This is an Accounting Grade 10 controlled test from the Eastern Cape, dated 10 March 2026, worth 100 marks and to be completed in 90 minutes. The paper covers four topics: GAAP principles and the accounting equation, journals, the General Ledger, and the Debtors Ledger. Question 1 requires learners to match GAAP principles such as the business entity rule, historical cost and the going concern principle to their descriptions, and to record the effect of given transactions on the accounting equation.
The following document, Accounting Grade 10 Term 1 Controlled Test.pdf, is the full document.
Term 1 Content Brief
Accounting Grade 10 Term 1 Controlled Test PDF AYZ-007
Key terms covered include GAAP (Generally Accepted Accounting Practice) principles such as the business entity rule, historical cost, the going concern principle and the code of ethics, along with the accounting equation, journals, the General Ledger and the Debtors Ledger.
The test consists of 7 pages including the cover page. Question 1 covers GAAP principles and the accounting equation (15 minutes), followed by journals (30 minutes), the General Ledger (30 minutes) and the Debtors Ledger (15 minutes).
By the end of this test, learners should be able to match GAAP principles to their descriptions, record the effect of transactions on the accounting equation, and process transactions through journals, the General Ledger and the Debtors Ledger.