By Lois Hart,2014-06-29 09:44
8 views 0

Western Cape Education Department

    Wes-Kaap Onderwysdepartement

    Isebe IeMfundo leNtshona Koloni


    SECTION B: Subject Guidelines

    Transition Guidelines




? Learners have been exposed to alternative teaching, learning and assessment strategies.

? Learners have been orientated to co-operative learning strategies


    ? Learners have been exposed to project work, self and peer assessment.

? Learners have been nurtured in problem solving and critical thinking skills

? Learners were expected to take responsibility for their own learning.

? Learners have been exposed to entrepreneurial skills and should therefore have a more

    holistic view to business studies.

? Learners have been introduced to basic accounting principles via real life situations, e.g.

    market day


    Before commencing with the Grade 10 syllabus learners need to have sound knowledge in the


    ?Basic accounting concepts

    ?Completing source documents

    ?Recording of elementary transactions in the Cash Journals, Debtors’ Journal and Creditors


    ?Posting from the Cash Journals to the General Ledger and to the subsidiary ledgers

    ?The Accounting Equation

    The approach used as can be seen from the pacesetters is that the above be incorporated in a

    holistic way rather than first completing the above and thereafter continuing with Grade 10


    By trying to keep pace with the year planner, educators should complete the necessary

    knowledge, skills, values and attitudes in the given time.

    Where learners have dealt with the above aspects thoroughly in Grades 8 and 9, the year

    planners should be adjusted accordingly.


The Learning Outcomes of the Accounting curriculum are strongly linked with the Critical Outcomes in the following ways:

    CRITICAL OUTCOMES ACCOUNTING CONTRIBUTION POSSIBLE TEACHING AND LEARNING STRATEGIES CO1 Identify and solve Learners engage with critical and/or Learners should be challenged with problems/issues for

    problems, and make creative thinking when doing which they need to apply their acquired knowledge and

    decisions using projects, group work, drawing up skills. These problems/issues should be related to real life

    critical and creative source documents, writing up of situations. The enquiry approach is an important strategy for

    thinking subsidiary journals, posting to ledger learners’ learning.

    accounts, preparing and analysing

    financial statements. They engage

    in critical thinking when reflecting on

    their own and others work.

    CO2 Work effectively with Learners develop an understanding Working co-operatively in groups and/or pairs gets learners

    others as members of of each other through their to talk and think logically. Learners should be encouraged to

    a team, group, interaction in class and in activities help and be helped by others.

    organisation and of peer assessment and co-They learn that working together leads to growth for all that

    community operative learning partakes, and also leads to the solving of problems and

    tasks, which on their own could have been impossible.

    Working in pairs can be applied when learners have to:

    ? Answer questions (answer questions posed by educator

    to each other, those who do not know have the

    opportunity to find out from a peer)

    ? Teach one another new concepts (explain new concepts

    to one another in pairs, ask where there are any


    ? Checking understanding of home work task beforehand

    (each pair explains to each other what needs to be done,

    questions or unclear issues are directed at

    educator/other peers for clarity)


     ? Marking of homework (pairs mark each others’

    homework, discuss mistakes, educator answers

    unresolved questions)

    ? Remedial work after tests/examinations (provide an

    opportunity for pairs to/groups to work through questions

    while other peers and educator answers unresolved


    CO3 Organise and Learners develop disciplines such Organising and managing themselves responsibly is a skill

    manage themselves as accuracy, sound judgement, that learners can use throughout their lives. It is one that

    and their activities accountability, responsibility and should be encouraged and nurtured in the Accounting class.

    responsibly and time management. In order to be effective as an Accounting learner, learners

    effectively need to organise their files/portfolios well. They should

    always be aware of the following principles in Accounting:

    ? Accuracy

    ? Speed

    ? Neatness

    CO4 Collect, analyse, Identify and interpret documents This outcome has profound implications in the teaching of

    organise and critically relating to different transactions. Accounting. Learners will constantly be required to analyse

    evaluate information Collect and analyse data from a transactions and later in the year financial statements.

    variety of sources and recording Critical decisions follow analysis of transactions and

    them correctly in accounting records financial statements.

    and projects.

    CO5 Communicate Learners engage in extended lines Different forms of communication should be encouraged in

    effectively using of logic and arithmetic reasoning. In the Accounting class. Through working co-operatively with

    visual, symbolic written and oral communication peers, learners will engage in verbal communication a lot of

    and/or language skills extensive use is made of accounting the time. They should be aware that Accounting is a very

    in various modes. terminology. Accounting data is important and specific form of communication.

    effectively communicated by

    drawing up written presentations

    e.g. financial statements.

    CO6 Use science and Learners are exposed to the correct Learners should be made aware of Accounting software

    technology effectively use of calculators to solve arithmetic packages, and where possible be allowed to operate such a

    and critically showing problems and to the computer for package.

    responsibility towards the completion of projects.

    the environment and

    the health of others.


    CO7 Demonstrate an Learners are lead to realise that Learners must be encouraged to think holistically. They

    understanding of the accounting is but one discipline of should see Accounting in its relation to Economics, Business

    world as a set of the economic and management Economics, Computyping, etc. They must realise the value

    related systems by sciences. The learner should be of the skills, knowledge, values and attitudes acquired in the

    recognising that equipped with accounting Accounting class.

    problem-solving knowledge and methodology

    contexts do not exist compatible to general accepted

    in isolation. accounting principles.


     DO1 Reflect on and Learners have different learning styles. To accommodate The learner should be able to apply explore a variety of the diversity of learners, educators should engage in the theory in a practical content. strategies to learn different teaching strategies. Learners should be able to master more effectively. In Accounting however, it is important that learners are the different facets of accounting

    continually engaged in the actual ‘doing’ of Accounting through continuous practising.


    Learners should be able to DO2 Participate as In the Accounting class, the educator along with the learners understand and adapt to their social responsible citizens form a community. As such all members, i.e. learners and environment through meaningful in the life of local, educator should take responsibility for the well-being of the interpretation of accounting national and global community and its surroundings, i.e. the Accounting room. information that they will come communities. Involve learners in the tidying of the room, making the room across in future. To encourage attractive, etc. When learners are involved in decision sound judgement in decision-making making and the running of the Accounting room, they will to the solution of problems. take ownership of ‘their’ room and will take pride in its

    appearance and the atmosphere prevailing in the class.

    Accounting is dynamic of nature. DO3 Be culturally and Knowledge about and respect for all the cultures and Learners should be able to apply aesthetically sensitive religions of our country, and internationally, need to be general accepted accounting across a range of encouraged in the Accounting class. practices to accommodate formal social contexts. and informal economic sectors in a

    simplified way.


    To expose the learner to the wide DO4 Explore education Learners are continuously made aware of different variety of career opportunities in the and career opportunities for learners who offer the skill of Accounting. business and commercial sectors, opportunities Projects can be given where the learners investigate job e.g. banking, debtors clerks, opportunities for the Accounting learner, and in so doing will creditors’ clerks, etc. be made aware of just how useful the subject is. Attending

    career exhibitions and visits to tertiary institutions and very

    importantly to Accounting firms have great value for learners

    to experience in an authentic way that career opportunities

    are available to them.

    Through the accounting component, DO5 Develop Accounting deals with everyday real life situations. It is thus learners will learn how to initiate entrepreneurial an ideal tool in the development of entrepreneurial activities. projects and manage finances and opportunities marketing skills.


    GRADE 10 ACCOUNTING (2003)


    Learners should be able to

    Concepts ? understand the differences between the different accounting ? When explaining these basic

    concepts and their relevance in preparing the different accounting concepts to learners, relate

    journals them to everyday and real examples in

    order for learners to make meaning of ? assets it. ? liabilities

    ? owner’s equity ? receipts

    ? payments

    Cash Receipts Journal (CRJ) ? understand the principle of issuing receipts for all monies ? When explaining the CRJ, make it

    (trading concern) received, except for cash sales (which are controlled by relevant by using real examples.

    means of cash invoices or cash register totals.) (applicable to all journals)

    ? check subsidiary journal totals by means of horizontal and ? Provide learners with real examples of

    vertical additions, i.e. casting and cross-casting. source documents, i.e. receipt, cash

    invoice and cash register slip.

    (applicable to all journals) ? complete the relevant documents w.r.t. Cash Receipts


    ? Learners need to understand that

    entries are recorded from the ? handle deposits, which consist of a single amount and

    duplicate source document. multiple amounts on the same day in respect of capital

    contributions, sales and rent income.

    ? record transactions from source documents and given


    ? post from the CRJ by applying the relevant accounting

    principles to identify the account to be debited and credited.

    (not mechanically)

    ? master the double entry principle continuously and not in 7


    Cash Payments Journal (CPJ) ? thoroughly understand the principle of issuing cheques for (trading concern) monies paid.

    ? record the payment of capital expenses and operating


    ? Complete the cheque and cheque counterfoil.

    ? record transactions in the CPJ from source documents and

    given transactions.

    ? post from the CPJ by applying the relevant accounting

    principles to identify the account to be debited and credited

    (not mechanically)

    ? master the double entry principle continuously and not in


    Combining Cash Receipts Journal, ? distinguish between cash receipts and cash payments in order Cash Payments Journal and Trial to record in the appropriate journals. Balance

    ? use prior knowledge by applying relevant accounting

    principles to post to the General Ledger.

    ? balance accounts in the balance sheet section and total

    accounts in the nominal section of the General Ledger.

    ? understand the concept of opening balances and totals.

    ? prepare a trial balance from the balances and totals in the

    General Ledger and also understand the reason for preparing

    the trial balances.


Debtors’ Journal (DJ) ? understand the reasons for having to prepare the Debtors’ ? Learners need to understand that

    debtors’ allowances journal (DAJ) Journal and debtors’ allowances journal. entries are recorded from the duplicate and receipts from debtors source documents.

    ? complete the relevant source documents, i.e. credit invoice

     and credit note.

    ? record transactions in the DJ and DAJ from source documents

    and given transactions.

    ? know that posting to the debtors’ ledger takes place on a daily


    ? know that posting to the General Ledger takes place on a

    monthly basis.

    ? understand the double entry principle.

    ? understand that debtors settle their accounts promptly to

    secure the continuous inflow of cash.

    ? use prior knowledge to record the receipts from debtors in the

    correct journal, viz. CRJ.

    ? master the double entry principle continuously and not in


    ? record transactions directly in the relevant accounts from

    totals of subsidiary journals and transactions.

    ? interpret debtors’ accounts.


    Creditors’ Journal (CJ) ? understand the reasons for having to prepare the creditors’ ? The learners need to know that the

    Creditors’ Allowances Journal (CAJ) journal and creditors’ allowances journal. contra account when posting to the Creditors’Control account is not and Payments to Creditors

    creditors’allowances. ? complete the relevant source documents, i.e. credit invoice

    and debit note (internal controls)

    ? The analysis of transactions should be

    done on a continuous basis to enable ? know the difference between the debit and the credit note

    learners to understand the accounting

    principles. ? record transactions in the CJ and CAJ from source documents

    and given transactions.

    ? Whenever a new transaction is

    introduced to learners, the educator ? know that posting to the creditors’ ledger takes place on a

    must make them aware of its effect on daily basis.

    the accounting equation.

    ? apply sound accounting principles when posting.

    ? Learners need to understand that

    entries are made from the original ? know that posting to the general ledger takes place on a source documents. monthly basis.

    ? apply sound accounting principles when posting.

    ? understand that creditors should be paid timeously.

    ? know which document to use and apply prior knowledge to

    record payments to creditors in the correct journal, viz. CPJ. ? analyse transactions and its effect on the accounting



Report this document

For any questions or suggestions please email