# Accounting Grade 12 Eastern Cape Mock 2021 Memo (Sesotho)

> Grade 12 Accounting memorandum from the Eastern Cape Mock Exam 2021 (Sesotho), 11 pages. Read online or download the free PDF.

- Page: https://www.hlayiso.com/library/accounting-gr12-mg-sept-2021-sesotho-1/dd4991bd-4bad-4305-89f4-46f077d1a6a2
- Updated: 2026-10-29
- Subject: Accounting
- Grade: Grade 12
- Language: Sesotho
- Document type: Memorandum
- Year: 2021
- Exam period: Eastern Cape Mock Exam
- Curriculum: CAPS
- Pages: 11

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## About this document

Accounting · Grade 12 · Eastern Cape Mock Exam · 2021 · sesotho. Memorandum. Read online or download the PDF.

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### Page 1

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                                        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.

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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

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(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

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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

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(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

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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

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(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

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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

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(EC/LOETSE 2021)          ACCOUNTING P1 (TATAISO YA HO TSHWAYA)                9

                            TOTAL      40

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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

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(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

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