# Note to the Balance Sheet and Asset disposal

> This section is the tangible-assets note on the Statement of Financial Position and the Asset Disposal account. Additions, depreciation and disposals must tie. Grade 12 Cash Flow treats disposal at…

- Page: https://www.hlayiso.com/grade-12/accounting/notes/fixed-assets/note-to-the-balance-sheet-and-asset-disposal

Breadcrumbs: [Home](https://www.hlayiso.com/) › [Grade 12](https://www.hlayiso.com/grade-12) › [Accounting](https://www.hlayiso.com/grade-12/accounting) › [Notes](https://www.hlayiso.com/grade-12/accounting/notes) › [Fixed Assets](https://www.hlayiso.com/grade-12/accounting/notes/fixed-assets) › [Note to the Balance Sheet and Asset disposal](https://www.hlayiso.com/grade-12/accounting/notes/fixed-assets/note-to-the-balance-sheet-and-asset-disposal)

## Full notes

This is a preview of the Note to the Balance Sheet and Asset disposal notes for Grade 12 Accounting. Create a free Hlayiso account to read the full notes, practise every question and track your progress.

## More in Fixed Assets

- [Residual value/called scrap value of R1](https://www.hlayiso.com/grade-12/accounting/notes/fixed-assets/residual-valuecalled-scrap-value-of-r1) — Previous section
- [All Fixed Assets sections](https://www.hlayiso.com/grade-12/accounting/notes/fixed-assets)

## Frequently asked questions

### What will I learn in "Note to the Balance Sheet and Asset disposal"?

This section covers Note to the Balance Sheet and Asset disposal as part of Fixed Assets in Grade 12 Accounting. You'll find clear explanations, worked examples, and key definitions aligned to the CAPS curriculum.

### Is this section aligned with the CAPS curriculum?

Yes. All notes on Hlayiso, including "Note to the Balance Sheet and Asset disposal", are written against the official CAPS curriculum and ATP for Grade 12 Accounting.

### What should I study after "Note to the Balance Sheet and Asset disposal"?

Continue with the next section in Fixed Assets, or test your understanding with the interactive quiz linked to this section.

---

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.
