Accounting Master Pack

Grade 12 Accounting

🎓 Grade 12 Accounting⏱ 36 hours of content📄 PDF workbook🎥 Video lessons📱 Phone / laptop

Financial Accounting the CAPS way — Companies, Manufacturing, Reconciliations, Cash flow, Inventory valuation, Analysis & Interpretation, and Ethics & Internal Control. Every ledger, journal and financial statement is drilled with worked examples until it becomes automatic.

What's inside this pack

✓Comprehensive PDF workbook
✓10 years of past papers + memos
✓60+ solved practice questions
✓9 hours of video lessons
✓Bonus: examiner tips webinar

Sample lessons — read before you buy

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1Lesson 1 — The Accounting Equation

Assets = Owners' Equity + Liabilities. Every transaction affects at least two accounts to keep the equation balanced. Example: owner deposits R50 000 into the business bank account → Bank (Asset) +R50 000, Capital (Equity) +R50 000. Learn to state the effect using A / OE / L symbols with + or − before you write the journal — this is worth easy marks in Q1.

2Lesson 2 — Manufacturing: Direct vs Indirect Costs

Direct costs are traced directly to a product: direct materials (raw materials used), direct labour (factory workers' wages). Indirect costs (Factory Overheads) include factory rent, factory depreciation, supervisor salaries. Prime cost = Direct materials + Direct labour. Total production cost = Prime cost + Factory overheads. Selling and admin costs are NEVER production costs.

3Lesson 3 — Bank Reconciliation

Steps to reconcile: (1) tick items in the Cash Journal that also appear on the Bank Statement, (2) untick items in the CJ but not on the statement → outstanding deposits / cheques, (3) items on the statement but not in the CJ → update the CJ (bank charges, interest, dishonoured cheques, direct debits). Common exam item: a post-dated cheque is NOT a valid deposit until the date arrives.

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