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Module 1: Foundation and Principles

Start Strong: Build the Fundamentals of Accounting Knowledge

See the Big Picture: Introduction to Accounting and Business Context

Lead with Integrity: Ethics in Accounting

Know the Rules: Generally Accepted Accounting Principles (GAAP)

Stay Safe: Internal Controls and Risk Management

Get Hands-On: Financial Accounting Fundamentals for Sole Traders

Checkpoint Quiz: Foundation and Principles Mastery

Checkpoint Quiz: Ethics and GAAP Readiness

Application Quiz: Internal Controls in Action

Skills Quiz: Sole Trader Journals and Ledgers

Capstone Quiz: From Source Documents to Trial Balance and Adjustments

Your Voice Matters: End-of-Course Feedback Survey

Master the core skills Grade 12 learners need to record, adjust, and reconcile financial information with integrity. Grade 12 Accounting: Recording, Adjusting, Reconciling for Ethical Reporting blends rock‑solid fundamentals with real‑world practice so students can produce accurate statements that meet ethical and GAAP standards. Start by building a strong foundation—understanding the role of accounting in business, stakeholders’ information needs, and the big picture behind financial reporting. Then dive into the essentials: source documents, journals, ledgers, trial balances, and the adjusting process that turns raw entries into reliable, decision‑ready reports. The course emphasizes ethics and internal controls at every step, helping students recognize risks, prevent errors and fraud, and uphold professional standards. With scenario‑based quizzes and hands‑on practice for sole trader businesses, learners gain confidence applying principles to everyday transactions, month‑end adjustments, and bank reconciliations. Whether you’re preparing for exams, aiming for top marks, or building skills for entrepreneurship, this course equips you to record with accuracy, adjust with insight, and reconcile with confidence—so your reports are not only correct, but ethical and useful.

Grade 12 Accounting: Recording, Adjusting, Reconciling for Ethical Reporting

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            <p>Numbers tell stories—about effort, choices, and integrity. This Grade 12 course equips you to record transactions accurately, make thoughtful adjustments, and reconcile accounts so those stories are clear and trustworthy. You’ll see how accounting powers real businesses, from sole traders to growing enterprises, and why ethical reporting matters for everyone who relies on financial information. By exploring the big picture of the business context and the role of accounting in decision-making, you’ll build confidence with the language of business while learning to think critically and act responsibly.</p>

<p>Module 1 lays the foundation you need to thrive. You’ll start by strengthening your fundamentals, then step into the world of ethics—learning why integrity is non-negotiable in accounting and how it shapes choices every day. You’ll get comfortable with GAAP, discover the purpose of internal controls and risk management, and practice core skills like journals, ledgers, and trial balances for sole traders. Quizzes throughout the module help you check your understanding, apply what you’ve learned, and build practical mastery—from source documents to adjustments. By the end, you won’t just know the rules—you’ll be ready to use them to produce reliable, ethical financial information that stakeholders can trust.</p>
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