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Grade 12 Accounting: modules and lessons

Explore Grade 12 Accounting: 9 modules and 74 lesson entries. Use the dorKk lesson guide to plan revision and catch-up study.

dorKk provides pre-recorded CAPS-aligned video lessons for self-paced study alongside schoolwork. Choose a module below, find the lesson that matches your classwork, and use the sequence to identify gaps. This guide lists lesson titles; access to the videos depends on your subscription. dorKk is not an online school.

Source: dorKk English lesson list dated 21 January 2026. Catalogue entries may differ from current app availability.

Plan your study

  1. Choose the module you are currently studying at school.
  2. Try a textbook question first and note where you get stuck.
  3. Watch the matching lesson, try again and keep a list of questions for your teacher.

COMPANIES

  1. 1.1.THEORY 1
  2. 1.2.THEORY 2
  3. 1.3.ORDINARY SHARE CAPITAL
  4. 1.4.INCOME TAX
  5. 1.5.ORDINARY SHARE DIVIDENDS
  6. 1.6.RETAINED INCOME
  7. 1.7.CAPITALIZED INTEREST, DIRECTORS FEES AND AUDIT FEES
  8. 1.8.BUYING BACK SHARES

FINAL ACCOUNTS OF COMPANIES

  1. 2.1.GENERALLY ACCEPTED ACCOUNTING PRACTICE (GAAP)
  2. 2.2.DEPRECIATION
  3. 2.3.PREPAID AND ACCRUED EXPENSES
  4. 2.4.DEFERRED AND ACCRUED INCOMES
  5. 2.5.CONSUMABLE STORES ON HAND
  6. 2.6.TRADING STOCK DEFICIT OR SURPLUS
  7. 2.7.PROVISION FOR BAD DEBTS
  8. 2.8.CAPITALIZED INTEREST, DIRECTORS FEES AND AUDIT FEES
  9. 2.9.INCOME TAX
  10. 2.10.ORDINARY SHARE DIVIDENDS
  11. 2.11.FINAL ACCOUNTS
  12. 2.12.INCOME STATEMENT
  13. 2.13.BALANCE SHEETS
  14. 2.14.CASH FLOW STATEMENTS THEORY
  15. 2.15.CASH GENERATED FROM OPERATIONS
  16. 2.16.CHANGES IN WORKING CAPITAL
  17. 2.17.CHANGES IN CASH
  18. 2.18.DIVIDENDS PAID NOTE
  19. 2.19.INCOME TAX 1
  20. 2.20.INCOME TAX 2
  21. 2.21.INCOME TAX 3
  22. 2.22.TANGIBLE ASSETS
  23. 2.23.CASH FLOW STATEMENT CASH EFFECTS FROM OPERATING ACTIVITIES
  24. 2.24.CASH FLOW STATEMENT EFFECTS OF INVESTMENT ACTIVITIES
  25. 2.25.CASH EFFECTS OF FINANCING ACTIVITIES
  26. 2.26.CHANGES IN CASH AND CASH EQUIVALENTS

ANALYSIS AND INTERPRETATION OF COMPANIES

  1. 3.1.PROFITABILITY
  2. 3.2.LIQUIDITY
  3. 3.3.SOLVENCY AND DEBT EQUITY
  4. 3.4.RETURN ON SHAREHOLDERS EQUITY
  5. 3.5.RETURN ON TOTAL CAPITAL EMPLOYED
  6. 3.6.NET ASSET VALUE AND EARNINGS PER SHARE
  7. 3.7.DIVIDENDS PER SHARE

INVENTORY VALUATIONS

  1. 4.1.INVENTORY THEORY
  2. 4.2.PERPETUAL STOCK AND PERIODIC STOCK METHODS
  3. 4.3.SPECIFIC ID AND FIFO
  4. 4.4.WEIGHTED AVERAGE PRICE
  5. 4.5.FINANCIAL STATEMENTS
  6. 4.6.RATIOS

FIXED ASSETS

  1. 5.1.TANGIBLE ASSETS THEORY
  2. 5.2.TANGIBLE ASSETS IN FINANCIAL STATEMENTS
  3. 5.3.CONTROL
  4. 5.4.TANGIBLE ASSETS ETHICS

COST ACCOUNTING

  1. 6.1.CONCEPTS PRIME COSTS
  2. 6.2.VARIOUS COSTS AND BREAK EVEN POINT
  3. 6.3.PRODUCTIVITY
  4. 6.4.PRODUCTION COST STATEMENT
  5. 6.5.CLOSING TRANSFERS AND COST OF SALES NOTE
  6. 6.6.ABRIDGED INCOME STATEMENT
  7. 6.7.RATIOS
  8. 6.8.ETHICAL AND UNETHICAL LABOUR BEHAVIOUR

RECONCILLIATIONS

  1. 7.1.DEBTORS RECONCILLIATION
  2. 7.2.CREDITORS RECONCILIATION STATEMENTS 1
  3. 7.3.CREDITORS RECONCILIATION STATEMENTS 2
  4. 7.4.BANK RECONCILIATION STATEMENTS
  5. 7.5.BANK RECONCILIATION STATEMENTS 2

VAT

  1. 8.1.THEORY
  2. 8.2.VAT CALCULATIONS
  3. 8.3.ADDITIONAL ADJUSTMENTS
  4. 8.4.ETHICS AND CONTROL
  5. 8.5.VAT CONTROL ACCOUNT

BUDGETS

  1. 9.1.DEBTORS COLLECTION SCHEDULE
  2. 9.2.CREDITORS PAYMENT SCHEDULE
  3. 9.3.CASH BUDGETS
  4. 9.4.PROJECTED INCOME STATEMENT
  5. 9.5.ADDITIONAL CALCULATIONS

Questions about access

Are the lessons live?

No. The video lessons are pre-recorded for study at your own pace.

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