Grade 12 Accounting

Past Papers

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Throughout the course of the academic year, a variety of topics are covered in the Grade 12 Accounting app. Remember that depending on the requirements of the curriculum and the exam, the precise content and emphasis may change slightly. The following is an overview of the subjects that are frequently tested in the National Senior Certificate (NSC) Accounting program:

Term 1:

Introduction to Accounting
Accounting Concepts
The Accounting Equation
Double-Entry System
Source Documents
Term 2:
6. Journals and Ledgers

Trial Balance
Financial Statements: Income Statement, Balance Sheet, Cash Flow Statement
Bank Reconciliation
Term 3:
10. VAT (Value Added Tax)

Adjustments: Accruals, Prepayments, Depreciation
Partnerships: Formation, Changes, Dissolution
Company Financial Statements
Term 4:
14. Cash Budgets

Interpretation and Analysis of Financial Statements
Ratio Analysis
Internal Control and Audit
Corporate Governance
Ethics in Accounting

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