Accounting is one of the most practical and high-scoring matric subjects. Mastering
journals, ledgers, financial statements, VAT, and partnerships through real NSC past
papers significantly boosts your final marks. This hub gives you direct access to recent
papers and memos from the Department of Basic Education.
Paper Breakdown for Accounting
Paper 1: Focuses on bookkeeping, control accounts, financial statements for sole
traders/companies.
Paper 2: Covers VAT, clubs/societies, partnerships, manufacturing accounts, and
analysis.
Download Recent Accounting Past Papers & Memos
Note: 2025 May/June papers are also available on the official DBE site
( education.gov.za ). Always cross-check the latest uploads.
How to Study Accounting Past Papers Effectively
- Time yourself strictly (Paper 1 & 2 are usually 2–3 hours each).
- Mark using official memos and note calculation errors.
- Focus on recurring high-mark topics: bank reconciliations, depreciation, income
statements. - Practice drawing up full financial statements weekly.
Key Topics for 2026
- Sole trader and company financial statements
- VAT calculations and returns
- Partnership accounts and dissolution
- Inventory systems and control accounts
CTA: Finding Accounting concepts difficult? Our specialist accounting tutors can walk
you through past paper questions step-by-step and help you target the sections that
lose marks. Find an Accounting tutor near you or in your province today.