Past papers / Grade 12 / Accounting
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.
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.
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 | Date | Start | Duration | Marks |
|---|---|---|---|---|
| Paper 1 | Thu 22 Oct 2026 | 09:00 | 2 hours | 150 |
| Paper 2 | Wed 28 Oct 2026 | 14:00 | 2 hours | 150 |
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
Papers and memos by year
2025 May/June
Accounting - 2025 May/June NSC/SC. Direct PDF links open the DBE file where available; otherwise the session page lists every subject pack.
2025 November
Accounting - 2025 November NSC. Direct PDF links open the DBE file where available; otherwise the session page lists every subject pack.
2024 May/June
Accounting - 2024 May/June NSC/SC. Direct PDF links open the DBE file where available; otherwise the session page lists every subject pack.
2024 November
Accounting - 2024 November NSC. Direct PDF links open the DBE file where available; otherwise the session page lists every subject pack.
2023 May/June
Accounting - 2023 May/June NSC/SC. Direct PDF links open the DBE file where available; otherwise the session page lists every subject pack.
2023 November
Accounting - 2023 November NSC. Direct PDF links open the DBE file where available; otherwise the session page lists every subject pack.
2022 May/June
Accounting - 2022 May/June NSC/SC. Direct PDF links open the DBE file where available; otherwise the session page lists every subject pack.
2022 November
Accounting - 2022 November NSC. Direct PDF links open the DBE file where available; otherwise the session page lists every subject pack.
2021 May/June
Accounting - 2021 May/June NSC/SC. Direct PDF links open the DBE file where available; otherwise the session page lists every subject pack.
2021 November
Accounting - 2021 November NSC. Direct PDF links open the DBE file where available; otherwise the session page lists every subject pack.
2020 November
Accounting - 2020 November NSC. Direct PDF links open the DBE file where available; otherwise the session page lists every subject pack.
2019 May/June
Accounting - 2019 May/June NSC. Direct PDF links open the DBE file where available; otherwise the session page lists every subject pack.
2019 November
Accounting - 2019 November NSC. Direct PDF links open the DBE file where available; otherwise the session page lists every subject pack.
2018 Supplementary
Accounting - 2018 Supplementary (Feb/March). Direct PDF links open the DBE file where available; otherwise the session page lists every subject pack.
- Paper 1Question paper (DBE session)Memo (DBE session)
- Paper 2Question paper (DBE session)Memo (DBE session)
Open full 2018 Supplementary (Feb/March) pack on education.gov.za
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.