# Grade 10 Accounting support

[Original web page](https://precisionbooksandlearning.co.za/en/grade-10-accounting)

As Accounting becomes a separate subject, the basic principles need to work together. Give yourself time to understand the reason behind each entry.

## Use the equation as a check.

Assets = Owner’s equity + Liabilities describes how a business’s resources are financed. When an owner deposits R500 into a new business’s bank account, Bank increases by R500 and Capital increases by R500. Both sides stay balanced. This is a capital contribution, not sales income.

## Debit does not always mean a decrease.

Debit and credit identify the two sides of an account. Their effect depends on the account type. In the R500 example, Bank is debited and Capital is credited. Learn the account type together with the change; a shortcut such as “money in means credit” can lead you astray.

## Build a routine that makes errors visible.

Work from the transaction to the accounts and then to the entry. When checking an answer, compare your reasoning with the memorandum. An answer that happens to balance is not necessarily correct. Bring a specific example of a mistake when asking for help.

- Name the two accounts involved.
- Identify each account type.
- Decide what increases or decreases before choosing debit or credit.

## Questions about this grade

### Does debit always mean money goes out?

No. Debit and credit are the two sides of an account; their effect depends on the account type. An increase in Bank is debited, for example. Identify the account and whether it increases or decreases before relying on a “money in” or “money out” shortcut.

### Is my answer correct if the accounts balance?

Not necessarily. Incorrect accounts or amounts can still balance on both sides. Check your account choices and reasoning against the transaction and memorandum. Balancing is a check, not proof on its own that everything is correct.

### What if my EMS foundations still feel uncertain?

Start with the ideas behind the grade 10 work: assets, liabilities, owner’s equity and the effect of a transaction. Choose a short example that shows where you get stuck. Mention that need on the form so I can talk to you about suitable support.

The first intake is in 2027. Exact class times and start dates are still being confirmed. The interest form requests no payment and does not confirm enrolment.

[Register interest](https://precisionbooksandlearning.co.za/en/interest?grade=10)

Nicolaine Ries: [079 343 9562](tel:+27793439562)