# Accounting Grade 12 Eastern Cape Mock 2016 Addendum (Afr) > Grade 12 Accounting addendum from the Eastern Cape Mock Exam 2016 (Afrikaans), 16 pages. Read online or get the free PDF download. - Page: https://www.hlayiso.com/library/accn-gr12-sept2016-answer-book-afr/dba9280a-0fd1-4e96-95ff-c253d71b358e - Updated: 2026-09-27 - Subject: Accounting - Grade: Grade 12 - Document type: Addendum - Year: 2016 - Exam period: Eastern Cape Mock Exam - Curriculum: CAPS - Pages: 16 Breadcrumbs: [Home](https://www.hlayiso.com/) › [Library](https://www.hlayiso.com/library) › [Grade 12](https://www.hlayiso.com/library/grade-12) › [Accounting](https://www.hlayiso.com/library/grade-12/accounting) › [Accounting Grade 12 Eastern Cape Mock 2016 Addendum (Afr)](https://www.hlayiso.com/library/accn-gr12-sept2016-answer-book-afr/dba9280a-0fd1-4e96-95ff-c253d71b358e) ## About this document Accounting · Grade 12 · Eastern Cape Mock Exam · 2016. Addendum, 16 pages. Read online or download the PDF. Read it free online on the page above; download the PDF from there. ## Document text Text extracted from the PDF. Layout, diagrams and tables may not survive extraction. ### Page 1 Downloaded from hlayiso.com Naam: NASIONALE SENIOR SERTIFIKAAT GRAAD 12 SEPTEMBER 2016 REKENINGKUNDE ANTWOORDEBOEK MAKSIMUM PUNTE GEMODEREERDE VRAAG PUNTE BEHAAL PUNT 1 45 2 40 3 70 4 70 5 40 6 35 300 Hierdie antwoordeboek bestaan uit 15 bladsye. *ACABA* ### Page 2 Downloaded from hlayiso.com 2 REKENINGKUNDE (OK/SEPTEMBER 2016) VRAAG 1: KOSTE REKENINGKUNDE 1.1 Kies ʼn gepaste voorbeeld/verduideliking uit KOLOM B om te pas by die term in KOLOM A. Skryf slegs die letter (A–E) teenoor die vraagnommer, (1.1.1–1.1.5) in die ANTWOORDEBOEK. 1.1.1 C  1.1.2 D  1.1.3 E  1.1.4 A  1.1.5 B  5 1.2 SIDDHI BASKET INK. 1.2.1 Fabrieksbokoste Voorman se salaris 198 000 Waardevermindering op fabriek en toerusting 86 560 Huuruitgawe ( 107 240 x 5/7) 76 600  Water en elektrisiteit (118 520 x 75%) 88 890  Versekering (34 845 x 2/3) 23 230  Diverse uitgawes (22 600 x 65%) 14 690  Operation One part correct 487 970  9 Produksiekostestaat op 29 Februarie 2016 Grondstofkoste 788 800  (42 400  + 745 500  + 38 500  – 37 600 ) One part correct Direkte arbeidskoste Balanserende bedrag 333 230  Primêre koste Bewerking(DGK + DAK) 1 122 030  Fabrieksbokoste Sien nota hierbo 487 970  Totale vervaardigingskoste Bewerking (min GiB B/S) 1 610 000  Goedere in bewering (beginsaldo) 27 600  Bewerking (plus GiB E/S) 1 637 600  Goedere in bewering (eindsaldo) (36 800)  Totale koste van produksie van klaarprodukte 1 600 800  18 400 x R87 operation 14 Kopiereg voorbehou Blaai asseblief om ### Page 3 Downloaded from hlayiso.com (OK/SEPTEMBER 2016) REKENINGKUNDE 3 1.3 KUNAL SE VEILIGHEIDSHEKKE 1.3.1 Bereken die gelykbreekpunt. 136 800 76 800  + 60 000  . = 516,2 (517) units  One part correct R860  – (180 + 255 + 155)  rks) 6 1.3.2 Vergelyk en lewer kommentaar oor die gelykbreekpynt en die vlak van produksie gedurende die afgelope twee jaar. Haal syfers aan. Comparison of the BEP with the level of production (with figures)  Comparison of the 2015 and 2016 (BEP and/or production – with figures)  General comment  The business was not able to break even during the current year (BEP: 516 units / produced 480 units). Ended up making a loss / a lower turnover than last year. The business produced less units this year compared to last year (540 in 2015 / 480 in 2016) The business was able to break-even last year by 32 (540 – 508) units. 6 1.3.3 Gee TWEE gepaste redes vir die toename in indirekte grondstofkoste en maak EEN voorstel aan Kunal hoe om hierdie koste te beheer. TWEE REDES: Any valid reasons   Increased cost due to inflation / transport costs / scarcity / wastage due to poor workmanship / theft of material. EEN VOORSTEL: Any valid suggestion related to the reason identified  Look for cheaper suppliers without compromising quality. Negotiate transport and delivery discounts and take advantage of bulk discounts Train and supervise workers to minimise wastage. Control stock regularly to identify shortages. 5 VRAAG 1: TOTALE 45 PUNTE Kopiereg voorbehou Blaai asseblief om ### Page 4 Downloaded from hlayiso.com 4 REKENINGKUNDE (OK/SEPTEMBER 2016) VRAAG 2: REKONSILIASIES 2.1 WAAR OF ONWAAR: 2.1.1 True  2.1.2 False  2.1.3 True  3 2.2 Bankrekonsiliasie 2.2.1 Bereken die korrekte saldo van die Bankrekening in die Algemene grootboek op 31 Julie 2016. 11 743 C11RJ : 17 680 + 23  + 522  + 189  = 18 414 (4 marks) CPJ : 12 490 + (45 + 132)  + 325  + 475  = 13 467 (3 marks) 6 553 + 18 414 – 13 467 = 11 500  One part corrccept alternative presentations such as columns/ledger account etc. 9 2.2.2 BANKREKONSILIASIESTAAT OP 31 JULIE 2016 Dr balance as per bank account 11 500  Refer 2.1.1 Dr outstanding cheques : No. 1287 675  No. 1299 810  25/07/16 2 290  Cr amount duplicated on statement 325  Cr balance as per statement 9 450  14 185 14 185  10 2.2.3 Gee EEN rede waarom die interne ouditeur bekommerd is oor Lucky se werksomskrywing. Valid reason  Lucky is the sole person controlling cash. This is open to mismanagement and fraud. Lucky does not have any supervision may neglect to take his tasks seriously. 2 2.2.4 Verduidelik aan Lucky waarom dit nodig is om elke maand ’n bankrekonsiliasiestaat op te stel. Verskaf TWEE punte. TWO valid points (with figures)   To check the business records against the bank records. To identify outstanding cheques and deposits To note and address errors and omissions To note stale cheques, bank charges, interest and/or debit orders. Effective cash maement / internal control mechanism Appropriate figures : late deposit of R2 120 / R1 200 outstanding cheque not discovered / errors in posting (R765 instead of R576) 4 Kopiereg voorbehou Blaai asseblief om ### Page 5 Downloaded from hlayiso.com (OK/SEPTEMBER 2016) REKENINGKUNDE 5 2.3 Krediteurerekonsiliasie 2.3.1 SALDO VAN SALDO VOLGENS NR. KREDITEURE- REKENINGSTAAT GROOTBOEKREKENING Saldo 87 320 95 400 (i) - 6 500  - 6 500  (ii) + 900  (iii) - 800  (iv) + 1 250  (v) - 4 000  (vi) + 3 530  + 2 400  (vii) - 5 000  TOTAAL 84 000 * 84 000 12 2.3.2 Watter advies kan jy, as interne ouditeur, gee aan die eienaar aangaande die aankoop van goedere deur die besigheid se rekening? Verwys na ’n AARP- beginsel in jou verduideliking. Any valid explanation  Reference to the GAAP principle  The owner should not use the business accounts for private use. Private use is always recorded as drawings. The business account will be distorted and not reflect the correct information of the operation of the business. Business entity principle. 3 VRAAG 2: TOTALE 40 PUNTE Kopiereg voorbehou Blaai asseblief om ### Page 6 Downloaded from hlayiso.com 6 REKENINGKUNDE (OK/SEPTEMBER 2016) VRAAG 3: VASTE BATES EN MAATSKAPPYE – FINANSIЁLE STATE 3.1.1 ALGEMENE GROOTBOEK VAN MICAILA BPK. BATEVERKOPEREKENING (N12) Accumulated Depreciation 2015 31 Equipment 66 200 * 2015 31 of Equipment 51 500  Dec Dec One part correct (43 225  + 8 275 ) Profit on sale of 800  15 000  Bank assets Balancing figure * 67 000 67 000 6 3.1.2 Bereken die totale waardevermindering op toerusting. 5 3.1.3 Bereken die drawaarde van toerusting. 5 Kopiereg voorbehou Blaai asseblief om ### Page 7 Downloaded from hlayiso.com (OK/SEPTEMBER 2016) REKENINGKUNDE 7 3.2 Inkomstestaat vir die jaar geëindig 29 Februarie 2016 Verkope 3 402 000 Koste van verkope (2 250 000  + 30 000 ) (2 280 000)  Bruto wins 1 122 000 * Ander inkomstes 165 450 Huurinkomste ( 98 523 + 9 523 ) 108 046  Kommissie-inkomste (60 281  – 5 577 ) 54 704  Wins met verkoop van bate 800  Voorsiening vir oninbare skuld-aansuiwering 1 900  Bruto bedryfsinkomste 1 287 450  16 Bedryfsuitgawes (1 057 005) Ouditfooie 27 500 Diverse uitgawes 76 120 Munisipale dienste 215 800 Salarisse en lone 235 820  Direkteursfooie (316 100  + 10 900 ) 327 000  Korting toegestaan (6 330 – 180 ) 6 150  Verbruiksgoedere (24 770  – 1 970 ) 22 800  Handelsvoorraadtekort 2 540  Waardevermindering Verwys na 3.1.1 Bedryfswins 230 445 * 14 Rente-inkomste (220 000 x 8,5% x 9/12) 14 025  Wins voor rente-uitgawe 244 470 Rente-uitgawe (1 064 000 – 975 400) (88 600)  Netto wins voor inkomstebelasting 155 870 Inkomstebelasting (46 770)  Netto wins na inkomstebelasting 109 100 * 38 Kopiereg voorbehou Blaai asseblief om ### Page 8 Downloaded from hlayiso.com 8 REKENINGKUNDE (OK/SEPTEMBER 2016) 3.3 HANDELS- EN ANDER ONTVANGBARE BEDRAE Debiteurekontrole (280 200 + 3 600  + 1 200 ) 285 000  Provision for bad debts (2,5% of debtors control) (7 125)  Net trade debtors (this step is not necessary) 277 875 Accrued Income (9 523 + 4 675) 1 mark each 14 198  SARS : Income tax 3 570  Operation, one part correct 295 643  8 3.4 Uittreksel: BEDRYFSBATES afdeling van die Balansstaat. BEDRYFSBATES 739 255  Inventories (415 400 – 2 540) 412 860  Trade and other receivables check 3.3 295 643  Cash and cash equivalents ( 34 172  – 3 420 ) 30 752  8 VRAAG 3: TOTALE 70 PUNTE Kopiereg voorbehou Blaai asseblief om ### Page 9 Downloaded from hlayiso.com (OK/SEPTEMBER 2016) REKENINGKUNDE 9 VRAAG 4: FINANSIЁLE STATE, KONTANTVLOEI EN INTERPRETASIE 4.1 AANDELEKAPITAAL Gemagtigde aandelekapitaal 1 200 000 gewone aandele Uitgereikte aandelekapitaal 820 000 Gewone aandele (1 Julie 2015) 7 134 000 180 000 Aandele uitgereik teen R9,20 elk 1 656 000  Bewerking Aandele teruggekoop Een deel korrek; in hakies (75 000)  (gemiddelde aandeleprys R8,79 elk ) (659 250)  925 000  Gewone aandele (30 Junie 2016) 8 130 750  Operation Bewerking 7 4.2 KONTANTVLOEISTAAT VIR DIE JAAR GEЁINDIG 30 JUNIE 2016 KONTANT UIT BEDRYFSAKTIWITEITE Kontant gegenereer uit bedrywighede Rente betaal (675 000) Inkomstebelasting betaal (606 000)  – 15 500  + 656 100 – 34 600  * Dividende betaal (1 164 400)  369 000  + 795 400  * KONTANT UIT BELEGGINGSAKTIWITEITE Vaste bates aangekoop (856 450) Opbrengs uit die verkoop van vaste bates 28 200  - 11 935 460  + 856 450  + 12 363 550  - 1 256 340  * Toename in vaste deposito 330 000 KONTANT UIT FINANSIERINGSAKTIWITEITE (231 500)  Opbrengs uit aandele verkoop 1 656 000  Fondse aangewend vir terugkoop van aandele (75 000 x 9,30) (697 500)  Afname in lening (5 300 000 – 4 110 000) (1 190 000)  NETTO VERANDERING IN KONTANT EN 442 670  KONTANTEKWIVALENTE Kontant en kontantekwivalente (1 Julie 2015) (48 370)  Kontant en kontantekwivalente (30 Junie 2016) 394 300 22 Kopiereg voorbehou Blaai asseblief om ### Page 10 Downloaded from hlayiso.com 10 REKENINGKUNDE (OK/SEPTEMBER 2016) 4.3 4.3.1 Bereken die persentasie bedryfswins op totale verkope. 2 810 000 x 100 = 19%  One part correct; must be % 14 784 000 3 4.3.2 Bereken die gemiddelde debiteure invorderingstermyn (in dae). 734 150 (3 marks) 1⁄ (575 500  + 892 800 ) 2 𝑥 365 = 36,3 days  One part correct 7 392 000  5 4.3.3 Bereken die netto batewaarde per aandeel (11 935 460 + 620 000 + 2 051 300) : (4 110 000 + 1 157 750) 14 606 760  : 5 267 750  = 2,8 : 1  One part correct (x : 1) 4 4.3.4 Bereken die skuld/ekwiteitsverhouding. 4 110 000  : 9 339 010  = 0,44 : 1  One part correct (x : 1) 3 4.4 Lewer kommentaar oor die likiditeit van die besigheid. Haal DRIE finansiële aanwysers (met syfers) aan in jou verduideliking. Financial indicators and figures    Valid comment  Any three of: Current ratio : 1,1 : 1 to1,8 : 1 Acid test ratio : 0,5 : 1 to 1,1 : 1 Debtors collection period : 42 days to 36,3 days (check 4.3.2) Creditors payment period 54 days to 60 days General comment: The liquidity has generally improved. The business is able to pay short term debts with current assets. Improvement is collections from debtors – still not reached to the desired 30 days. Short term credit is also being effectively managed – by taking the maximum permissible credit term (60 days) making use of short term finance. 8 Kopiereg voorbehou Blaai asseblief om ### Page 11 Downloaded from hlayiso.com (OK/SEPTEMBER 2016) REKENINGKUNDE 11 4.5 Sommige aandeelhouers voel die maatskappy het te veel van die lening terugbetaal. Wat sal jou antwoord aan hulle wees? Verwys na TWEE finansiële aanwysers met relevante syfers om jou antwoord te motiveer. Financial indicators and figures   Valid comment  Relevant financial indicators: Debt/equity : improved from 0,7 : 1 to 0,4 : 1 (check 4.3.4) ROTCE : improved from 17% to 21,3 % Interest rate on loans : 11% The company is lowly geared (not making extensive use of borrowed funds) It is also positively geared (ROTCE is higher than interest rate) It was not necessary for the company to pay large portions of the loan as long as it is generating a better return on investment than the cost of borrowing (interest) 6 4.6 Lewer kommentaar oor die dividendbeleid van die besigheid en verduidelik die effek hiervan op die besigheid. Haal TWEE finansiële aanwysers aan in jou antwoord. Financial indicators and figures   Valid comment  The company paid out 100% of earnings in 2015 (EPS 164 cents and DPS was 164 cents) The directors decided to not retain any funds from the net profit. In 2016, the directors retained 17% of the earnings. They distributed 150 cents (DPS) of the 180 cents (EPS). Although the EPS increased from 2015, the directors paid a lower dividend this year. This adjustment to the dividend policy would have been explained in the directors’ report. There may have been plans for expansions or growth of the company. 6 4.7 ’n Aandeelhouer het gekla oor die uitgifteprys van die nuwe aandele op 1 April 2016. Waarom, dink jy, het sy gekla? Haal TWEE finansiële aanwysers, met syfers, aan in jou antwoord. reason Financial indicators and figures   Valid comment  Relevant financial indicators :`` NAV : 992 cents in 2015 – 1010 cents in 2016 Market price of shares : 1000 cents in 2015 – 1100 in 2016 The company is showing growth in share value. New shares were issued (920 cents) at below the NAV and market price. The new shareholders benefitted from the low price they paid. The company lost out on an opportunity to generate additional funds from the issue of these shares. The directors’ intentions may be questioned. The shareholder is justified in complaining – this must be raised at the AGM. 6 VRAAG 4: TOTALE 70 PUNTE Kopiereg voorbehou Blaai asseblief om ### Page 12 Downloaded from hlayiso.com 12 REKENINGKUNDE (OK/SEPTEMBER 2016) VRAAG 5: VOORRAADWAARDERING, BTW EN PROBLEEMOPLOSSING 5.1 VOORRAADWAARDERING 5.1.1 Bereken die volgende vir die finansiële jaar geëindig 31 Augustus 2016: Bereken die waarde van die slotvoorraad ( 5 x 150) (10 x 140) 30 550 + 156 050  – 750  – 1 400  200  + 1 005  – 15  = 184 450 = 155 (weighted average) 155  x 160  1 190 = 24 800  One part correct 10 Bereken die koste van verkope 184 450 – 24 800  = 159 650  one part correct Above 2 Bereken die bruto wins 993 x 220 = 218 460 (sales) 218 460  – 159 650  = 58 810  one part correct Above 4 5.1.2 Piet het probleme ondervind met diefstal van voorraad en het sekuriteitskameras geïnstalleer. Ten spyte hiervan, is hy daarvan oortuig dat sakrekenaars nog steeds gesteel word. Bereken die aantal eenhede wat vermis word. (200 + 1 005 – 5 – 10) = 1 190  – 993 – 160 = 37 units  Refer 5.1.1 one part correct 4 Gee ’n ander opsie wat Piet kan gebruik om die probleem op te los. Any valid option/suggestion  Do random physical stock counting. Have security check points at exits. Insert security disks/chips on produced to be cleared at the tills 2 5.1.3 Die tydperk van voorraad voorhande vir sakrekenaars is akkuraat bereken op 64 dae. Lewer kommentaar en sê of dit voldoende is vir hierdie produk. One valid point  e stocked for a long time.  It would be more appropriate to have extra stock during exam time and at the beginning of the school year when sales would be more than other times.  Technological changes may cause some calculators to become outdated. It 2 Kopiereg voorbehou Blaai asseblief om ### Page 13 Downloaded from hlayiso.com (OK/SEPTEMBER 2016) REKENINGKUNDE 13 5.2 BELASTING OP TOEGEVOEGDE WAARDE (BTW) Vul slegs bedrae in. Besonderhede word nie verlang nie. BTW-KONTROLE 17 472  4 778  448  210  2 212  490  Vul bedrag in die korrekte blokkie in. 2 310  Ontvangbaar 13 500  4 778  Betaalbaar 33 632 33 632 10 5.3 PROBLEEMOPLOSSING: PROBLEEM GEÏDENTIFISEER OPLOSSING OF ADVIES Een (met syfers) geldige punt  Identifisering van probleem   High stock of bags (80 opening and 75 closing ) Provide stock according to sales They still received 120 units although figures/demand. Transfer stock to SMART they had stock on hand, other stall – shows better sales STRAAT Missing bags – (8) Stock control should be done daily. 80 + 120 – 110 = 90 should be on Control where stock is displayed. hand Bags sell well but money is missing Do daily reconciliations with assistant R45 x 130 = R5 850 – 5 500 – cash control (R350 short) JAMES Monitor sales to order appropriately. STRAAT Caps not a good seller – high closing Transfer caps to other stall stock / only 70 sold. Reconsider mark-up to increase sales Suggest commission for increased sales. 6 VRAAG 5: TOTALE 40 PUNTE Kopiereg voorbehou Blaai asseblief om ### Page 14 Downloaded from hlayiso.com 14 REKENINGKUNDE (OK/SEPTEMBER 2016) VRAAG 6: BEGROTINGS 6.1.1 Verduidelik waarom oninbare skuld nie in ’n kontantbegroting verskyn nie. Any valid explanation  Bad debts is a non-cash expense. It does not involve a flow of cash. 2 6.1.2 Verduidelik waarom ’n kontantbegroting ’n effektiewe vorm van interne kontrole is. Gee EEN rede. Any valid reason   It helps to plan receipts and payments.  It highlights payments (expenses) that are not well controlled.  It helps to ensure that cash is available for essential payments. 2 6.2 ALGOA BPK. 6.2.1 KREDIET- MAANDE SEPTEMBER OKTOBER NOVEMBER VERKOPE Julie 108 000 12 960 Augustus 104 400 46 980 12 528 September 93 000 37 200 41 850 11 160  Oktober 102 000 40 800 45 900  November 111 600 44 640  7 Totale invorderings van debiteure 95 178 101 700  6.2.2 Berekeninge Antwoord (a) (b) 116 250 x 20% = 23 250  106 250 x 80% = 85 000  x 95% = 80 750  (c) 21 250 x 80/20 = 85 000 8 160 x 100 = 12%  74 400 x 12% = 8 928  (d) 68 000 513 000 = 95 000 + 515 000 = 610 000  x 0,15 = 91 500 5,40 (e)  13 Kopiereg voorbehou Blaai asseblief om ### Page 15 Downloaded from hlayiso.com (OK/SEPTEMBER 2016) REKENINGKUNDE 15 6.2.3 Bereken: Bereken die leningsbedrag wat terugbetaal sal word op 1 November 2016. 2 000 x 12/0,1 = 240 000  30 000 was repaid  1 750 x 12/0,1 = 210 000  3 Bereken die totale koste van ’n nuwe voertuig aangekoop op 31 Julie 2016. 4 750 x 48 = 228 000  + 40 000  = 268 000  One part correct 4 6.2.4 ’n Jong aandeelhouer is van mening dat die maatskappy nie geld moet spandeer aan personeelopleiding nie; hulle moet opgeleide personeel aanstel. Verduidelik waarom die maatskappy geld spandeer aan personeelopleiding. Gee EEN punt. A valid explanation  The company must be able to show that they are committed to the growth and development of the society that supports its venture (the triple bottom line). Giving back to society. Involvement in economic growth. CSR and the King code. 2 Wat kan die besigheid doen om te verseker dat opgeleide personeel in diens van die besigheid aanbly? Gee EEN punt. A valid explanation  Ensure that market related salaries are paid. Make workers feel valued and appreciated. Sign contracts to remain with business for a specified period. 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