<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//edulight.hmegroup.co.za/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-201/my-lessons/internal-controls-over-cash/</loc>
		<lastmod>2026-09-23T11:29:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-201/my-lessons/managing-cash-in-a-business/</loc>
		<lastmod>2026-09-23T11:29:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-201/my-lessons/cash-and-cash-equivalents/</loc>
		<lastmod>2026-09-23T11:28:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/financial-accounting-102-mastery-test/</loc>
		<lastmod>2026-09-22T15:26:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/financial-accounting-102-capstone-workbook/</loc>
		<lastmod>2026-09-22T15:15:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/avoiding-common-accounting-errors/</loc>
		<lastmod>2026-09-22T15:11:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/checking-your-calculations/</loc>
		<lastmod>2026-09-22T15:10:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/planning-your-work/</loc>
		<lastmod>2026-09-22T15:09:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/reading-the-information-carefully/</loc>
		<lastmod>2026-09-22T15:09:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/how-to-approach-an-integrated-accounting-problem/</loc>
		<lastmod>2026-09-22T15:08:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/integrated-accounting-cycle-full-practice-case/</loc>
		<lastmod>2026-09-22T15:00:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/integrated-worked-example/</loc>
		<lastmod>2026-09-22T14:47:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/financial-statements/</loc>
		<lastmod>2026-09-22T14:43:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/adjusted-trial-balance/</loc>
		<lastmod>2026-09-22T14:40:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/trial-balance-and-adjustments/</loc>
		<lastmod>2026-09-22T14:39:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/journals-and-ledgers-review/</loc>
		<lastmod>2026-09-22T14:39:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/from-source-documents-to-transactions/</loc>
		<lastmod>2026-09-22T14:38:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/the-complete-accounting-cycle/</loc>
		<lastmod>2026-09-22T14:38:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/financial-statements-practice-pack/</loc>
		<lastmod>2026-09-22T14:24:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/common-exam-traps-4/</loc>
		<lastmod>2026-09-22T14:04:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/completing-financial-statements/</loc>
		<lastmod>2026-09-22T14:03:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/owners-equity-capital/</loc>
		<lastmod>2026-09-22T14:03:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/classification-of-assets-and-liabilities/</loc>
		<lastmod>2026-09-22T14:02:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/statement-of-financial-position/</loc>
		<lastmod>2026-09-22T14:00:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/statement-of-profit-or-loss/</loc>
		<lastmod>2026-09-22T14:00:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/from-adjusted-trial-balance-to-financial-statements/</loc>
		<lastmod>2026-09-22T13:59:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/adjusted-trial-balance-practice-pack/</loc>
		<lastmod>2026-09-22T13:54:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/common-exam-traps-3/</loc>
		<lastmod>2026-09-22T13:47:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/integrated-adjustment-example/</loc>
		<lastmod>2026-09-22T13:47:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/checking-for-errors/</loc>
		<lastmod>2026-09-22T13:44:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/preparing-the-adjusted-trial-balance/</loc>
		<lastmod>2026-09-22T13:43:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/recording-adjustments/</loc>
		<lastmod>2026-09-22T13:42:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/why-adjustments-are-necessary/</loc>
		<lastmod>2026-09-22T13:42:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/from-trial-balance-to-adjusted-trial-balance/</loc>
		<lastmod>2026-09-22T13:41:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/error-correction-exercises/</loc>
		<lastmod>2026-09-22T12:44:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/common-exam-traps-in-error-correction/</loc>
		<lastmod>2026-09-22T12:38:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/comprehensive-error-correction-example/</loc>
		<lastmod>2026-09-22T12:37:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/effect-of-errors-on-financial-statements/</loc>
		<lastmod>2026-09-22T12:37:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/correcting-accounting-errors/</loc>
		<lastmod>2026-09-22T12:36:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/suspense-accounts/</loc>
		<lastmod>2026-09-22T12:35:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/errors-that-do-and-do-not-affect-the-trial-balance/</loc>
		<lastmod>2026-09-22T12:35:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/types-of-accounting-errors/</loc>
		<lastmod>2026-09-22T12:34:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/exercise-bank-reconciliation-practice-pack/</loc>
		<lastmod>2026-09-22T12:23:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/common-exam-traps-2/</loc>
		<lastmod>2026-09-22T12:11:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/preparing-a-bank-reconciliation-statement/</loc>
		<lastmod>2026-09-22T12:11:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/bank-charges-interest-and-other-adjustments/</loc>
		<lastmod>2026-09-22T12:10:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/outstanding-payments/</loc>
		<lastmod>2026-09-22T12:10:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/outstanding-deposits/</loc>
		<lastmod>2026-09-22T12:09:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/why-the-cash-book-and-bank-statement-differ/</loc>
		<lastmod>2026-09-22T12:09:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/what-is-a-bank-reconciliation/</loc>
		<lastmod>2026-09-22T12:08:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/receivables-exercises-bad-debts-adjustments/</loc>
		<lastmod>2026-09-22T11:52:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/presenting-receivables-in-the-financial-statements/</loc>
		<lastmod>2026-09-22T11:38:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/adjusting-receivables/</loc>
		<lastmod>2026-09-22T11:38:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/writing-off-receivables/</loc>
		<lastmod>2026-09-22T11:25:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/allowance-for-expected-credit-losses-doubtful-debts/</loc>
		<lastmod>2026-09-22T11:25:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/irrecoverable-debts/</loc>
		<lastmod>2026-09-22T11:24:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/understanding-trade-receivables/</loc>
		<lastmod>2026-09-22T11:24:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/adjustment-exercises-01-accruals-prepayments/</loc>
		<lastmod>2026-09-22T11:16:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/common-exam-traps/</loc>
		<lastmod>2026-09-22T11:08:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/recording-and-adjusting-accruals-and-prepayments/</loc>
		<lastmod>2026-09-22T11:06:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/income-received-in-advance/</loc>
		<lastmod>2026-09-22T11:03:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/prepaid-expenses/</loc>
		<lastmod>2026-09-22T11:03:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/accrued-income/</loc>
		<lastmod>2026-09-22T11:02:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/accrued-expenses/</loc>
		<lastmod>2026-09-22T11:01:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/the-accrual-concept/</loc>
		<lastmod>2026-09-22T11:00:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/ppe-exercises-depreciation-asset-disposal/</loc>
		<lastmod>2026-09-22T10:18:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/disposal-of-assets/</loc>
		<lastmod>2026-09-22T09:28:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/depreciation-methods/</loc>
		<lastmod>2026-09-22T09:27:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/depreciation/</loc>
		<lastmod>2026-09-22T09:26:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/determining-the-cost-of-an-asset/</loc>
		<lastmod>2026-09-22T09:25:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/capital-expenditure-vs-revenue-expenditure/</loc>
		<lastmod>2026-09-22T09:25:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/what-is-property-plant-and-equipment/</loc>
		<lastmod>2026-09-22T09:24:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/inventory-exercises-01-cost-of-sales-inventory-valuation-2/</loc>
		<lastmod>2026-09-22T08:24:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/inventory-errors-and-their-effects/</loc>
		<lastmod>2026-09-22T07:24:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/inventory-valuation/</loc>
		<lastmod>2026-09-22T07:23:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/cost-of-sales/</loc>
		<lastmod>2026-09-22T07:18:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/cost-of-inventory/</loc>
		<lastmod>2026-09-22T07:16:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/inventory-systems-periodic-vs-perpetual/</loc>
		<lastmod>2026-09-22T07:14:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/inventory-exercises-01-cost-of-sales-inventory-valuation/</loc>
		<lastmod>2026-09-22T07:11:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-102/my-lessons/introduction-to-inventory/</loc>
		<lastmod>2026-09-22T06:32:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/introduction-to-financial-ratios/</loc>
		<lastmod>2026-09-21T15:36:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/reviewing-common-errors-and-exam-technique/</loc>
		<lastmod>2026-09-21T15:36:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/comprehensive-worked-example-part-2-trial-balance-adjustments-and-statements/</loc>
		<lastmod>2026-09-21T15:35:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/comprehensive-worked-example-part-1-recording-and-posting/</loc>
		<lastmod>2026-09-21T15:34:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/the-accounting-cycle-recap/</loc>
		<lastmod>2026-09-21T15:33:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/how-the-statements-connect/</loc>
		<lastmod>2026-09-21T15:20:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/the-cash-flow-statement-introduction/</loc>
		<lastmod>2026-09-21T15:19:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/the-balance-sheet/</loc>
		<lastmod>2026-09-21T15:18:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/the-statement-of-changes-in-equity/</loc>
		<lastmod>2026-09-21T15:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/the-income-statement/</loc>
		<lastmod>2026-09-21T15:17:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/overview-of-the-financial-statements/</loc>
		<lastmod>2026-09-21T15:17:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/worked-examples-preparing-adjusting-entries/</loc>
		<lastmod>2026-09-21T15:01:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/depreciation-basics/</loc>
		<lastmod>2026-09-21T15:00:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/accrued-expenses-and-accrued-revenue/</loc>
		<lastmod>2026-09-21T14:59:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/prepaid-expenses-and-unearned-revenue/</loc>
		<lastmod>2026-09-21T14:57:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/revenue-recognition-and-the-matching-principle/</loc>
		<lastmod>2026-09-21T14:56:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/cash-basis-vs-accrual-basis/</loc>
		<lastmod>2026-09-21T14:55:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/finding-and-correcting-errors/</loc>
		<lastmod>2026-09-21T14:42:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/worked-example-from-ledger-to-trial-balance/</loc>
		<lastmod>2026-09-21T14:41:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/preparing-a-trial-balance/</loc>
		<lastmod>2026-09-21T14:41:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/purpose-of-the-trial-balance/</loc>
		<lastmod>2026-09-21T14:40:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/practice-posting-and-balancing/</loc>
		<lastmod>2026-09-21T14:29:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/calculating-account-balances/</loc>
		<lastmod>2026-09-21T14:29:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/posting-from-journal-to-ledger/</loc>
		<lastmod>2026-09-21T14:28:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/introduction-to-t-accounts/</loc>
		<lastmod>2026-09-21T14:27:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/what-is-a-ledger/</loc>
		<lastmod>2026-09-21T14:25:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/practice-journalising-a-month-of-transactions/</loc>
		<lastmod>2026-09-21T14:08:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/compound-journal-entries/</loc>
		<lastmod>2026-09-21T14:06:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/worked-examples-recording-transactions-in-the-journal/</loc>
		<lastmod>2026-09-21T14:05:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/journal-entry-format/</loc>
		<lastmod>2026-09-21T14:05:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/the-purpose-of-the-general-journal/</loc>
		<lastmod>2026-09-21T14:04:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/from-source-document-to-transaction/</loc>
		<lastmod>2026-09-21T06:50:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/common-source-documents-invoices-receipts-bank-statements/</loc>
		<lastmod>2026-09-21T06:49:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/what-are-source-documents/</loc>
		<lastmod>2026-09-21T06:49:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/which-events-get-recorded-and-which-dont/</loc>
		<lastmod>2026-09-21T06:47:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/practice-analysing-transactions/</loc>
		<lastmod>2026-09-21T05:11:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/worked-examples-simple-business-transactions/</loc>
		<lastmod>2026-09-21T05:10:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/analysing-a-transaction-step-by-step/</loc>
		<lastmod>2026-09-21T05:10:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/why-every-transaction-has-two-sides/</loc>
		<lastmod>2026-09-21T05:09:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/the-principle-of-double-entry-bookkeeping/</loc>
		<lastmod>2026-09-21T05:08:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/common-mistakes-and-how-to-avoid-them/</loc>
		<lastmod>2026-09-20T19:30:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/worked-examples-applying-the-rules/</loc>
		<lastmod>2026-09-20T19:29:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/normal-balances/</loc>
		<lastmod>2026-09-20T19:29:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/the-rules-of-debit-and-credit-by-account-type/</loc>
		<lastmod>2026-09-20T19:28:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/what-debit-and-credit-actually-mean/</loc>
		<lastmod>2026-09-20T19:25:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/classifying-accounts-worked-examples/</loc>
		<lastmod>2026-09-20T18:17:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/the-chart-of-accounts/</loc>
		<lastmod>2026-09-20T18:17:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/the-five-account-categories-assets-liabilities-equity-revenue-expenses/</loc>
		<lastmod>2026-09-20T18:15:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/what-is-an-account/</loc>
		<lastmod>2026-09-20T18:14:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/practice-applying-the-equation-to-business-scenarios/</loc>
		<lastmod>2026-09-20T12:48:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/worked-examples-how-transactions-affect-the-equation/</loc>
		<lastmod>2026-09-20T12:47:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/the-accounting-equation-assets-liabilities-equity/</loc>
		<lastmod>2026-09-20T12:42:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/assets-liabilities-and-equity-explained/</loc>
		<lastmod>2026-09-20T12:42:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/what-is-financial-accounting/</loc>
		<lastmod>2026-09-20T09:50:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/financial-accounting-in-the-real-world/</loc>
		<lastmod>2026-09-20T09:49:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/basic-accounting-terminology/</loc>
		<lastmod>2026-09-20T09:48:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/users-of-accounting-information/</loc>
		<lastmod>2026-09-20T09:48:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/financial-accounting-101/my-lessons/the-purpose-of-financial-accounting/</loc>
		<lastmod>2026-09-20T09:47:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/7-day-accounting-mastery-challenge/my-lessons/accounting-foundations-your-first-step-to-mastery/</loc>
		<lastmod>2026-09-20T08:37:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/7-day-accounting-mastery-challenge/my-lessons/accounting-equation-how-everything-fits-together/</loc>
		<lastmod>2026-09-20T08:34:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/7-day-accounting-mastery-challenge/my-lessons/debits-credits-the-rules-you-need-to-know/</loc>
		<lastmod>2026-09-20T08:32:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/7-day-accounting-mastery-challenge/my-lessons/accounting-mastery-challenge-put-it-all-together/</loc>
		<lastmod>2026-09-15T08:54:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/7-day-accounting-mastery-challenge/my-lessons/financial-statements-turning-accounting-records-into-useful-information/</loc>
		<lastmod>2026-09-15T08:22:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/7-day-accounting-mastery-challenge/my-lessons/trial-balance-checking-that-the-accounts-balance/</loc>
		<lastmod>2026-09-15T07:29:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://edulight.hmegroup.co.za/my-courses/7-day-accounting-mastery-challenge/my-lessons/journals-ledgers-recording-and-organising-transactions/</loc>
		<lastmod>2026-09-15T06:45:06+00:00</lastmod>
	</url>
</urlset>
<!-- XML Sitemap generated by Rank Math SEO Plugin (c) Rank Math - rankmath.com -->