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AI Study Helper

Welcome and How to Use the AI Study Helper

Test and Exam papers

June Exam papers

November Exam papers

Accounting Basics

Introduction to Accounting Concepts, Equation & Cycle

Accounting Concepts for a Sole Trader

The Accounting Equation and Classifying Accounts

Source Documents: The Proof Behind Every Entry

The Accounting Cycle

Key Terms: Accounting Basics

Worked Example: Hair Studio's First Month in Statements

Practice: Reading Source Documents

Cash Journals

The Cash Receipts Journal

Recording Receipts and Their Effect on the Equation

The Cash Payments Journal

Recording Payments and 
Their Effect on the Equation

Practice: Hair Studio's April Cash Transactions

The General Ledger and Trial Balance

The General Ledger and Double Entry

Posting to the Ledger and Balancing Accounts

The Trial Balance

Practice: Posting, Balancing and the April Trial Balance

Worked Example: Apex Services from Journals to Trial Balance

Module Quiz

Writing the Accounting Equation

Defining a Sole Trader

Classifying a Vehicle

Choosing a Source Document

Cash Receipts Journal Use

Income and the Equation

Recording Drawings

Effect of a Loan

The Double-Entry Principle

Debiting Bank

Posting the CPJ

Purpose of the Trial Balance

Calculating Profit

Bank After the Month's Journals

Money Paid Out

Finding Owner's Equity

Statement That Shows Profit

Trial Balance Totals

Test Yourself: Case Study on Alex's May Transactions

Learn the language of business: the accounting equation, source documents, the Cash Receipts and Cash Payments Journals, the General Ledger and the Trial Balance of a service business.

Follow one month in the life of a hair studio and learn how a service business records every rand, from the first receipt to a balanced Trial Balance.

Financial Literacy

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