Accounting Grade 12 Eastern Cape Mock 2021 Memo (Sesotho)

Downloaded from hlayiso.com NATIONAL SENIOR CERTIFICATE KEREITE YA 12 LOETSE 2021 ACCOUNTING P1 TATAISO YA HO TSHWAYA MATSHWAO 150 MELAO YA HO TSHWAYA: 1. Ntle le ha ho boletswe tataisong ya ho tshwaya, dikotlo bakeng sa diaetheme tse sa tlwaelehang di etswa feela haeba bahlahobuwa ba sa tlo lahlehelwa ke matshwao potsong bakeng sa aetheme eo. (ha ho kotlo bakeng sa ho se behe ntho madulong a yona) Kotlo e se phetwe habedi. 2. Dikotlo tsa ho beha madulong kapa tsa nehelano e mpe( mohl. Dintlha ka botlalo) di etswa feela haeba mohlahlobuwa o fumana matshwao mananeng a ntho eo. Matshwao a felletseng bakeng sa karabo e nepahetseng. Ha karabo e sa nepahala, tshwaya ditshebetso tse 3. fanweng. 4. Ha lenane le lokisitsweng pele le bontshwa e le lenane la ho qetela, aba karolwana ya matshwao bakeng sa ditshebetso tsa lenane leo (ese matshwao a tsela ya tshebetso a karabo). Ela hloko: ha manane a bontshitswe tataisong ya ho tshwaya bakeng sa dikarolwana tsa ditshebetso, ha a na matshwao a tsela ya tshebetso a karabo ya ho qetela. 5. Ntle le ha ho bontshitswe ka mokgwa o mong, kgahlamelo ya positife kapa neketife ya lenane lefe kapa lefe e tshwanela ho elwa hloko kabong ya matshwao. Ha ho se letshwao la + kapa- kapa masakana, nka ka hore lenane le positife. 6. Moo ho bontshitsweng, dikarolwana tsa matshwao di ka ajwa ho hlalohanya pakeng tsa boleng bo fapanang ba dikarabo. 7. Moo ho fanwang ka kotlo, matshwao a karolo eo ya potso a ke se be neketife ya ho qetela. 8. Moo matshwao a tsela ya tshebetso a fanweng bakeng tsa tshebetso, matshwai a hlahlobe ho utlwahala ha Karabo 9. 'Opareishene' e bolela 'Check opareishene'. 'Ntlha e le nngwe e nepahetseng' e bolela 'Opareishene le ntlha e le nngwe e nepahetseng'. Ela hloko: Check opareishene e tshwanela ho ba +, –, x kapa ÷ kapa ho ya ka tataiso ya ho tshwaya. 10. Dipalong, se ka aba matshwao bakeng sa ditshebetso ha nyumereita & dinomineita di fapakane – sena se sebetsa le ho direshio. 11. Ha o aba matshwao a tsela ya tshebetso, nnetefatsa hore mohlahlobuwa ha a fumane matshwao kaofela bakeng sa aetheme efe kapa efe e sa nepahalang bonnyane karolong. Bontsha ka  12. Ela hloko bahlahlobuwa ba fanang ka dikarabo tse ding tse nepahetseng tse siyo tataisong ya ho tshwaya. Ela hloko hore ho tshwaela ho ka ba le dintlha tse ngata. 13. Dikhoutu: f = foreign item; p = placement/presentation.

Downloaded from hlayiso.com 2 ACCOUNTING P1 (TATAISO YA HO TSHWAYA) (EC/LOETSE 2021) Tataiso ena ya ho tshawaya e na le maqephe a 9. Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla

Downloaded from hlayiso.com (EC/LOETSE 2021) ACCOUNTING P1 (TATAISO YA HO TSHWAYA) 3 POTSO YA 1 1.1 1.1.1 Remuneration committee  1.1.2 Non-executive directors  1.1.3 Executive directors  3 1.2 RAPOROTO YA BAHLAHLOBI BA DIBUKA 1.2.1 Hlwaya mofuta wa raporoto o hlalose hobaneng mofuta ona wa raporoto o ile wa ntshuwa ke mohlahlobi wa dibuka. Ho tshwaela ho le HONG ho nepahetseng  karolo ya matshwao bakeng sa dikarabo tse sa phethahalang tse sa hlakang Karabo e phethahetseng e tshwanela ho bolela raporoto e tshwanelang Khampani e fumane raporoto e tshwanelang hobane • Disetatemente tsa ditjhelete di nehelanwe ka nepo ntle le ntlha e le nngwe ya nyehelo ya R1,2 m KAPA • Aetheme e itseng (nyehelo) e ne e sa nnetefatsehe KAPA • Ho ne ho se bopaki / ditokomane ho nnetefatsa nyehelo ya R1,2 m KAPA • Mekgwa e nepahetseng e ne e sa latelwa malebana le nyehelo 2 1.2.2 Hlalosa dintlha tse PEDI hobaneng beng ba diabo ba tla ngongorehiswa ke hore khampani e fumane raporoto e kang ena. Dintlha tse PEDI tse nepahetseng   dikarolo tsa matshwao bakeng sa dikarabo tse sa phethahalang dikarabo tse sa hlakang • Bona ke bofokodi ba ditaolo tsa ka hare – kgoneho ya bohlaswa ba tsamaiso / manyofonyofo • Sena se tla ama tjhebahalo ya kgwebo, le theko ya diabo(tlhoko)/ theko ya diabo/dirithene tse fumanweng/didividente tse fumanweng ke beng ba diabo. • Batsetedi ba nang le bokgoni ha ba no ba le thahasello ya ho reka diabo/ beng ba diabo ba teng ha ba no rata ho rekisa diabo tsa bona. • Didaerektha tse hirilweng ke bona ha di tshepahale – ho lahlehelwa ke tshepo ho bona • Tlhahisoleseding ya bohlokwa ha e na ponaletso dipuisanong • Ha ho bopaki hore ebe dinyehelo di fihlelletse dikolo tse hlwailweng/ manyofonyofo 4 Copyright reserved Please turn over

Downloaded from hlayiso.com 4 ACCOUNTING P1 (TATAISO YA HO TSHWAYA) (EC/LOETSE 2021) 1.2.3 CEO o kopile mohlahlobi wa dibuka ho hlophisa nyehelo ena e le “sundry expense” le ho lokisa mohopolo wa mohlahlobi wa dibuka ka nepo. Fana ka mabaka a MABEDI hobaneng mohlahlobi wa dibuka a ke keng a dumellana le tlhahiso ena. Mabaka a MABEDI   karolo ya matshwao bakeng sa dikarabo tse sa phethahalang/dikarabo tse sa hlakang • Ke wa lekala la porofeshenale mme o tlangwa ke melao ya boitshwaro • Kopo ena ha e a nepahala/e na le boqhekanyetsi/e lahlehisa beng ba diabo. • Ha a na thahasello khampaning, ha a tshwanela ho nka lehlakore • O tsotelletse botumo ba hae le ditebello le dikabelo tsa bokamoso. • Mohlahlobi wa dibuka o tshwanela ho ikemela ho fana ka maikutlo a tshepahalang/ a se susumetswe ke didaerektha (tseo boikarabello ba tsona e leng ho etsa disetatemente) • Ho tshwanela ho fuputswa ketso e bang teng ya botlokotsene/ho se tshireletsanwe/ditlodi tsa molao di tshwanela ho shebana le ditlamorao tsa molao. 4 1.2.4 Ntle le ditaba tse boletsweng ka hodimo, hlalosa hobaneng khampani e ka qoswa ka puso e mpe ya kgwebo. Ntlha e le NNGWE e nepahetseng  karolo ya matshwao bakeng sa dikarabo tse sa phethahalang/dikarabo tse sa hlakang • CEO o tshwanela ho qala ka ditabatabelo tsa khampani le beng ba diabo. • O tshwanela ho bontsha boitshwaro bo botle ha a sebetsana le ditaba tsa khampani; • O tshwanela ho nka boikarabelo ka mesebetsi eo a e filweng le diketso tsa hae; a se ke a kgeloha le ho leka ho kwahela (ponaletso) • O tshwanela ho kgothaletsa ho nka karolo ha bankakarolo ho nkweng ha diqeto. 2 PALOYOHLE 15 Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla

Downloaded from hlayiso.com (EC/LOETSE 2021) ACCOUNTING P1 (TATAISO YA HO TSHWAYA) 5 POTSO YA 2 2.1 Setatemente sa Lekeno lohle ka la 28 Hlakola 2021 Dithekiso 5 808 000  – 28 800  5 779 200 * Ditheko tsa dithekiso Sales x 100/160 (3 612 000)  Porofiti kaofela S – COS 2 167 200  6 Lekeno le leng operation 132 800  Ditheolelo tse fumanweng 14 000 Lekeno la Rente 139 500 – 20 700  118 800 * Lekeno lohle GP + OI 2 300 000  6 Ditjeo tsa tshebetso GI – OP (1 197 000)  Ho putlama 86 010 Inshorense 37 200  – 1 200  36 000  Tahlehelo ka lebaka la boshodu 30 x 175 5 250  Ditefello tsa diderektha 450 400  + 11 600  462 000 * Meputso le ditefo 492 000 + 12 400 + 1 240  506 240 * Ditefello tsa bahlahlobi ba dibuka 80 500  Sundry expenses balancing figure 21 000  Porofiti e sebetsang PbIE – IInc 1 103 000  18 Lekeno la tswala 23 400 Porofiti pele ho ditjeho tsa tswala NPbT + IE 1 126 400  Ditjeho tsa tswala 1 082 400 – 955 000 (127 400) * Porofiti e salang pele ho lekgetho la lekeno NPaT + IT 999 000  Lekgetho la lekeno 689 310 x 31/69 (309 690)  Porofiti e salang kamora lekgetho 6 689 310 36 – 1 foreign items (max -2) * one part correct Copyright reserved Please turn over

Downloaded from hlayiso.com 6 ACCOUNTING P1 (TATAISO YA HO TSHWAYA) (EC/LOETSE 2021) 2.2 LEKENO LE BOLOKILWENG Balanse ka la 1 Hlakubele 2020 204 040 + 105 000 309 040 * Porofiti e salang kamora lekgetho 689 310 Diabo tse rekilweng hape 75 000 x 1,40 (105 000)  Didividente tsa diabo tse tlwaelehileng (297 350) Didividente tsa nakwana 126 000 Didividente tsa ho qetela 745 000 x 23 cents 171 350  Balanse ka la 28 Hlakola 2021 subtract SBB and OSD 596 000  7 * one part correct 2.3 KAROLO YA EKHWITHI le DILAYABILITHI EKHWITHI YA BENG BA DIABO 8,60 x 745 000 6 407 000  Khapitale ya diabo e tlwaelehileng lenane le balantshang 5 811 000  4 Lekeno le bolokilweng see 2.2 596 000  Dilayabilithi tseo e seng tsa jwale 974 160 Tjhelete ya kadimo: Luther Bank 1 082 400 – 2 974 160 * 108 240 Dilayabilithi tsa jwale operation 697 840  Kgwebo le tse ding tse lefellehang 404 060 * 368 470 + 10 350  + 11 600  + 12 400  + 1 240  Didividente tsa beng ba diabo see 171 350  2.2 SARS: lekgetho la lekeno 309 690 – 295 500 14 190 * Karolwana ya jwale ya tjhelete ya kadimo sheba NCL 108 240  11 PALOYOHLE YA DIEKHWITHI LE DILAYABILITHI 8 079 000  17 * one part correct PALOYOHLE 60 Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla

Downloaded from hlayiso.com (EC/LOETSE 2021) ACCOUNTING P1 (TATAISO YA HO TSHWAYA) 7 POTSO YA 3 3.1 Bala tse latelang bakeng sa Setatemente sa Phallo ya Tjhelete ka la 31 Phato 2021: 3.1.1 Phetoho ho tse lefellehang (bontsha tjhelete e kenang kapa e tswang) DITSHEBETSO KARABO (390 800 + 6 200) 181 400  397 000  – 215 600  E kenang  4 3.1.2 Lekgetho la lekeno le lefilweng DITSHEBETSO KARABO – 29 300 + 428 800 – 33 100 366 400     Karolo e nngwe e nepahetseng Amohela nehelano e nngwe ya dipalo 4 3.1.3 Didividente tse lefilweng DITSHEBETSO KARABO 2 000 000 x 12 cents (528 000 – 240 000) 496 000  208 000  + 288 000  Karolo e nngwe e nepahetseng Amohela nehelano e nngwe ya dipalo 4 3.1.4 Proceeds from shares issued DITSHEBETSO KARABO 6 840 000/1 900 000 (100 000 x 3,60) 6 840 000  + 360 000  – 5 440 000  1 760 000  Karolo e nngwe e Amohela nehelano e nngwe ya dipalo nepahetseng 5 3.1.5 Tjhelete e sebedisitsweng ho reka diabo DITSHEBETSO KARABO 140 000  + 360 000  500 000  Karolo e nngwe e OR 100 000 x R5 nepahetseng (1,40 + 3,60) 3 3.1.6 HO NYOLOHA HA TJHELETE YA KADIMO DITSHEBETSO KARABO Copyright reserved Please turn over

Downloaded from hlayiso.com 8 ACCOUNTING P1 (TATAISO YA HO TSHWAYA) (EC/LOETSE 2021) 99 360 x 100/12 828 000  – 600 000  228 000  Karolo e le nnge e nepahetseng 4 3.2 NET CHANGE TJHELETENG LE TEKATEKANO YA 267 800  DITJHELETE Tjhelete le tekatekano ya ditjhelete (balance e bulang) (99 800)  – 109 800 + 10 000 Tjhelete le tekatekano ya ditjhelete (balance e 168 000  kwalang) 4 3.3 3.3.1 Bala: reshio ya teko ya Acid DITSHEBETSO KARABO (278 000 + 168 000) 446 000  : 670 100  0,7 : 1  Karolo e le nnge e nepahetseng Amohela 0,67 : 1 3 3.3.2 % ya direthene ekhwithing ya beng ba diabo. DITSHEBETSO KARABO 911 200  x 100 14,1%  ½  (5 650 000  + 7 293 200 ) Karolo e le nnge e nepahetseng 6 471 600 two marks 5 3.3.3 (%) ya phaello ya reiti ya Ditefo DITSHEBETSO KARABO 12c + 18c 30 cents  x 100 53 cents  Or 56,7%  Karolo e le nnge e 528 000 / 911 200 x 100 = 57,9% nepahetseng 4 Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla

Downloaded from hlayiso.com (EC/LOETSE 2021) ACCOUNTING P1 (TATAISO YA HO TSHWAYA) 9 TOTAL 40 Copyright reserved Please turn over

Downloaded from hlayiso.com 10 ACCOUNTING P1 (TATAISO YA HO TSHWAYA) (EC/LOETSE 2021) POTSO YA 4 4.1 4.1.1 Limited  4.1.2 Materiality  4.1.3 Market price  3 4.2.1 Hlwaya khampani e nang le boemo bo sebetsang hantle ba likhwidithi. Qotsa o be o hlalose ditshupiso tse THARO tsa ditjhelete ho tshehetsa kgetho ya hao. KHAMPANI: BCM Ltd  Ditshupiso tsa ditjhelete (ka manane)    Tlhaloso  Reshio ha jwale 1,8 : 1 Reshio ya diteko tsa Acid ke 1,1 : 1 Palohare ya nako ya ho bokella ya boradikoloto ke matsatsi a 27 Kgwebo e na le diasete tse lekaneng tsa likhwiti ho tobana le ditlamo tsa dikoloto ha jwale Ho bokella ho tswa ho bo radikoloto ho sebetsa hantle (ka dipehelo tsa dikoloto) Ha ho bonahale ho na le setoko se sengata; ha ho setoko se dutseng feela; setoko se rekiseha hantle ka nako ya sona. 6 4.2.2 Daerektha ya Green Ltd o na le maikutlo a hore khampani e tshwanela ho lefa tjhelete ya kadimo ka potlako ka moo e ka kgonang. Hlalosa seo o ka se bolelang ho yena. Qotsa ditshupiso tse PEDI tsa ditjhelete (ka manane) ho tshehetsa maikutlo a hao. Ditshupiso tsa ditjhelete (ka manane)   Tlhaloso  papiso le reiti ya tswala  Sekoloto/reti ya ekhwithi ke 0,6: 1 – kgwebo e dikolotong / e sebedisa dilounu (khapitale e adimilweng) ROTCE ke 14,7% - pontsho ya hore CE e sebediswa hantle ho etsa porofiti e ntle/kgwebo e sebetsa hantle – tswala tjheleteng ya kadimo ke 13% Tefo ya tjhelete ya kadimo ha e a tateleha. 6 4.2.3 Tshwaela ka direiti tsa ditefo tsa phaello tsa Green Ltd le Plaza Ltd, o fane ka lebaka le etsang hore diraerektha tsa khampani ka nngwe di nke qeto ka direiti tseo tsa ditefo. Qotsa manane Ditshupiso tsa ditjhelete (ka manane)   Tlhaloso ya Green Ltd  Tlhaloso ya Plaza Ltd  Green Ltd e lefile 51,6% ya EPS ho beng ba diabo ya boloka 48,4% kgwebo ena e shebane le kgolo le botsitso. Reiti ya tefo ya didividente ya Plaza Ltd ke 103% se bolelang hore ba sebedisistse karolo ya lekeno ho lefella didividente (kahodimo ho EPS). Sena se ka nkwa e le qeto e mpe jwalo kaha khampani e sa sebetse hantle (ha ho shejwa dirithene) mme ha ba na merero ya kgolo; ba bonahala ba kokobetsa beng ba diabo ka ho ba neha didividente tse hodimo. 6 Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla

Downloaded from hlayiso.com (EC/LOETSE 2021) ACCOUNTING P1 (TATAISO YA HO TSHWAYA) 11 4.2.4 Ho ba le diabo ha Sandi Charley: Sandi Charley ke monga diabo ho tse pedi tsa dikhampaning tsena. O na le R800 000 eo maikemisetso a hae e leng ho e tsetela diabong tse ntjha. Boraro ba dikhampani di nkile qeto ya ho ntsha diabo tse ding ka la 1 Tlhakubele 2021, ka theko ya jwale ya mmaraka ka la 28 Hlakola 2021. Bala % ya Sandi ya ho ba le diabo Green Ltd o be o tshwaele ka diphumano tsa hao. 900 000 / 1 700 000 = 52,9%  HO TSHWAELA:  Sandi o na le diabo tse ka hodimo ho 50%; o na le tswala e laolang; ke monga diabo wa bongata / o nka diqeto 4 Bala bonnyane ba lenane la diabo tseo a tshwanelang ho di reka Green Ltd le tjhelete ya tla tshwanela ho e sebedisa. (1 700 000 + 250 000) 1 950 000 / 2 975 000  – 900 000  = 75 000 + 1 (or + 100)  Karolo e le nngwe e nepahetseng 75 001 x 5,20  = R390 005,20  or 75 100 x 5,20 = R390 520 Karolo e le nngwe e nepahetseng 6 Ke keletso efe eo o ka e fang Sandi malebana le maikemisetso a hae a ho reka diabo Plaza Ltd? Fana ka dintla tse PEDI. Qotsa manane (ditshupiso tsa ditjhelete) ho tshehetsa keletso ya hao. Dintlha tse PEDI tse nepahetseng   • Theko e tlase ya mmaraka (532) papisong le NAV (566) e bontsha hore hon a le ho theoha tlhokong ya diabo khampaning. • Didividente di ka ba hodimo(reiti ya tefo ya dividente ya 103%) 66 sente) empa sena se ditjehong tsa khampani ha ho shejwa ho etsa porofiti Nakong e tlang. • Kgwebo e boetse e dikolotong(ekhwiti ya dikoloto 0,7:1) e sa sebediswang hantle (negatively geared) • ROSHE ho 5,3% e ka tlase matsete a polokeho a kang (fixed deposits) • Kgwebo ha e na diasete tsa likhwiti ho tobana le ditlamo tsa dikoloto nakong ya jwale (acid test ratio 0.4 : 1 ) 4 PALOYOHLE 35 Copyright reserved Please turn over