# Grade 10 Accounting Flashcards

> Spaced-repetition flashcards covering Grade 10 Accounting topics — definitions, formulas, and exam tips.

- Page: https://www.hlayiso.com/grade-10/accounting/flashcards
- Flashcard decks: 24
- Topics: 7

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## Flashcards by topic

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### BOOKKEEPING OF A SOLE TRADER

- Cash Transactions: CRJ, CPJ & PCJ — 15 cards
- Combined Cash & Credit Transactions — 15 cards
- Credit Transactions: DJ, DAJ, CJ, CAJ & GJ — 15 cards
- Debtors & Creditors Reconciliation — 15 cards
- GAAP Principles & Accounting Concepts — 15 cards
- Informal vs Formal Bookkeeping & Indigenous Practices — 15 cards
- Internal Control & Code of Ethics — 15 cards
- Posting to Subsidiary Ledgers & Control Accounts — 15 cards
- Posting to the General Ledger & Trial Balance — 15 cards

### SALARIES AND WAGES

- Recording Salaries & Wages in Journals — 15 cards
- Salary & Wage Calculations: Scales, Deductions & Contributions — 15 cards

### YEAR-END ACCOUNTING PROCEDURES, PRE- AND POST-ADJUSTMENT TRIAL BALANCE, FINAL ACCOUNTS

- Depreciation: Straight-Line & Diminishing Balance Methods — 15 cards
- Post-Adjustment Trial Balance & Final Accounts — 15 cards
- Year-End Adjustments: Accruals, Prepayments & Corrections — 15 cards

### PREPARATION OF FINANCIAL STATEMENTS

- Notes to the Financial Statements — 15 cards
- Statement of Comprehensive Income (Income Statement) — 15 cards
- Statement of Financial Position (Balance Sheet) — 15 cards

### ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS

- Liquidity & Solvency Ratios — 15 cards
- Profitability Ratios — 15 cards
- Return on Owner's Equity & Interpretation — 15 cards

### COST ACCOUNTING

- Cost Calculations: Prime Cost, Total Cost and Cost of Sales — 15 cards
- Cost Concepts: Direct & Indirect Materials, Labour and Overheads — 15 cards

### BUDGETING

- Budgeting Concepts: Types and Purpose of Budgets — 15 cards
- Cash Budget: Receipts, Payments and Calculations — 15 cards

## Frequently asked questions

### What are Hlayiso flashcards?

Short, spaced-repetition cards covering definitions, formulas, and key facts for Grade 10 Accounting.

### Are the cards pre-made or do I make them?

Both. Hlayiso ships curated decks per Grade 10 Accounting topic, and you can create your own decks to share or revise privately.

### How does spaced repetition work?

Cards you get right are shown less often; cards you struggle with come back sooner. Over a few sessions you end up remembering the hard stuff.

### Can I study offline?

The Hlayiso app keeps your active decks on your device, so you can review without a connection.

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