Summary Grade 12 IEB Accounting Notes – Debtors Age Analysis & Control

These clear, exam-focused notes cover Debtors Age Analysis, a crucial Grade 12 IEB Accounting topic tested in both theory and application. The notes explain how businesses track and manage debt collection, and how to analyse debtor payment behaviour using real-world principles — all aligned with the IEB curriculum. Included in the notes: Purpose and importance of a Debtors Age Analysis Layout and interpretation of the Age Analysis table How to assess credit policies, customer payment patterns, and overdue accounts How to calculate percentages of overdue debts Impact on financial performance and risk Accounting controls to improve collections Common theory questions and how to answer them Practical examples and visual breakdowns Perfect for: Grade 12 IEB students preparing for Accounting theory questions Learners wanting to improve their understanding of credit control concepts Revision before prelims and finals, or as a quick study aid before class tests Use these notes to confidently tackle any Debtors Age Analysis question with accuracy and insight.