ACCT · Grade 12 CAPS
Accounting
CAPS Grade 12 Accounting (Paper 1: Financial Reporting & Corporate Governance; Paper 2: Managerial Accounting, Budgeting & Internal Control)
Official DBE "Mind the Gap" Study Guides
Free downloadable Department of Basic Education self-study textbooks and literature guides.
Mind the Gap Study Guide
English
DBE Mind the Gap Study Guide: Accounting
12.39 MB PDF
CAPS Examination Guidelines
English
DBE Official CAPS Examination Guidelines (2021): Accounting 2021
1.19 MB PDF
Mind the Gap Study Guide
Afrikaans
DBE Mind the Gap Study Guide: Rekeningkunde
19.48 MB PDF
Official CAPS Examination Structure
Standard paper durations and mark allocations prescribed by the Department of Basic Education (DBE).
Paper 1
120 mins
150 marks
150 marks, 2 hours: Financial Statements of Companies, Fixed Assets, Cash Flow Statements, Financial Ratios & Audit Reports
Paper 2
120 mins
150 marks
150 marks, 2 hours: Manufacturing Cost Statements, Production Budgets, Cash Budgets, Stock Valuation (FIFO, Weighted Avg) & Internal Controls
Official Past Exam Papers & Marking Guidelines (64)
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2026 Accounting Paper 1 (May/June Eng)
Paper 1
English
2026 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum
2026 Accounting Paper 2 (May/June Eng)
Paper 2
English
2026 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
2026 Accounting Paper 1 (May/June Afr)
Paper 1
Afrikaans
2026 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum
2026 Accounting Paper 2 (May/June Afr)
Paper 2
Afrikaans
2026 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
2025 Accounting Paper 1 (Nov Eng)
Paper 1
English
2025 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2025 Accounting Paper 2 (Nov Eng)
Paper 2
English
2025 · October / November Final NSC
Question Paper
Marking Memo
2025 Accounting Paper 1 (Nov Afr)
Paper 1
Afrikaans
2025 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2025 Accounting Paper 2 (Nov Afr)
Paper 2
Afrikaans
2025 · October / November Final NSC
Question Paper
Marking Memo
2025 Accounting Paper 1 (May/June Eng)
Paper 1
English
2025 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum
2025 Accounting Paper 2 (May/June Eng)
Paper 2
English
2025 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
2025 Accounting Paper 1 (May/June Afr)
Paper 1
Afrikaans
2025 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum
2025 Accounting Paper 2 (May/June Afr)
Paper 2
Afrikaans
2025 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
2025 Accounting Paper 1 (Sept Trial)
Paper 1
English
2025 · September Preparatory / Trial Exams
Question Paper
Marking Memo
2025 Accounting Paper 2 (Sept Trial)
Paper 2
English
2025 · September Preparatory / Trial Exams
Question Paper
Marking Memo
2024 Accounting Paper 1 (NSC Nov Eng)
Paper 1
English
2024 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2024 Accounting Paper 2 (NSC Nov Eng)
Paper 2
English
2024 · October / November Final NSC
Question Paper
Marking Memo
2024 Accounting Paper 1 (Nov Afr)
Paper 1
Afrikaans
2024 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2024 Accounting Paper 2 (Nov Afr)
Paper 2
Afrikaans
2024 · October / November Final NSC
Question Paper
Marking Memo
2024 Accounting Paper 1 (May/June Eng)
Paper 1
English
2024 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum
2024 Accounting Paper 2 (May/June Eng)
Paper 2
English
2024 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
2024 Accounting Paper 1 (May/June Afr)
Paper 1
Afrikaans
2024 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum
2024 Accounting Paper 2 (May/June Afr)
Paper 2
Afrikaans
2024 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
2024 Accounting Paper 1 (Sept Trial)
Paper 1
English
2024 · September Preparatory / Trial Exams
Question Paper
Marking Memo
2024 Accounting Paper 2 (Sept Trial)
Paper 2
English
2024 · September Preparatory / Trial Exams
Question Paper
Marking Memo
2023 Accounting Paper 1 (Nov)
Paper 1
English
2023 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2023 Accounting Paper 2 (Nov)
Paper 2
English
2023 · October / November Final NSC
Question Paper
Marking Memo
2023 Accounting Paper 1 (Nov Afr)
Paper 1
Afrikaans
2023 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2023 Accounting Paper 2 (Nov Afr)
Paper 2
Afrikaans
2023 · October / November Final NSC
Question Paper
Marking Memo
2023 Accounting Paper 1 (May/June Eng)
Paper 1
English
2023 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum
2023 Accounting Paper 2 (May/June Eng)
Paper 2
English
2023 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
2023 Accounting Paper 1 (May/June Afr)
Paper 1
Afrikaans
2023 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum
2023 Accounting Paper 2 (May/June Afr)
Paper 2
Afrikaans
2023 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
2023 Accounting Paper 1 (Sept Trial)
Paper 1
English
2023 · September Preparatory / Trial Exams
Question Paper
Marking Memo
2023 Accounting Paper 2 (Sept Trial)
Paper 2
English
2023 · September Preparatory / Trial Exams
Question Paper
Marking Memo
2022 Accounting Paper 1 (Nov Eng)
Paper 1
English
2022 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2022 Accounting Paper 2 (Nov Eng)
Paper 2
English
2022 · October / November Final NSC
Question Paper
Marking Memo
2022 Accounting Paper 1 (Nov Afr)
Paper 1
Afrikaans
2022 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2022 Accounting Paper 2 (Nov Afr)
Paper 2
Afrikaans
2022 · October / November Final NSC
Question Paper
Marking Memo
2022 Accounting Paper 1 (May/June Eng)
Paper 1
English
2022 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum
2022 Accounting Paper 2 (May/June Eng)
Paper 2
English
2022 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
2022 Accounting Paper 1 (May/June Afr)
Paper 1
Afrikaans
2022 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum
2022 Accounting Paper 2 (May/June Afr)
Paper 2
Afrikaans
2022 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
2022 Accounting Paper 1 (Sept Trial)
Paper 1
English
2022 · September Preparatory / Trial Exams
Question Paper
Marking Memo
2022 Accounting Paper 2 (Sept Trial)
Paper 2
English
2022 · September Preparatory / Trial Exams
Question Paper
Marking Memo
2021 Accounting Paper 1 (Nov Eng)
Paper 1
English
2021 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2021 Accounting Paper 2 (Nov Eng)
Paper 2
English
2021 · October / November Final NSC
Question Paper
Marking Memo
2021 Accounting Paper 1 (Nov Afr)
Paper 1
Afrikaans
2021 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2021 Accounting Paper 2 (Nov Afr)
Paper 2
Afrikaans
2021 · October / November Final NSC
Question Paper
Marking Memo
2021 Accounting Paper 1 (May/June Eng)
Paper 1
English
2021 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum
2021 Accounting Paper 2 (May/June Eng)
Paper 2
English
2021 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
2021 Accounting Paper 1 (May/June Afr)
Paper 1
Afrikaans
2021 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum
2021 Accounting Paper 2 (May/June Afr)
Paper 2
Afrikaans
2021 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
2020 Accounting Paper 1 (Nov Eng)
Paper 1
English
2020 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2020 Accounting Paper 2 (Nov Eng)
Paper 2
English
2020 · October / November Final NSC
Question Paper
Marking Memo
2020 Accounting Paper 1 (Nov Afr)
Paper 1
Afrikaans
2020 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2020 Accounting Paper 2 (Nov Afr)
Paper 2
Afrikaans
2020 · October / November Final NSC
Question Paper
Marking Memo
2019 Accounting Paper 1 (Nov Eng)
Paper 1
English
2019 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2019 Accounting Paper 1 (Nov Afr)
Paper 1
Afrikaans
2019 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2019 Accounting Paper 1 (May/June Eng)
Paper 1
English
2019 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum
2019 Accounting Paper 1 (May/June Afr)
Paper 1
Afrikaans
2019 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum
2018 Accounting Paper 1 (Nov Eng)
Paper 1
English
2018 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2018 Accounting Paper 1 (Nov Afr)
Paper 1
Afrikaans
2018 · October / November Final NSC
Question Paper
Marking Memo
+1 Answer Book / Addendum
2018 Accounting Paper 1 (May/June Eng)
Paper 1
English
2018 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum
2018 Accounting Paper 1 (May/June Afr)
Paper 1
Afrikaans
2018 · May / June Mid-Year & Supplementary
Question Paper
Marking Memo
+1 Answer Book / Addendum