Accounting Grade 12 KZN June 2018 Memo

ik om hlayiso.com MARKS: 300 Where indicated, part-marks may be awarded to differentiate between differing qualities of answers from candidates. 1.4 | Cash Receipts Journal Cash Payment Journal | Accounting June 2018 Common Test education QUESTION 1 Department: Education PROVINCE OF KWAZULU-NATAL 49067 51775 860v" 840v" 18007 6800" 2 000 880v 12 600” 16 000” ACCOUNTING " “| [ 7 " " 10 1 MEMORANDUM : 66 327) 76 295 70 " Opsration one par comect Opetaiion one part correct JUNE 2018 1.2 | Calculate the Bank balance on 31 May 2018. (You may prepare a ledger account in order to do so). State whether this is a favourable or an unfavourable balance. NATIONAL ENIOR CERTIFICATE See 17 above — s 10 E 43 000M + 66 327] — 76 295M = 33 032M cperation one part correct See information A Favourable 1 check ine above calculation | OR GRADE 12 Bank Account Balance b/d 43 000 Total payment 76 295 Total Receipts 66 327 Balance c/d 33 032 MARKING PRINCIPLES: Penalties for foreign items are applied only if the candidate is not losing marks elsewhere in the question for that item. No double penalty applied. 409 327 109 327 Penalties for placement or poor presentation (e.g. details) are applied only if the candidate is earning marks on 5 the figures for that item. Full marks for correct answer. If answer incorrect, mark the workings provided. \f'2 pre-adjustment figure is shown as the final figure, award one mark. Not the method mark for the answer. 5 Unless otherwise indicated, the positive or negative effect of any figure must be considered to award the mark. Balance b/d 33 032 If no + or ~ sign or bracket is provided, assume that the figure is positive. This memorandum is not for public distribution, as certain items might imply incorrect treatment, The adjustments made are due to nuances in a certain question. Where penalties are applied, the marks for that section of the question cannot be a final negative, Where method marks are awarded for of before awarding the mark. peration, the marker must inspect the reasonableness of the answer In awarding method marks, ensure that candidates do not get full marks for any item that is incorrect. Be aware of candidates who provide valid alternatives beyond the marking guideline. Codes: f=foreign item; p=placement. This memorandum consists of 16 pages. a = Copyright reserved Please turn over

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Accounting Downl Briefly explain how the preparation of a creditors’ reconciliation as an internal control measure can assist the business i creditors effectively. Provide TWO points iN managing their TWO valid points vv vv It will assist the business in detecting errors/omissions in their books. It will show errors/omissions in the statement received Detect fraudulent activities and take action 2.2.2 4 A Creditors ledger account Statement 11 005 19 620 A + 880VV B + 875V4 Cc - 200Vv D +1910 +1910V OR + 3 820 E - 5000¥¥ 14 15 500V HI Operation one part correct 15 500 P_ Operation one pan corect 44 Sign ard’amount must be correct to award marks: If no sign, assume positive Accept brackets as a negative figure Foreign / superfluous entries -1 each line: cannot be less than 0 per line TOTAL MARKS 30 30 Copyright reserved Please turn over Accounting QUESTION 3 oaded from hlayiso.com June 2018 Common Test June 2018 Common Test 3.1 | Write only the letter (A-E) next to the question number. 3.1.1 [DY 3.1.2 | CY 3.1.3 [AY 4 7 3.14 1B 4 See 3.2.1 on the next page 3.2.2 | Prepare the Trade and other payables note on 28 February 2018. Creditors control 97 500V Creditors for salaries 10 095¥ SARS — PAYE 2190” Pension Fund (1 080 v+ 1 620%) 2700” UIF (135% + 135v) 270¥ SARS — income Tax (540 000 — 500 000”) 40 000v OPERATION ONE PART CORRECT 152 755V¥M4) 14 Copyright reserved Please turn over

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Accounting QUESTION 4 414 4.1.2 What is a Fixed Assets Register? Explain how this register assists the internal auditor in the course of his duties. 44.2 What is a fixed Assets Register? Any valid explanation vv The fixed Asset Register is the book in which all the assets owned by a business are recorded. Explain how this register assists the internal auditor in the course of his duties Any Valid explanation vv Can cross-check physical counts of assets to this register and assists in ensuring that depreciation and asset disposal figures are accurate. 4.1.3 a) [Calculate the total depreciation on Equipment on 30 June 2018. 615 000 -1 = 614 999¥ — 553 900” =61 099Y depreciation of the old equipment 30000x 10 x 6 100 12 = 1 500” depreciation of the new equipment New old : _ Total depreciation 1500M + 61 099M = 62 5991 Operation ona pau conor (b) | Calculate the carrying value of Vehicle sold on 31December 2017. 130 000 x 20 x 3 100 12 = 6 500” first year 130 000¥ — 6 500= 123 500 x 20 400 = 24 700M second year Operation one part correst 130 000 — 6 500 ~ 24 700 =98 800M x 20 x Goperation 100 12 = 9 880W1 third year Operation one part correct 98 800 - 9 880 = 88 920M carrying value of vehicle sold’opasicn Copyright reserved Please turn over Accounting Downloaded from hlayiso.com June 2018 Common Test 10 Ic | Calculate the carrying value of Equipment on 30 June 2018. 61 100¥ + 30 000v - 62 599M = 28 501 Moperaiion one bart connect See (a) June 2018 Common Test Ordinary share capital 300 000 shares @ R2 R600 000 100 000 shares @ R5 R500 000% | | (20 000) buy-back of shares @Rz2, 75 (R55 000) ¥ 380 000¥ shares @ R2,75 operation one part corect R1045 000m Retained income Balance at the beginning 181 900” Buy back of shares (20000 x 1,10) (22 000) ~ Net profit after tax 681 720~ Dividend check operation one part correct (260000) 41 Paid 84 000V Final (400 000 x 0.44) 176 000VW Balance at the end check operation one part correct 581 620M Copyright reserved

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Accounting D ownloaded from hlayiso.com June 2018 Common Test 5.1.5 | R. Reed, the owner, asked you to switch to the FIFO-method of inventory valuation when you are going to prepare the financial statements for 2018. What will your response be to this request? Any valid point V“¥v” The business must stay consistent from one year to the next in order to 3 compare results. Not ethically correct to manipulate profit by changing policies 3 Not acceptable practice — SARS will not approve 5.2 Identify ONE problem in relation to each branch, quoting figures/amounts to highlight the problem. In each case, offer the owner advice on how to solve the problem. Branch Comment and figures Advice vv v Yiviv He collected 15% of VAT He supposed to declare Hibberdene | for the whole accounting 1% extra to SARS. period, 15% commenced on (Mpisane) 1 April 2018. This is fraudulent. Too much stock on hand. | Restrict amount of stock on Umkomaas | Only 300 out of 1 580 have | hand as this could lead to been sold. theft or out of date stock. (Shabangu) Advertise or reduce prices. Instead of paying Shabangu a set monthly income he should pay him on commission based on sales. Umdloti R640 000 cash was Improve internal control stolen or missing (Lekota) Division of duties 5 6 Copyright reserved TOTAL MARKS 40 40 Please turn over Accounting 14 QUESTION 6 6.1.1 MADADENI LTD Corveet U6 oF bt June 2018 Common Test tS to earn the mark On the final answer for each Wem Ta the final column CASH FLOW STATEMENT FOR THE YEAR ENDED 28 FEBRUARY 2017 Cash flow from operating activities 1 273 700VM operation Cash generated by operations 1 852 950 Interest paid (54 000) Dividends paid (162 000¥ + 105 250VV) or (267 250) M1 pea (162 000 + 285 250 — 180 000) const Tax paid (23 400V + 240 800” — 6 200”) or (258 000) 4 peer (6 200 — 240 800 - 23 400) fone Cash flow from investing activities (1 181 700) operation Purchases of fixed assets (2 100 000) ¥ Proceeds on sale of fixed assets 788 3004 (17 420 950v + 150 650V -2 100 000” -14 683 300”) Decreased in financial asset 130 000W Cash flow from financing activities 716 000M operation Proceeds on shares issued 810 000v” Buy-back of shares (594 000) vv capa” correct Increase on loan 500 000 ¥ Net change in cash and cash equivalent 808 000M Operation Cash and cash equivalent at the beginning (603 000)” 27 Cash and cash equivalent at the end 205 000 v 27 If a working is shown as a final answer, award working mark only if brackets correctly applied for that item. Working may be done as T-account; inspect answer booklet for these workings. If item is incorrectly placed, award no marks for details orfigures, _ # Signs may be reversed; apply consistently; mark one line to benefit candidate. ‘#8 If workings not shown but figures is correct without brackets, award marks to cover workinige anid penalize on answer. Solvency ratio 17 420 950v + 250 000V + 1015 000 : 5 000 O00" + 635 2007 Binaiks Dimers 18 685 950 : 5 635 200 3.31: 1v¥4 Accept 3.3 :1 7 IF superfluous Ttems added tn workings, but answer Is Still the Same, penalise on answer 7 Copyright reserved Please turn over

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