Study & Master
Accounting
CAPS
Grade
11
Teacher’s Guide
Elsabé Conradie • Derek Kirsch • Mandy Moyce
, Study & Master
Accounting
Grade 11
Teacher’s Guide
Elsabé Conradie • Derek Kirsch • Mandy Moyce
,cambridge university press
Cambridge, New York, Melbourne, Madrid, Cape Town,
Singapore, São Paulo, Delhi, Mexico City
Cambridge University Press
The Water Club, Beach Road, Granger Bay, Cape Town 8005, South Africa
www.cup.co.za
© Cambridge University Press 2012
This publication is in copyright. Subject to statutory exception
and to the provisions of relevant collective licensing agreements,
no reproduction of any part may take place without the written
permission of Cambridge University Press.
First published 2012
ISBN 978-1-107-38084-4
Editor: Christine de Nobrega
Typesetter: Brink Publishing & Design
……………………………………………………………………………………………………………
notice to teachers
The photocopy masters in this publication may be photocopied
free of charge for classroom use within the school or institution
which purchases the publication. Worksheets and copies of them
remain in the copyright of Cambridge University Press and such
copies may not be distributed or used in any way outside the
purchasing institution.
……………………………………………………………………………………………………………
If you want to know more about this book or any other Cambridge University Press
publication, phone us at +27 21 4127800, fax us at +27 21 419-8418 or send an e-mail to
, Contents
Section 1 Introduction 1
Section 2 Planning 9
Annual Teaching Plan 9
Daily Teaching Plan 10
Section 3 Assessment tasks 21
1. Presentations/reports 21
2. Tests 37
3. Projects 60
4. Examinations 65
5. Case studies 105
Section 4 Notes/tips for teachers 109
Section 5 Powerpoint® Presentations
Section 6 Solutions to activities 121
Chapter 1: Ethics 121
Chapter 2: Internal controls and audit processes 125
Chapter 3: Reconciliations – Bank reconciliations 129
Chapter 4: Reconciliations – Creditors reconciliations 144
Chapter 5: Fixed assets 147
Chapter 6: Partnerships – Accounting concepts and final accounts 176
Chapter 7: Partnerships – Financial statements 200
Chapter 8: Partnerships – Interpretation of financial statements 222
Chapter 9: Financial accounting of non-profit organisations – Clubs 235
Chapter 10: Cost Accounting 265
Chapter 11: Budgeting 292
Chapter 12: Inventory systems 305
Chapter 13: Value-added Tax (VAT) 323
Chapter 14: Revision activities 329
Section 7 Moderation templates 359
Section 8 Answer sheet templates 367
Accounting
CAPS
Grade
11
Teacher’s Guide
Elsabé Conradie • Derek Kirsch • Mandy Moyce
, Study & Master
Accounting
Grade 11
Teacher’s Guide
Elsabé Conradie • Derek Kirsch • Mandy Moyce
,cambridge university press
Cambridge, New York, Melbourne, Madrid, Cape Town,
Singapore, São Paulo, Delhi, Mexico City
Cambridge University Press
The Water Club, Beach Road, Granger Bay, Cape Town 8005, South Africa
www.cup.co.za
© Cambridge University Press 2012
This publication is in copyright. Subject to statutory exception
and to the provisions of relevant collective licensing agreements,
no reproduction of any part may take place without the written
permission of Cambridge University Press.
First published 2012
ISBN 978-1-107-38084-4
Editor: Christine de Nobrega
Typesetter: Brink Publishing & Design
……………………………………………………………………………………………………………
notice to teachers
The photocopy masters in this publication may be photocopied
free of charge for classroom use within the school or institution
which purchases the publication. Worksheets and copies of them
remain in the copyright of Cambridge University Press and such
copies may not be distributed or used in any way outside the
purchasing institution.
……………………………………………………………………………………………………………
If you want to know more about this book or any other Cambridge University Press
publication, phone us at +27 21 4127800, fax us at +27 21 419-8418 or send an e-mail to
, Contents
Section 1 Introduction 1
Section 2 Planning 9
Annual Teaching Plan 9
Daily Teaching Plan 10
Section 3 Assessment tasks 21
1. Presentations/reports 21
2. Tests 37
3. Projects 60
4. Examinations 65
5. Case studies 105
Section 4 Notes/tips for teachers 109
Section 5 Powerpoint® Presentations
Section 6 Solutions to activities 121
Chapter 1: Ethics 121
Chapter 2: Internal controls and audit processes 125
Chapter 3: Reconciliations – Bank reconciliations 129
Chapter 4: Reconciliations – Creditors reconciliations 144
Chapter 5: Fixed assets 147
Chapter 6: Partnerships – Accounting concepts and final accounts 176
Chapter 7: Partnerships – Financial statements 200
Chapter 8: Partnerships – Interpretation of financial statements 222
Chapter 9: Financial accounting of non-profit organisations – Clubs 235
Chapter 10: Cost Accounting 265
Chapter 11: Budgeting 292
Chapter 12: Inventory systems 305
Chapter 13: Value-added Tax (VAT) 323
Chapter 14: Revision activities 329
Section 7 Moderation templates 359
Section 8 Answer sheet templates 367
