Grade 12

CAPS Accounting Grade 12 Past Papers

Accounting exams test financial statements, ledgers, analysis and ethics across two papers. Complete full papers in exam conditions, then reconcile every figure against the memo so you spot recurring calculation and format mistakes.

Past papers / Grade 12

2026 exam dates

National Senior Certificate dates for Accounting from the Department of Basic Education timetable. Confirm your own centre, start time and permit with your school.

Paper 1

Thu 22 Oct 2026

09:00 start, 2 hours, 150 marks

Paper 2

Wed 28 Oct 2026

14:00 start, 2 hours, 150 marks

Source: DBE Oct/Nov 2026 NSC timetable

What each paper covers

Topic weightings summarised from the CAPS examination guidelines so you can prioritise revision. Exact questions change each year - use this as a map, not a prediction.

Paper 1 - 150 marks (2 hours)

Paper 1 usually leans into companies, financial statements and analysis. Formats matter as much as arithmetic - lay out statements the way markers expect and show every balancing figure. Ethics and internal control questions are short but easy marks if you use CAPS wording.

  • Companies - unique ledger accounts and financial statements50 marks
  • Financial statements and notes (companies)40 marks
  • Analysis and interpretation of financial information35 marks
  • Ethics, internal control and corporate governance25 marks

Paper 2 - 150 marks (2 hours)

Paper 2 typically covers manufacturing, budgeting, reconciliations and cash-flow style problem solving. Work left to right through each calculation so a slip early does not wipe later marks. Keep a calculator habit for VAT, depreciation and cost totals.

  • Manufacturing and production cost statements40 marks
  • Budgets and projected figures35 marks
  • Reconciliations (bank, creditors, debtors)40 marks
  • Value-added tax, fixed assets and related calculations35 marks

Accounting Paper 1

Direct PDF links open the DBE file where available. Otherwise the session page lists every subject pack.

Accounting Paper 2

Need help with Grade 12 Accounting?

Practise with past papers, then book a CAPS tutor for guided walkthroughs, exam technique, and a plan for the topics you keep losing marks on.

More exam prep