anybody interested in the terminology used in accounting, but will be especially useful for students who need to acquaint themselves with the technical language of accounting,

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