A letter to the learner; 1. Indigenous bookkeeping and informal businesses; 2. Ethics; 3. GAAP principles; 4. Internal controls; 5. Financial accounting of a sole trader; 6. Bookkeeping of a sole trader – Revision of Grade 9 content; 7. Bookkeeping of a sole trader – Debtors; 8. Bookkeeping of a sole trader – Creditors; 9. Bookkeeping of a sole trader – Additional cash transactions and the Petty Cash Journal; 10. Bookkeeping of a sole trader – The General Journal; 11. Reconciliation of control accounts and Debtors and Creditors Lists; 12. Combined bookkeeping activities; 13. Value-added tax (VAT); 14. Salaries and wages; 15. Financial accounting of a sole trader – Final accounts and year-end adjustments; 16. Financial accounting of a sole trader – Financial statements; 17. Financial accounting of a sole trader – Interpretation of financial statements; 18. Cost Accounting; 19. Budgeting; 20. Revision activities.