Ciaralee
On this page, you find all documents, package deals, and flashcards offered by seller ciaralee.
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Financial accounting of companies and Auditing concepts
Auditing: notes relating to types of auditors, audit reports, the 3 types of audit reports, audit samples, duties of the audit committee, GAAP and IFRS
Financial Accounting of Companies: concepts relating to companies, types of companies, differences between private and public companies, the board and its roles, management, the AGM and more
- Package deal
- • 2 items •
- Financial Accounting of Companies (Grd 12) • Summary
- Auditing concepts (Grd 12) • Summary
Auditing: notes relating to types of auditors, audit reports, the 3 types of audit reports, audit samples, duties of the audit committee, GAAP and IFRS
Financial Accounting of Companies: concepts relating to companies, types of companies, differences between private and public companies, the board and its roles, management, the AGM and more
Cash Flow and Financial Statements of a company
This package deal contains formats of the cash flow statements of a company as well as formats of the financial statements of a company. The notes include information and hints on how to go about completing questions on these statements and their notes as well as blank formats to be used for revision, memorizing the formats or practice questions
- Package deal
- • 2 items •
This package deal contains formats of the cash flow statements of a company as well as formats of the financial statements of a company. The notes include information and hints on how to go about completing questions on these statements and their notes as well as blank formats to be used for revision, memorizing the formats or practice questions
Grade 12 Accounting Theory Notes
This package deal contains theory relating to the following grade 12 accounting concepts:
Budgeting
VAT
Inventories
Fixed assets
Financial Accounting of companies
Auditing
Cash flow statement format
Financial statements format
- Package deal
- • 9 items •
- Financial Accounting of Companies (Grd 12) • Summary
- Auditing concepts (Grd 12) • Summary
- Cash Flow Statement Format with notes (grd 12) • Summary
- Financial statements of a company (grd 12) • Summary
- Theory relating to fixed assets (grd 12) • Summary
- And more ….
This package deal contains theory relating to the following grade 12 accounting concepts:
Budgeting
VAT
Inventories
Fixed assets
Financial Accounting of companies
Auditing
Cash flow statement format
Financial statements format
Theory relating to Reconciliations (debtor's and creditor's)
The following notes include theory concepts relating to debtors and creditors reconciliations. Unfortunately I learnt bank reconciliations with cheques, which are no longer valid, so i am currently unable to provide notes relating to those. 
These notes include: 
Debtors: internal control, errors which may occur and how to fix them in a recon, debtor's age analysis, ways in which debtors can be charged. 
Creditors: Internal control, reasons why the statement and ledger might differ, Errors whic...
- Package deal
- Summary
- • 3 pages •
The following notes include theory concepts relating to debtors and creditors reconciliations. Unfortunately I learnt bank reconciliations with cheques, which are no longer valid, so i am currently unable to provide notes relating to those. 
These notes include: 
Debtors: internal control, errors which may occur and how to fix them in a recon, debtor's age analysis, ways in which debtors can be charged. 
Creditors: Internal control, reasons why the statement and ledger might differ, Errors whic...
Theory relating to budgeting (grd 12)
The following notes contain theory concepts relating to budgeting. This includes: 
Budget period 
Budget classification 
Budget preparation 
Reasons for budgeting 
Projected income statement format 
Analysis, interpretation and comparison of projected income statement 
Cash budget 
Debtor's collection schedule 
Creditor's payment schedule 
Cash budget format 
Analysis, interpretation and comparison of the cash budget 
Ethical challenges of budgeting 
Risks associated with budgeting 
Internal c...
- Package deal
- Summary
- • 7 pages •
The following notes contain theory concepts relating to budgeting. This includes: 
Budget period 
Budget classification 
Budget preparation 
Reasons for budgeting 
Projected income statement format 
Analysis, interpretation and comparison of projected income statement 
Cash budget 
Debtor's collection schedule 
Creditor's payment schedule 
Cash budget format 
Analysis, interpretation and comparison of the cash budget 
Ethical challenges of budgeting 
Risks associated with budgeting 
Internal c...
Theory relating to VAT (grd 12)
The following notes contain theory concepts dealt with in VAT. This includes: 
VAT registration 
Standard rate items, zero rated items, exempt items 
Input tax 
Output tax 
VAT payable to SARS 
Tax periods 
Submission of VAT returns and VAT payments 
Accounting basis: Invoice basis, Payment basis 
Transactions that give rise to VAT and how to deal with them 
Transactions that give rise to VAT adjustments and how to deal with them
- Package deal
- Summary
- • 3 pages •
The following notes contain theory concepts dealt with in VAT. This includes: 
VAT registration 
Standard rate items, zero rated items, exempt items 
Input tax 
Output tax 
VAT payable to SARS 
Tax periods 
Submission of VAT returns and VAT payments 
Accounting basis: Invoice basis, Payment basis 
Transactions that give rise to VAT and how to deal with them 
Transactions that give rise to VAT adjustments and how to deal with them
Theory relating to inventories (grd 12)
The following notes relate to theory concepts of inventory systems. This includes: 
Perpetual inventory system 
Periodic inventory system 
Calculating cost of sales 
Differences between periodic and perpetual inventory systems 
Validation of stock 
Net realisable value(NRV) 
Stock cost calculations 
*First-in-first-out (FIFO) 
*Weighted average 
*Specific identification 
The effect of weighted average and FIFO on inventory systems 
Inventories note format
- Package deal
- Summary
- • 3 pages •
The following notes relate to theory concepts of inventory systems. This includes: 
Perpetual inventory system 
Periodic inventory system 
Calculating cost of sales 
Differences between periodic and perpetual inventory systems 
Validation of stock 
Net realisable value(NRV) 
Stock cost calculations 
*First-in-first-out (FIFO) 
*Weighted average 
*Specific identification 
The effect of weighted average and FIFO on inventory systems 
Inventories note format
Theory relating to fixed assets (grd 12)
These notes relates to theory concepts of fixed assets. This includes: 
Types of fixed assets 
Uses of fixed assets 
Purchases of fixed assets 
Internal auditing of fixed assets 
Internal control of fixed assets 
Lifespan of fixed assets 
Fixed asset note format
- Package deal
- Summary
- • 2 pages •
These notes relates to theory concepts of fixed assets. This includes: 
Types of fixed assets 
Uses of fixed assets 
Purchases of fixed assets 
Internal auditing of fixed assets 
Internal control of fixed assets 
Lifespan of fixed assets 
Fixed asset note format
Financial statements of a company (grd 12)
These note provide an in depth explanation of the financial statements of a company. They contain the formats along with relevant notes to aid you when trying to understand and learn the Financial Statements of a company. 
 
Also contained in these notes is the blank formats of the Financial Statements which will be useful when trying to memorize the formats of the financial statements as well as when completing revision activities relating to the financial statements of a company.
- Package deal
- Summary
- • 12 pages •
These note provide an in depth explanation of the financial statements of a company. They contain the formats along with relevant notes to aid you when trying to understand and learn the Financial Statements of a company. 
 
Also contained in these notes is the blank formats of the Financial Statements which will be useful when trying to memorize the formats of the financial statements as well as when completing revision activities relating to the financial statements of a company.
Cash Flow Statement Format with notes (grd 12)
These notes include the format of the cash flow statement and its relevant notes with extra information of what each line item means as well as how to go about completing your cash flow statement correctly. These are small hints and notes which I learned off by heart in order to always get 80%+ when completing cash flow statements. 
 
Also included is the blank format of the cash flow statement to use for practicing whether you remember the cash flow statement format or to use when doing revisio...
- Package deal
- Summary
- • 6 pages •
These notes include the format of the cash flow statement and its relevant notes with extra information of what each line item means as well as how to go about completing your cash flow statement correctly. These are small hints and notes which I learned off by heart in order to always get 80%+ when completing cash flow statements. 
 
Also included is the blank format of the cash flow statement to use for practicing whether you remember the cash flow statement format or to use when doing revisio...