2023/4 Annual Teaching Plan

2023/4 National Recovery Annual Teaching Plan: Accounting: Grade 10

Week 1 (3 days) Week 2 Week 3 Week 4 Week 5 Week 6 Week 7 Week 8 Week 9 Week 10 Week 11
Term 1
51 days
Assess prior knowledge Grade 8 & 9 Bookkeeping of a Sole Trader Revision
Informal / Indigenous bookkeeping Control test
CAPS Topic Internal Control Ethics; GAAP Bookkeeping of a Sole Trader: Cash transactions, CRJ, CPJ, PCJ, Addressing Credit transactions a Sole Bookkeeping of the Sole Trader Combined cash and credit Remediation
General ledger, Trial balance, Accounting equation Trader: DJ, DAJ, CJ, CAJ, GJ, Ledgers (, DL transactions
and CL) , Trial balance, Accounting equation
Prior knowledge: assessing work covered in Define/ Explain accounting concepts up to financial statements:
Gr8 and 9 concepts and basic bookkeeping. sole trader; debit; credit; equity; capital; assets; liabilities; ledger; journal; profit; loss; income/revenue; expenses; discounts (allowed and received); final accounts; financial statements; Accounting Cycle; Financial
is: Compare bookkeeping systems of informal Accounting; Managerial Accounting; perpetual inventory system.
vs. formal sectors: Relating current procedures with indigenous practices Assess bookkeeping concepts and procedures Preparing all journals (CRJ, CPJ, DJ, DAJ, CJ, CAJ) from given
Capital, fixed assets, stock, cost price, labour Accounting cycle based on perpetual inventory system: Source documents; covered in Grade 8 & 9 information / activities.
cost, selling price, income, expenses, profit. Journals (CRJ, CPJ, PCJ); Principles of the double entry system in the ledger Relating current procedures with indigenous Introduce GJ (including bad debts, interest on overdue accounts,
Management of resources (capital, fixed Complete CRJ, CPJ, PCJ using templates in the correct format. Introduce practices corrections of errors);
assets, stock, etc.) Indicate the effect of various cash transactions on the Accounting Equation. Credit transactions: DJ, CJ, DAJ, CAJ Posting to the Ledgers: GL, DL and CL.
Internal Control: Process of determining Post to relevant general ledger accounts (balance sheet accounts section and Preparing Trial Balance
selling prices, cost of sales, labour costs, nominal accounts section) ledgers; Analysing control accounts (debtors and creditors)
income + expenses. Draw up Trial balance in the correct format Prepare the Trial Balance. Analysing transactions in terms of the accounting equation.
Define/Explain: meaning of internal control. Indicate the effect of transactions on the
Identify/Explain basic internal control Integrate relevant internal control measures, ethics considerations: accounting equation of a sole trader
Core processes: Handling of stock Integrate relevant internal control measures, ethics considerations:
Concepts, Control environment; risk assessment; Handling of cash (cash management) Integrate relevant internal control measures, ethics Handling of stock
control activity supported by policy and Management and control over fixed assets considerations: Handling of cash (cash management)
Skills and procedures; information system and Handling of stock Handling debtors and creditors (managing credit)
Values communication methods; monitoring Handling of cash (cash management) Management and control over fixed assets
performance. Handling debtors and creditors
Code of ethics (managing credit)
Explain Code of ethics applicable to all Management and control over fixed
parties in the financial environment; assets
GAAP
Basic principles, e.g. leadership, discipline,
transparency, accountability, fairness,
sustainability and responsible management.
Define/Explain GAAP principles: historical
cost; prudence; materiality; business entity
rule, going concern and matching.

Define informal and formal business sectors. Revise the Accounting cycle Revise gr 8 and 9 content on source documents, relevant journals and posting to the general, debtor's and creditor's ledgers.
Presentation methods, e.g. PPT, posters, Gr 8 and 9 content: source documents, relevant, posting to the general ledger; trial
Requisite scrapbooking, etc. balance
Pre- Background of 'General Accepted * The method of payment shifted from Cheques to EFT,(electronic funds
Knowledge Accounting Principles' (GAAP) transfers) in the CPJ adapt activities accordingly
Background/Importance of internal
control/ethics in any business
Internet and video clips; Field visits to actual Collect used/blank source documents (bank statement, EFT/ATM-slips etc.);
Resources businesses; Case studies; Invite vendor or Complete journals on computer software/spreadsheets.
(other than entrepreneur to visit the school Accounting workbooks/stationery (prepared templates for journals, ledger accounts and trial balance)
textbook) to Newspaper articles /case studies / internet
enhance research on ethical/unethical business
learning practice/ implications of internal control

Data response task /short scenarios Complete source documents (actual/simulated/own templates); Short tests on journals, ledger and trial balance.
Informal
Assessment
Presentation: Discuss task + rubric a week before administration
SBA TASK 1: PRESENTATION (50 marks)
TASK 2: CONTROL TEST 1 (100 marks ; 1½ hours)
(Formal Term 1 work
(Suggested time: week 5 6)
Assessment) (Time: week 11)