Via Afrika
Accounting
Grade 10 Study Guide
P.Bean, M.Kleyn, D.P. Ntintili, N.V. Kapela, N. Singh, E. Havenga,
J.M. Magaba, M.M. Ramashala, C.S.F. Trollip, D.K. Flynn
, Study Guide
Via Afrika Accounting
Grade 10
Our Teachers. Our Future.
, S tu d y G u i d e
Accounting
Grade 10
Via Afrika Publishers » Accounting Grade 10
, Contents
General Introduction ............................................................................................ 1
Introduction to Subject ........................................................................................ 1
Term 1
Topic 1 Informal or indigenous bookkeeping systems ......................................... 12
Overview ........................................................................................................... 12
1 Concepts and management of resources ......................................................... 12
2 Determining prices ......................................................................................... 17
Topic 2 Ethics ................................................................................................... 19
Overview ........................................................................................................... 19
1 Code of Ethics ................................................................................................ 19
2 Basic principles of ethics................................................................................ 19
Topic 3 Accounting principles ........................................................................... 24
Overview .......................................................................................................... 24
1 Accounting policy .......................................................................................... 24
2 Definition and explanation of GAAP principles ................................................ 26
Topic 4 Internal control .................................................................................... 29
Overview .......................................................................................................... 29
1 Definition and explanation of internal control ................................................. 29
2 Internal control processes ............................................................................. 30
Topic 5 Financial accounting of a sole trader ...................................................... 35
Overview ........................................................................................................... 35
1 Definitions and explanations of concepts ........................................................ 35
2 Bookkeeping of a sole trader ......................................................................... 42
3 Accounting equation .................................................................................... 113
Via Afrika Publishers » Accounting Grade 10
Accounting
Grade 10 Study Guide
P.Bean, M.Kleyn, D.P. Ntintili, N.V. Kapela, N. Singh, E. Havenga,
J.M. Magaba, M.M. Ramashala, C.S.F. Trollip, D.K. Flynn
, Study Guide
Via Afrika Accounting
Grade 10
Our Teachers. Our Future.
, S tu d y G u i d e
Accounting
Grade 10
Via Afrika Publishers » Accounting Grade 10
, Contents
General Introduction ............................................................................................ 1
Introduction to Subject ........................................................................................ 1
Term 1
Topic 1 Informal or indigenous bookkeeping systems ......................................... 12
Overview ........................................................................................................... 12
1 Concepts and management of resources ......................................................... 12
2 Determining prices ......................................................................................... 17
Topic 2 Ethics ................................................................................................... 19
Overview ........................................................................................................... 19
1 Code of Ethics ................................................................................................ 19
2 Basic principles of ethics................................................................................ 19
Topic 3 Accounting principles ........................................................................... 24
Overview .......................................................................................................... 24
1 Accounting policy .......................................................................................... 24
2 Definition and explanation of GAAP principles ................................................ 26
Topic 4 Internal control .................................................................................... 29
Overview .......................................................................................................... 29
1 Definition and explanation of internal control ................................................. 29
2 Internal control processes ............................................................................. 30
Topic 5 Financial accounting of a sole trader ...................................................... 35
Overview ........................................................................................................... 35
1 Definitions and explanations of concepts ........................................................ 35
2 Bookkeeping of a sole trader ......................................................................... 42
3 Accounting equation .................................................................................... 113
Via Afrika Publishers » Accounting Grade 10
