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-285756223100 GAUTENG DEPARTMENT OF EDUCATIONACCOUNTING GRADE 11ANNUAL TEACHING PLAN2020WEEKLY PLAN 2020TERM 1TERM 2TERM 3TERM 4WEEKDATEWEEKDATEWEEKDATEWEEKDATE1Jan 15Jan 17(3)11Mar 31Apr 03(4)22Jul 07Jul 10(4)33Sep 29Oct 02(4)2Jan 20Jan 2412Apr 06Apr 09(4)23Jul 13Jul 1734Oct 05Oct 093Jan 27Jan 3113Apr 14Apr 17(4)24Jul 20Jul 2435Oct 12Oct 164Feb 03Feb 0714Apr 20April 2425Jul 27Jul 3136Oct 19Oct 235Feb 10Feb 1415Apr 28Apr 30(3)26Aug 03Aug 0737Oct 26Oct 306Feb 17Feb 2116May 04May 0827Aug 11Aug 14(4)38Nov 02Nov 067Feb 24Feb 2817May 11May 1528Aug 17Aug 2139Nov 09Nov 138Mar 02Mar 0618May 18May 2229Aug 24Aug 2840Nov 16Nov 209Mar 09Mar 1319May 25May 2930Aug 31Sep 0441Nov 23Nov 2710Mar 16Mar 2020Jun 01Jun 0531Sep 07Sep 1142Nov 30Dec 02(3)21Jun 08Jun 1232Sep 14Sep 1848505347PUBLIC HOLIDAYS TERM ONE TERM TWOTERM THREE01 January 10 April 09 August21 March 13 April 10 August 27 April24 September01 May Summary of Grade 11 Annual Teaching PlanTERM 1Week 1Week 2Week 3Week 4Week 5Week 6Week 7Week 8Week 9Week 1015/01/20-17/01/2020/01/20-24/01/2027/01/20-31/01/2003/02/20-07/02/2010/02/20-14/02/2017/02/20-21/02/2024/02/20-28/02/2002/03/20-06/03/2009/03/20-13/03/2016/03/20-20/03/20TopicReconciliationsFixed AssetsPartnerships : Adjustments, ledger, accounting equation, final accounts Financial sBankCreditors Number of activities 3 Activities4 Activities4 Activities4 Activities4 Activities4 Activities4 Activities4 Activities3 Activities4 ActivitiesCumulative % of ATP covered 3%4% (7%)4% (11%)4% (15%)4% (19%)4% (23%)3% (26%)4% (30%)3% (33%)4% (37%)Integrate Internal control and ethics with all the topicsAssessmentWritten report: 50 Marks6 Informal Class Tests & 1 Controlled Practice TestTest :100 Marks , Duration : 1? HoursTERM 2Week 11Week12Week 13Week 14Week 15Week 16Week 17Week 18Week 19Week 20Week 2131/03/20-03/04/2006/04/20-09/04/2014/04/20-17/04/2020/04/20-24/04/2028/04/20-30/04/2004/05/20-08/05/2011/05/20-15/05/2018/05/20-22/05/2025/05/20-29/05/2001/06/20-05/06/2008/06/20-12/06/20TopicPartnerships: Financial statementsPartnerships: Analysis and interpretation of statementsCost Accounting (Manufacturing) –Ledger Accounts RevisionMidyear examinationNumber of activities 3 Activities4 Activities3 Activities4 Activities4 activities4 Activities4 Activities4 ActivitiesCumulative % of ATP covered 3% (40%)4% (44%)3% (47%) 3% (50%)3% (53%)3% (56%)4% (60%)4% (64%)Integrate Internal control and ethics with all the topics6 Informal Class Test & 2 Practice Exam PapersMidyear examinationP1 =150 marks 2 Hours AssessmentProject:50 Marks P2 =150 marks2 HoursSummary of Grade 11 Annual Teaching PlanTERM 3Week 22Week 23Week 24Week 25Week 26Week 27Week 28Week 29Week 30Week 31Week 3207/07/20-10/07/2013/07/20-17/07/2020/07/20-24/07/2027/07/20-31/07/2003/08/20-07/08/2011/08/20-14/08/2017/08/20-21/08/2024/08/20-28/08/2031/08/20-04/09/2007/09/20-11/09/2014/09/20-18/09/20TopicBudgeting: Projected income statement, debtors’ collection and creditors’ payments, cash budgetsInventory systemClubs: Concepts, Ledger, Statement of receipts and paymentsRevision Number of activities 3 Activities4 Activities4 Activities3 Activities4 Activities4 activities4 Activities4 Activities4 Activities4 Activities4 ActivitiesCumulative % of ATP covered 3% (67%)4% (71%)4% (75%)3% (78%)3% (81%)4% (85%)4% (89%)2% (91%)2% (93%)Integrate Internal control and ethics with all the topicsAssessment5 Informal Class Tests & 1 Controlled Practice TestPresentation : 50 Marks Budgets/Inventory Test :100 Marks , Duration : 1? HoursTERM 4Week 33Week 34Week 35Week 36Week 37Week 38Week 39Week 40Week 41Week 4229/09/20-02/10/2005/10/20-09/10/2012/10/20-16/10/2019/10/20-23/10/2026/10/20-30/10/2002/11/20-06/11/2009/11/20-13/11/2016/11/20-20/11/2023/11/20-27/11/2030/11/20-02/12/20TopicValue Added Tax (VAT)Revision and examination preparationFinal examinationEnd of term four Number of activities 4 Activities4 ActivitiesCumulative % of ATP covered 3% (96%)4% (100%)Integrate Internal control and ethics with all the topicsAssessment2 Informal Class Test & 3 Practice Exam PapersFinal examination-2 PapersP1 =150 marks 2 Hours P2 =150 marks2 HoursACRONYMSFAISFinancial Advisory and Intermediary Services ActFICAFinancial Intelligence Centre ActFSBFinancial Services BoardGAAPGenerally Accepted Accounting PracticeIFRSInternational Financial Reporting StandardsIRBAIndependent Regulatory Board of AuditorsSAICASouth African Institute of Chartered AccountantsSAIPASouth African Institute of Professional AccountantsSARSSouth African Revenue ServicesVATValue Added TaxWEB SITE ADDRESSESActs on lineacts.co.zaFSBfsb.co.za SAICAsaica.co.zaSAIPAsaipa.co.zaSARS.zaAnnual teaching Plan Grade 11TERM 1 - TERM 4Week/hourTopicContentAssessment Activities Recommended resourcesContinuously throughout the yearEthicsIdentification and analysis of ethical behaviour applicable to financial environments with reference to accountability, transparency and sustainabilityThis topic should be integrated with other topics using appropriate scenariosIntegrate Ethics with formal and informal assessment activities Case studiesNewspaper articlesTextbookContinuously throughout the yearInternal controlDemonstration of the knowledge of internal audit processes: Definition and explanation of what is meant by an internal auditKnowledge of the difference between internal control and internal audit, the role of the internal auditor, division of duties, documentation and physical controls.Identification of internal audit procedures relating to:Handling of cashBuying and selling on creditStock DebtorsCreditors.This topic should be integrated with other topics.Integrate Internal Control with formal and informal assessment activitiesAccess to an owner of an informal businessQuestionnaireTERM 1WeekDateTopicContent Assessment ActivitiesRecommended resourcesDate completedWeek 1 -27%15/01/20-24/01/20Bank ReconciliationReconciliation of bank statements with cash journals in order to prepare bank reconciliation statements:Outstanding depositsCheques not yet presented for paymentStop/debit ordersDirect transfersBank chargesInterest received or chargedCorrection of errors or omissionsCheques R/D or cancelledPost-date cheques received/issued.Integration of issues of internal controlIntegration of ethical issuesMinimum 7 ActivitiesInformal TestWorkbooks & other relevant resources, Pen, pencil, ruler & calculatorsBank statementsBank brochuresWeek 34%11%27/01/20-31/01/20Creditors ReconciliationsReconciliation of statements received from creditors with accounts in Creditors’ Ledger of a business in order to prepare creditor’s reconciliation statements:Outstanding invoices or credit notesOutstanding paymentsDiscounts not recordedCorrection of errors or omissions.Integration of issues of internal controlIntegration of ethical issuesMinimum4 ActivitiesInformal TestWorkbooks & other relevant resources, Pen, pencil, ruler & calculatorsCreditor’s Statements February-refer to Assessment Plan SBA – TASK 1Formal Task - WRITTEN REPORT 50 marksWeekDate TopicContentAssessment ActivitiesRecommended resourcesDate completedWeek 4 – 612%23%03/02/20-21/02/20Tangible/Fixed assetsUnderstanding the concept of a tangible/fixed asset registerRecording the acquisition of tangible/fixed assetsCalculation and recording of depreciationOn cost price (straight-line method)Diminishing balance method.Understanding how tangible/fixed assets are recorded when they are fully depreciated. [Residual value of R1]minimum of 12 activitiesInformal TestsMinimum of twoTextbooksNewspaper adverts and articlesRecording the disposal of tangible/fixed assets(cash, credit, trade-in):On cost price (straight-line method)Diminishing balance method.Understanding how tangible/fixed assets are recorded when they are fully depreciatedRecording the disposal of tangible/fixed assets (cash, credit, trade-in):At the beginning of a financial yearDuring a financial yearAt the end of a financial year.Integration of issues of internal control – control measures over fixed assetsIntegration of ethical issues relating to fixed assets – responsible use of fixed assetsWeekDate TopicContentAssessment ActivitiesRecommended resourcesDate completedWeek 7 - 1014%24/02/20-20/03/20Financial Accounting of partnerships -preparationDefinition and explanation of accounting concepts unique to partnerships:PartnershipCapital accountsCurrent accountsInterest on capitalSalaries to partnersBonus to partnersDivision of profits/lossesminimum of 15 activitiesTextbooksExamples of partnership agreementsAccounting stationeryGAAP principlesDefinition and explanation of Generally Accepted Accounting Practice (GAAP) principles:Historical costPrudenceMaterialityBusiness entity ruleGoing concernMatchingInformal TestsMinimum of twoBookkeeping of a partnershipAccounting cycle of partnerships:Documents and journalsPost to the LedgerTrial BalanceWeekDate TopicContentAssessment ActivitiesRecommended resourcesDate completedRefer to previous page37%Financial Accounting of partnershipsPreparation of final accounts and financial statements of a partnership taking into account year-end adjustmentsAccounting equationYear-end adjustments:Trading stock deficit/surplusConsumable stores on handDepreciation (on cost price/straight line, on diminishing balance methods)Bad debtsBad debts recovered (including receipts from solvent estates)Correction of errors/omissionsAccrued income (receivable)Income received in advance (deferred)Expenses prepaidAccrued expenses (payable)Provision for bad debtsBonus to partnersInterest on capitalInterest on loan (capitalised)Appropriation of profit/loss.Final accounts:Trading accountProfit and Loss accountAppropriation accountRefer to previous page TextbooksExamples of partnership agreementsAccounting stationeryTerm 1: Formal assessmentForms of assessmentWritten reportTestContent covered in term one.Total marks50100 Marks , Duration : 1? HoursTERM 2WeekDate TopicContentAssessment ActivitiesRecommended resourcesDate completedWeek 11-1310%31/03/20-17/04/20Partnership:Financial statementsReversal of certain year-end adjustments at beginning of next financial period, i.e. accruals, income received in advance and prepaymentsFinancial statements and notes:Income statements (Statement of Comprehensive Income)Balance Sheet (Statement of Financial Position)minimum of 10 activities2 Informal TestsWeek14 -156%53%20/04/20-30/04/20Financial accounting partnerships analysis and interpretationAnalysis and interpretation of financial statements and notesRevision of the following:Gross profit on salesGross profit on cost of salesNet profit on salesOperating expenses on salesOperating profit on salesCurrent ratioAcid test ratioSolvency ratiominimum of 8 activities Informal TestInformal TestTextbook Introduction to and covering of the following:Stock turnover rateStock holding periodAverage debtors’ collection periodAverage creditors’ payment periodDebt-equity ratio (gearing)Partners’ earningsReturn on partners’ equity Term two check Assessment plan SBA TASK: PROJECT Marks : 50NOTE:Teachers should give the RESEARCH Section of the project to learners towards the end of term 1 and instruct learners to submit it in term 2 or as prescribed in Assessment Plan. WeekDate TopicContentAssessment ActivitiesRecommended resourcesDate completedWeek16 - 1811%64%04/05/20-22/05/20Cost AccountingIntegration of ethical issues , internal audit and internal control relating to a manufacturing environmentCalculation of the following costs in a manufacturing environment and preparation of ledger accounts.variable and fixed coststhe cost a product using variable and fixed costsunit costcontribution per unitbreakeven pointraw material stockBalance sheetwork-in-progress stockfinished goods stockconsumable stores stock (indirect materials)salesNominal and costs itemscost of salesraw materials issuedfactory wagesfactory electricityfactory rentdepreciation on factory equipmentdirect (raw) materials costdirect labour costfactory overhead costadministration costselling and distribution costminimum of 12 activitiesminimum of 2 informal testsTextbookAccounting stationeryWeek 1925/05/20- 29/05/20RevisionTwo Past papers(Week20 – 21)01/06/20- 12/06/20Midyear examinationTerm 2: Formal assessmentForms of assessmentProjectMidyear examinationMarks50Paper 1 = 1502hrs Term one and term two contentPaper 2 = 150 2hrsTERM 3WeekDate TopicContentAssessment ActivitiesRecommended resourcesDate completedWeek 22 –2514%78%07/07/20-31/07/20BudgetingPreparation and presentation of a cash budget for sole traders:Projected receipts and paymentsProjected debtors ‘collectionProjected creditors’ paymentsCash budgetPreparation and presentation of Projected Income Statement (Statement of Comprehensive Income)Projected revenue and expenditureIntegration of ethical issuesIntegration of internal audit and internal control issues.minimum of 10 activitiesminimum of 2 informal testsTextbookAccounting stationeryWeek 26- 2811%89%03/08/20-21/08/20Inventory systemsDefinition and explanation of the following stock systems:Perpetual stock systemPeriodic stock systemKnowledge of the advantages and disadvantages of the periodic and perpetual stock systemRecording of transactions using the periodic stock system in the journals and ledgers, comparing it with the perpetual stock system:Purchases account as opposed to Trading Stock accountOpening Stock and Closing Stock accountsTrading accountCarriage on purchasesCustom and import dutiesIntegration of ethical issuesIntegration of internal audit and internal control issues.minimum of 12 activitiesminimum of 2 informal testsTextbookAccounting stationeryWeekDate TopicContentAssessment ActivitiesRecommended resourcesDate completedWeek 29 - 304%93%24/08/20-04/09/20ClubsDefinition and explanation of accounting concepts unique to non-profit organisations (clubs):Non-profit organisationsConstitutionAccumulated fundsMembership feesEntrance feesAffiliation feesHonorariumSurplusDeficitPosting to the Ledger (particularly accounts unique to non-profit organisations, viz. Accumulated Fund, membership fees, entrance fees, stock accounts, e.g. refreshments, ties, rugby jerseys)Preparation of Statement of Receipts and PaymentsUnderstanding of difference between receipts & income and; payments & expensesminimum of 8 activitiesinformal testTextbookConstitutions of clubsAccounting stationery Week 31,3207/09/20-18/09/20Revision exercisesRevision of term’s workTextbook exercisesTerm 3: Formal assessmentForms of assessmentPresentation : Budgets/InventoryTestTotal marks50100 Marks , Duration : 1? HoursA test should cover the content dealt with during the term.(Refer to Assessment plan )Daily assessment is important to monitor teaching and learning.TERM 4WeekDate TopicContentAssessment ActivitiesRecommended resourcesDate completedWeek33,347%100%29/09/20-09/10/20Value Added Tax (VAT)Perform VAT calculations:Use current rateAdd VAT to cost price plus mark-up amountCalculate VAT from VAT-inclusive amountInvoice or receipt baseUnderstand the effect of bad debts, discounts and goods returned on VATIntegrate ethics relating to VAT: VAT fraud, etc.Integrate internal audit and internal control processes over collection of VAT from customers and payment of VAT to SARS.minimum of 8 activitiesminimum of 2 informal testsTextbookAccounting stationeryNewspaper articlesWeek 35,36,3712/10/20-30/10/20Revision exercisesRevision of all topics in preparation for final examination.Past exam papers ,a minimum of three papers /or revision activities Final examinationContent for term one to term four Term 4Year-markFinal examinationTotal100Paper 1 = 1502 hours 400Paper 2 = 1502 hoursNOTE: Class-Work, Class Tests and Home-Works form part of Informal Assessment and should be on-going. The suggested number of these activities per week is shown in the ASSESSMENT TASKS/ACTIVITIES column. The informal assessment must be thoroughly monitored and controlled by the SMT and Subject Advisors. Teachers may also include additional tasks, such as Case Study, Presentation, etc. as Informal Assessment.These are minimum standards, you can teach beyond the content suggested in the CAPS document.Strictly use NCS CAPS policy document.The teaching time for Accounting is 4 hours per week (5 day cycle) i.e. 4/27.5 hrs.Summary of activities / tasks given against the expected:TERM TERM 1TERM 2TERM 3TERM 4TOTAL NUMBERNumber of informal activities expected38 30428118Actual number givenNumber of class tests expected0606050219Actual number givenExam practice papers (expected)0102010307Actual number givenANNEXURE: SUMMARY OF ACCOUNTING CONTENT ACROSS TWO PAPERS Grade 11 Implementation date: 2019GRADE 11: PAPER 1GRADE 11: PAPER 2GRADE 11- Financial indicatorsRecording, Reporting and Evaluation of Financial Information & Corporate GovernanceManufacturing, Forecasting & Internal Auditing and Control*Financial Indicators for Financial Reporting (Grade 11 Paper 1)11.1.1Concepts relating to partnerships11.2.1Preparation of bank and creditors' reconciliationsGross profit on sales; Gross profit on cost of sales; Net profit on sales; Operating expenses on sales; Operating profit on sales; Current ratio; Acid test ratio; Stock turnover rate; Stock holding period; Average debtors’ collection period; Average creditors’ payment period; Solvency ratio; Return on partners’ equity11.1.2Concepts relating to GAAP11.2.2Value Added Tax calculations11.1.3Ledger accounts of partnerships; & interpretation thereof11.2.3Manufacturing concepts11.1.4Financial accounting of non-profit organisations (clubs) (not examinable)11.2.4Cost Accounting - Ledger accounts11.1.5Accounting equation of partnerships11.2.5Calculation of unit costs and break-even point11.1.6Adjustments & final accounts of partnerships; Trial balances11.2.6Preparation of Cash Budget for sole traders11.1.7Income Statement (Statement of Comprehensive Income) of partnerships11.2.7Preparation of Projected Income Statement for sole traders11.1.8Balance Sheet (Statement of Financial Position) & Notes of partnerships11.2.8?Application of internal control & audit processes: cash, fixed assets, inventories, debtors, creditors, income & expenses (including salaries/wages) & including financial indicators ##Financial Indicators for Internal Control (Grade 11 Paper 2)Profitability Gross profit on cost of sales; Net profit on sales; Operating expenses on sales; Operating profit on salesLiquidity Stock turnover rate; Stock holding period; Average debtors’ collection period; Average creditors’ payment period11.1.9Analysis and interpretation of financial statements of partnerships *11.2.9Valuation of fixed assets including depreciation & asset disposal11.1.10Valuation of fixed assets including additions, depreciation & disposal11.2.10Periodic & perpetual inventory systems - concepts, recording & control11.1.11Periodic & perpetual stock systems - concepts & reporting11.2.11Ethical behaviour in financial environments11.1.12Ethical behaviour in financial environments??? ................
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