# Accounting Grade 12 NSC June 2013 Addendum

> Grade 12 Accounting addendum from the NSC June 2013, 19 pages. Read online or get the free PDF download.

- Page: https://www.hlayiso.com/library/accounting-hg-2013-qp-annexure/d47edb26-ab34-48e0-8e5d-5783141faa7e
- Updated: 2026-09-27
- Subject: Accounting
- Grade: Grade 12
- Document type: Addendum
- Year: 2013
- Exam period: NSC June
- Curriculum: CAPS
- Pages: 19

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## About this document

Accounting · Grade 12 · NSC June · 2013. Addendum, 19 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

<Ee basic education

Department:
Basic Education
REPUBLIC OF SOUTH AFRICA

SENIOR CERTIFICATE EXAMINATION
CENTRE NUMBER

EXAMINATION NUMBER

ACCOUNTING
HIGHER GRADE
2013
ANSWER BOOK

QUESTION MARKS INITIAL

This answer book consists of 17 pages.

sven NA 0 0 sso un ow

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Accounting/HG 2 DBE/2013
SCE — Answer Book
QUESTION 1
No Entry in Bank
No. | entry Entry in CRJ Entry in CPJ Reconciliation
at all Statement
Amount Details Amount Details Amount Details
e.g. Creditors’ Outstanding
ss Control ay cheque
1
2
3
4
5
6
7
8
9
10
11
12
40
Copyright reserved Please tum over

HAUNT

GAUTENG

### Page 4

Accounting/HG

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3
SCE — Answer Book

QUESTION 2

DBE/2013

GENERAL LEDGER OF BABMAT TRADERS CC
BALANCE SHEET ACCOUNTS SECTION

2.1

Dr MEMBERS' CONTRIBUTION Cr
9

2.2

Dr SARS — INCOME TAX Cr
12

Copyright reserved

GAUTENG

Please tum over

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Accounting/HG 4 DBE/2013
SCE — Answer Book

2.3
Dr DISTRIBUTION PAYABLE TO MEMBERS
9
2.4 FINAL ACCOUNT SECTION
Dr APPROPRIATION ACCOUNT
10

40

Copan reserved UAC AAAT AOA A Presse tim over
GAUTENG

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Accounting/HG 5 DBE/2013
SCE — Answer Book

QUESTION 3

3.1 DEBTORS' COLLECTION SCHEDULE OF LENGANA TRADERS
FOR THE PERIOD 1 MARCH 2013 TO 30 APRIL 2013

Credit sales March April
January 98 000 9 800 nil
February 91 000 | ? ?
March ? ? ?
April ?
? ?
12

ce gg cael
GAUTENG

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Accounting/HG 6 DBE/2013
SCE — Answer Book

3.2. LENGANA TRADERS
CASH BUDGET FOR THE PERIOD 1 MARCH 2013 TO 30 APRIL 2013

CASH RECEIPTS March April

Cash sales

Collection from debtors

CASH PAYMENTS

Cash purchases

Payments to creditors

Surplus/Shortfall

Balance at the beginning of the month

Balance at the end of the month

43

55

Tae NAN A Pas um on
qn

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Accounting/HG

u
SCE — Answer Book

QUESTION 4

NTOMULLER TRADERS

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DBE/2013

4.1.1 FIXED ASSETS/TANGIBLE ASSETS

LAND AND
BUILDINGS

Cost price at the end of the
previous year

VEHICLES

415 000 |

EQUIPMENT

Accumulated depreciation

Carrying value at the end of the
previous year

| (0)

(154 000)

(65 500)

261 000

Movements

Additions at cost

Asset disposal

Depreciation

(0)

Carrying value at the end of the
current year

Cost price at the end of the
current year

Accumulated depreciation

(0)

Copyright reserved

GAUTENG

23

Please tum over

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Accounting/HG 8 DBE/2013
SCE — Answer Book

NTOMULLER TRADERS

4.1.2 CAPITAL NTOMBENI MULLER TOTAL

Balance on the last day of the
previous year

Balance on the last day of the
current year

10

NTOMULLER TRADERS

4.1.3 CURRENT ACCOUNTS NTOMBENI MULLER TOTAL

Salaries

Interest on capital

Primary distribution

Final distribution

Drawings for the year

25

Copyrant reserved UU AQAI AOAC ini
GAUTENG

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Accounting/HG 9 DBE/2013
SCE — Answer Book

4.2

NTOMULLER TRADERS

BALANCE SHEET AS AT 28 FEBRUARY 2013

EQUITY AND LIABILITIES

OWNERS' EQUITY

Capital

Current accounts

NON-CURRENT LIABILITIES

Mortgage loans

CURRENT LIABILITIES

22

80

aiid FMV ANAL A Meese tum over

GAUTENG

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Accounting/HG 10 DBE/2013
SCE — Answer Book

QUESTION 5

5.1

PIETA LIMITED
CASH FLOW STATEMENT FOR THE YEAR ENDED 28 FEBRUARY 2013

CASH FLOWS FROM OPERATING ACTIVITIES

Cash generated from operations

—

Interest paid

Dividends paid

Income tax paid

CASH FLOWS FROM INVESTING ACTIVITIES

CASH FLOWS FROM FINANCING ACTIVITIES

NET CHANGE IN CASH AND CASH EQUIVALENTS

Cash and cash equivalents at the beginning of the year

Cash and cash equivalents at the end of the year

20

Copyrant reserved FUDAN AE iain
GAUTENG

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Accounting/HG ud DBE/2013
SCE — Answer Book

5.2.1 RECONCILIATION BETWEEN NET PROFIT BEFORE TAXATION AND CASH
GENERATED FROM OPERATIONS

Profit before taxation

Depreciation

Interest on loan

Cash effects of changes in working capital

Increase/decrease in stock |

Increase/decrease in debtors |
Increase/decrease in creditors

Cash generated by operations

12

5.2.2 _INCOME TAX PAID

Stee gg Peston
GAUTENG

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Accounting/HG 12 DBE/2013
SCE — Answer Book

5.2.3__ DIVIDENDS PAID

5.3 — CALCULATION OF THE NUMBER OF NEW SHARES ISSUED

5.4__ DEBT-EQUITY RATIO
5.4.1 CALCULATE THE DEBT-EQUITY RATIO FOR 2013.

5.4.2, COMMENT ON THE DEBT-EQUITY RATIO.

8

Com mane Aq aaa

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Accounting/HG 13 DBE/2013
SCE — Answer Book

5.5 LIQUIDITY
5.5.1 CALCULATE THE CURRENT RATIO FOR 2013.

5.5.2, CALCULATE THE ACID-TEST RATIO FOR 2013.

5.5.3 COMMENT BRIEFLY ON THESE RATIOS FOR 2103.
CURRENT RATIO

ACID-TEST RATIO

16

5.6 NET ASSET VALUE
CALCULATE THE NET ASSET VALUE FOR 2013.

5

cnn A oamaas
GAUTENG

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Accounting/HG 14 DBE/2013
SCE — Answer Book

5.7 _ DIVIDENDS AND EARNINGS
5.7.1 CALCULATE THE DIVIDEND PER SHARE FOR 2013.

5.6.2 CALCULATE THE EARNINGS PER SHARE FOR 2013.

10

90

ca Ng ceca
GAUTENG

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Accounting/HG 15 DBE/2013
SCE — Answer Book

QUESTION 6

6.1

6.2

6.3

6.4

6.5

6.6

6.7

6.8

6.9

6.10

6.11

6.12

6.13

35
co ma Nu ATT aaa

GAUTENG

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Accounting/HG 16 DBE/2013
SCE — Answer Book
QUESTION 7
GENERAL LEDGER OF SUMMERSET SOCCER CLUB
NOMINAL ACCOUNTS SECTION
7.1
Dr MEMBERSHIP FEES Cr
2012 2012
Jan d Jan u
23
Copyright reserved

FHA OO henahibiiel
GAUTENG

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Accounting/HG

17
SCE — Answer Book

DBE/2013

7.2 SUMMERSET SOCCER CLUB

STATEMENT OF INCOME AND EXPENDITURE FOR THE YEAR ENDED

31 DECEMBER 2012

INCOME

Membership fees

Entrance fees

EXPENSES

Membership fees written off

Wages

Stationery

Water and electricity

Bank charges

Maintenance

Honorarium

Depreciation

Surplus

Interest income

Surplus before interest expense

Interest expense

Net surplus for the year

icine TUT
GAUTENG

60

37

TOTAL: 400

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