# Grade 10 Accounting Notes > CAPS-aligned Grade 10 Accounting revision notes, broken down topic by topic with worked examples, diagrams, and key definitions. - Page: https://www.hlayiso.com/grade-10/accounting/notes Breadcrumbs: [Home](https://www.hlayiso.com/) › [Grade 10](https://www.hlayiso.com/grade-10) › [Accounting](https://www.hlayiso.com/grade-10/accounting) › [Notes](https://www.hlayiso.com/grade-10/accounting/notes) ## Topics Each section has a free preview; the full notes are in the free Hlayiso account. ### BOOKKEEPING OF A SOLE TRADER - [BOOKKEEPING OF A SOLE TRADER notes](https://www.hlayiso.com/grade-10/accounting/notes/bookkeeping-of-a-sole-trader) - [Informal vs Formal Bookkeeping & Indigenous Practices](https://www.hlayiso.com/grade-10/accounting/notes/bookkeeping-of-a-sole-trader/informal-vs-formal-bookkeeping-and-indigenous-practices) - [Internal Control & Code of Ethics](https://www.hlayiso.com/grade-10/accounting/notes/bookkeeping-of-a-sole-trader/internal-control-and-code-of-ethics) - [GAAP Principles & Accounting Concepts](https://www.hlayiso.com/grade-10/accounting/notes/bookkeeping-of-a-sole-trader/gaap-principles-and-accounting-concepts) - [Cash Transactions: CRJ, CPJ & PCJ](https://www.hlayiso.com/grade-10/accounting/notes/bookkeeping-of-a-sole-trader/cash-transactions-crj-cpj-and-pcj) - [Posting to the General Ledger & Trial Balance](https://www.hlayiso.com/grade-10/accounting/notes/bookkeeping-of-a-sole-trader/posting-to-the-general-ledger-and-trial-balance) - [Credit Transactions: DJ, DAJ, CJ, CAJ & GJ](https://www.hlayiso.com/grade-10/accounting/notes/bookkeeping-of-a-sole-trader/credit-transactions-dj-daj-cj-caj-and-gj) - [Posting to Subsidiary Ledgers & Control Accounts](https://www.hlayiso.com/grade-10/accounting/notes/bookkeeping-of-a-sole-trader/posting-to-subsidiary-ledgers-and-control-accounts) - [Combined Cash & Credit Transactions](https://www.hlayiso.com/grade-10/accounting/notes/bookkeeping-of-a-sole-trader/combined-cash-and-credit-transactions) - [Debtors & Creditors Reconciliation](https://www.hlayiso.com/grade-10/accounting/notes/bookkeeping-of-a-sole-trader/debtors-and-creditors-reconciliation) ### SALARIES AND WAGES - [SALARIES AND WAGES notes](https://www.hlayiso.com/grade-10/accounting/notes/salaries-and-wages) - [Salary & Wage Calculations: Scales, Deductions & Contributions](https://www.hlayiso.com/grade-10/accounting/notes/salaries-and-wages/salary-and-wage-calculations-scales-deductions-and-contributions) - [Recording Salaries & Wages in Journals](https://www.hlayiso.com/grade-10/accounting/notes/salaries-and-wages/recording-salaries-and-wages-in-journals) ### YEAR-END ACCOUNTING PROCEDURES, PRE- AND POST-ADJUSTMENT TRIAL BALANCE, FINAL ACCOUNTS - [YEAR-END ACCOUNTING PROCEDURES, PRE- AND POST-ADJUSTMENT TRIAL BALANCE, FINAL ACCOUNTS notes](https://www.hlayiso.com/grade-10/accounting/notes/year-end-accounting-procedures-pre-and-post-adjustment-trial-balance-final-accounts) - [Depreciation: Straight-Line & Diminishing Balance Methods](https://www.hlayiso.com/grade-10/accounting/notes/year-end-accounting-procedures-pre-and-post-adjustment-trial-balance-final-accounts/depreciation-straight-line-and-diminishing-balance-methods) - [Year-End Adjustments: Accruals, Prepayments & Corrections](https://www.hlayiso.com/grade-10/accounting/notes/year-end-accounting-procedures-pre-and-post-adjustment-trial-balance-final-accounts/year-end-adjustments-accruals-prepayments-and-corrections) - [Post-Adjustment Trial Balance & Final Accounts](https://www.hlayiso.com/grade-10/accounting/notes/year-end-accounting-procedures-pre-and-post-adjustment-trial-balance-final-accounts/post-adjustment-trial-balance-and-final-accounts) ### PREPARATION OF FINANCIAL STATEMENTS - [PREPARATION OF FINANCIAL STATEMENTS notes](https://www.hlayiso.com/grade-10/accounting/notes/preparation-of-financial-statements) - [Statement of Comprehensive Income (Income Statement)](https://www.hlayiso.com/grade-10/accounting/notes/preparation-of-financial-statements/statement-of-comprehensive-income-income-statement) - [Statement of Financial Position (Balance Sheet)](https://www.hlayiso.com/grade-10/accounting/notes/preparation-of-financial-statements/statement-of-financial-position-balance-sheet) - [Notes to the Financial Statements](https://www.hlayiso.com/grade-10/accounting/notes/preparation-of-financial-statements/notes-to-the-financial-statements) ### ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS - [ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS notes](https://www.hlayiso.com/grade-10/accounting/notes/analysis-and-interpretation-of-financial-statements) - [Profitability Ratios](https://www.hlayiso.com/grade-10/accounting/notes/analysis-and-interpretation-of-financial-statements/profitability-ratios) - [Liquidity & Solvency Ratios](https://www.hlayiso.com/grade-10/accounting/notes/analysis-and-interpretation-of-financial-statements/liquidity-and-solvency-ratios) - [Return on Owner's Equity & Interpretation](https://www.hlayiso.com/grade-10/accounting/notes/analysis-and-interpretation-of-financial-statements/return-on-owners-equity-and-interpretation) ### COST ACCOUNTING - [COST ACCOUNTING notes](https://www.hlayiso.com/grade-10/accounting/notes/cost-accounting) - [Cost Concepts: Direct & Indirect Materials, Labour and Overheads](https://www.hlayiso.com/grade-10/accounting/notes/cost-accounting/cost-concepts-direct-and-indirect-materials-labour-and-overheads) - [Cost Calculations: Prime Cost, Total Cost and Cost of Sales](https://www.hlayiso.com/grade-10/accounting/notes/cost-accounting/cost-calculations-prime-cost-total-cost-and-cost-of-sales) ### BUDGETING - [BUDGETING notes](https://www.hlayiso.com/grade-10/accounting/notes/budgeting) - [Budgeting Concepts: Types and Purpose of Budgets](https://www.hlayiso.com/grade-10/accounting/notes/budgeting/budgeting-concepts-types-and-purpose-of-budgets) - [Cash Budget: Receipts, Payments and Calculations](https://www.hlayiso.com/grade-10/accounting/notes/budgeting/cash-budget-receipts-payments-and-calculations) ## Frequently asked questions ### Are the Grade 10 Accounting notes free? Each Grade 10 Accounting note section has a free preview on Hlayiso. Create a free Hlayiso account to read the full notes on the web or in the app; the free plan has daily limits. ### Are the notes aligned with CAPS and the ATP? Yes. All Grade 10 Accounting notes are written against the official CAPS curriculum and ATP so you only study what’s examinable. --- Hlayiso: free CAPS and IEB past papers, memos, notes and study guides for South African learners. When citing, link the page URL above, not a PDF or /api/ URL.