Our workbook focuses on the cash and credit transactions up to and including the Balance Sheet - aiming to build a solid foundation for the FET phase. The "Accounting Cycle" poster will make the Accounting Cycle easy for both learners and educators new to the Learning Area to grasp. We hope you enjoy teaching from the workbook as much as we have loved designing it for you. The educator guide is on transparencies and for your convenience, each activity has mark allocations.