Accounting Grade 12 NSC June 2012 Memo (Afrikaans)

Downloaded from hlayiso.com basic education Department: Basic Education REPUBLIC OF SOUTH AFRICA j SENIORSERTIFIKAAT-EKSAMEN SENIOR CERTIFICATE EXAMINATION NTING/REKENINGKUNDE R GRADE/HOER GRAAD PUNTE/MARKS: 300 pb end 706 This memorandum consists of 18 pages. Hierdie memorandum bestaan uit 18 bladsye. ed ng | | DEPARTMENT OF BASIC 4 EDUCATION ; 2012 ~05- 25 | q : PRIVATE BAG X +70 PRETORIA 0001 PUBLIC EXAMINATIONS Please turn over/Blaai om asseblief

Downloaded from hlayiso.com Rekeningkunde/Accounting/HG 2 DBE/2012 NSS/SCE — Memorandum VRAAG 1/QUESTION 1 1.1 KAPITAALICAPITAL TOTAAL M MABOTE M MANGOJANE TOTAL Saldo aan die begin v Balance at the beginning vo 400 000 400 000 800000 MI Addisionele kapitaal Additional capital 50 000 2 50 000 poomee sen (100.000) +] (100.000) So eer ems vy | 450000 | 300000 mM} 750000 m Llines 2 and 3 could be combined / Mark per line details with / Lyn 2 en 3 kan gekombineer word. /Merk besonderhede ook 10 10 1.2 PRIVAAT REKENINGE/CURRENT ACCOUNTS TOTAAL M MABOTE M MANGOJANE TOTAL Salaris/Salaries 120000 ~~} 108000 v\ 228000 M Rente op kapitaal/inferest on capital 51000 “vw 45 000 ww 96000 M Primére verdeling/Primary distribution 171 000 153 000 ca) 324000 Aandeel in oorblywende wins : —- Share in remaining profit 9600 @ 6 400 146000 4 rel Netto wins vir die jaar Net income for the year 160600 _|_169.400 | _ 340000” Onttrekkings/Drawings (100000) ~~! (76000) “| (175000) WV 80 600 84 400 165 000 Saldo aan die begin Balance at the beginning (10 000) is 20 000 a 10 000 M4 Saldo aan die einde 5 A Balance at the end 70600 *M| 104400 M|) 175000 vw No detail no &@ in final column per line / Geen besonderhede geen M in finale kolom per lyn * Operation / Bewerking 25 DEPARTMENT OF BASIC 25 EDUCATION 2012 -05- 25 PRIVATE BAG X 110 ' PRETORIA 0001 : Copyright reserved/Kopiereg voorbehou PUBLIC EXAMINATION Please turn over/Blaai om asseblief

Downloaded from hlayiso.com Rekeningkunde/Accounting/HG 3 DBE/2012 NSS/SCE ~ Memorandum 1.3 NOTA VIR VASTE BATES/NOTE FOR FIXED ASSETS ae a genoue Toerusting Voertuie buildings Equipment Vehicles Drawaarde aan begin van jaar Carrying value at beginning of year 204 560 ~ 142 320 “ 164 540 ~ Cost 204 560 268 000 227 600 Opgehoopte waardevermindering Accumulated depreciation (0} (125 680) (63 060) Bewegings/Movements Verkryging/Additions 170 930VM 24000 vv Bateverkope/Disposals (12 000) vv Waardevermindering/Depreciation (28 000) v*M } (34 140) v*4 Drawaarde aan einde van die jaar a Carrying value at end of the year 375 490 v” 138320 ¥ 118 400 re 375490 ~ | 292000 204 600 v*Hi Opgehoopte waardevermindering * Accumulated depreciation (0) (153 680) vq (86 200) vv" *@ any amount / enige bedrag TOTALE PUNTE TOTAL MARKS 60 60 Copyright reserved/Kopiereg voorbehou DEPARTMENT OF BASIC EDUCATION 202 -05- 25 PRIVATE BAG X 110 PRETORIA 0001 PUBLIC EXAMINATI 25 25 Please turn over/Blaai om asseblief

Downloaded from hlayiso.com Rekeningkunde/Accounting/HG 4 DBE/2012 NSS/SCE - Memorandum VRAAG 2/QUESTION 2 21 Refer to the details and figures in the accounts, Provide the missing details/figures labelled [A] to [M]. Verwys na die besonderhede en syfers in die rekeninge. Verskaf die ontbrekende besonderhede/syfers genommer [A] tot [iM]. Krediteurekontrole A e700) ce H Creditors‘ control a Bank B Bank vv i R191 500 vv Kleinkas Handelsrekening v c Petty cash = J Trading account Debiteure-afslag Aankope vd Debtors’ allowances a K Purchases a Debiteure-afslag R484 585 E Debtors’ allowances ce L g oy M F | R53 000 vv M_ | R878 000 7 25 Debiteurekontrole G Debtors’ control — 25 2.2 Daar is verskille tussen die periodieke of deurlopende voorraadstelsel. Verduidelik kortliks EEN verskil tussen die stelsels./There are differences between the periodic and perpetual inventory systems. Briefly explain ONE difference between these systems. Periodiek/Periodic "| Deurlopend/Perpetual Neem een keer per jaar voorraad Neem baie keer per jaar voorraad Take stock periodically once a month, Take stock continuously — after every once a year. Sale. Bereken koste van verkope Koste van verkope word gegee Calculate cost of sale Cost of sales is given Aankoperekening gebruik om huidige Handelsrekening gebruik om huidige voorraad aan te toon voorraad te toon Purchases account used to show current | Trading stock account used to show stock current stock Enige aanvaarbare antwoord Any acceptable answer Vv Enige aanvaarbare antwoord nes wast é | Any acceptable answer vv Nerskille Verduidelik HOE ‘n besigheid sal besluit watter stelsel om te gebruik. Explain HOW a business would decide which system to use. Deurlopend — Klein volume -> Groot waarde Periodiek — Groot volume -> Klein Waarde 5 Perpetual ~ Small volume -> Big value Periodic ~ Big volumes -> Small value. Hang af van die besigheid se behoeftes. Enige aanvaarbare antwoord 5 Depends on the needs of the business. Any acceptable answer v TOTALE PUNTE DEPARTMENT GF BASIC TOTAL MARKS EBUCATION 30 2012 -05- 25 30 PRIVATE BAG X 110 PRETORIA 0004 Copyright reserved/Kopiereg voorbehou * preledl ih WroRelAlMANASEARONS

Downloaded from hlayiso.com Rekeningkunde/Accounting/HG 5 NSS/SCE ~ Memorandum VRAAG 3/QUESTION 3 DBE/2012 3.1 KONTANTONTVANGSTEJOERNAAL VAN MASOKE HANDELAARS - APRIL 2012 KOJ 4 CASH RECEIPTS JOURNAL OF MASOKE TRADERS - APRIL 2012 CRJ4 DOK DIVERSE- NR. | DAG BESONDERHEDE BANK REKENINGE FOL ‘BESONDERHEDE DOC | DAY DETAILS SUNDRY DETAILS NO. ACCOUNT 30. | Totaal Total 33 433 | 33 433 DBV Donasie 831 SPCA 1 460 1460; Donation v Hall Handelaars Krediteurekontrole ) Hall Traders oe Bo Creditors’ control V~ BB Winkels Skryfbehoeftes aM BB Stores eu 4 Stationery wv ; Rente op vaste Bella Bank / No details Ree Bella Bank / Geen bes. 333 _ 333 | deposito . 7 Interest on fixed deposit BBen Oninbare skuld BBen 666 | 666 | ingevorder v Bad debts recovered Y Yacoob Huurinkomste v Y Y Yacoob Seen 3 500 Rent income 4 42392| MW 42 392 Detail and amount in bank column / Besonderhede en bedrag in bankkolom saam 3.1 19 19 KONTANTBETALINGSJOERNAAL VAN MASOKE HANDELAARS VIR APRIL 2012) KBJ 4 CASH PAYMENTS JOURNAL OF MASOKE TRADERS FOR APRIL 2012 CPJ 4 BOK DIVERSE- NR. DAG BESONDERHEDE BANK REKENINGE FOL BESONDERHEDE DOC | DAY DETAILS SUNDRY DETAILS NO. ACCOUNT 30 = (| Totaal /Total 31 313 31 313 Hall Handelaars. Krediteurekontrole — Hall Traders ao ae Creditors’ control” Bella Bank / No details Bankkoste Bella Bank / Geen bes. oe = Bank charges v Rente op oortrokke Bella Bank / No details bank Bella Bank / Geen bes. 36 7 - 2 Interest on bank overdraft SA Versekeraars Versekering SA Insurers 1280) va Insurance Charlie Bank Onttrekkings Charlie Bank 3200} v | 3200 Drawings 38655 | 7 38 655 Detail and amount in bank column / Besonderhede en bedrag in bankkolom saam (R387 +R 35 = R392 could be combined / kan saam getel word) DEPARTMENT OF BASIC 16 EBUCATION 16 Please turn over/Blaai om asseblief 202 -05- 25 : i i Copyright reserved/Kopiereg voorbehou | PRIVATE BAG X 110 PRETORIA 0001 PUBLIC EXAMINATIONS

Downloaded from hlayiso.com Rekeningkunde/Accounting/HG 6 DBE/2012 NSS/SCE — Memorandum 3.2 Dt. ALGEMENE GROOTBOEK VAN MASOKE HANDELAARS Kt. Dr GENERAL LEDGER OF MASOKE TRADERS Cr BANK 5 Diverse rekening 2012 aldo 2012 Sundry account Apr. ' | Balance ole Apr. 30 | Totale betalings a 38 656 HI Total payments Diverse rekening Sundry account Saldo cy Totale ontvangste 423020 Balance 7917 Total receipts 46 572 46 572 Mei Saldo May i Balance 7 9174 ignore dates / \gnoreer datums 6 6 3.3 BANKVERSOENINGSTAAT VAN MASOKE HANDELAARS OP 30 APRIL 2012 BANK RECONCILIATION STATEMENT OF MASOKE TRADERS ON 30 APRIL 2012 Debiet/Debit Krediet/Creait Dt.-saldo per Bankstaat Dr balance according to Bank Statement “~ oa 2 Kt. Uitstaande deposito Cr Outstanding deposit a 22777 | Dt. Uitstaande tjeks Dr Outstanding cheques 878 vw 3 820 | 948 v 1700 | ” 955 v 1350 | 966 v 2500 | ~ Dt.-saldo per bankrekening Dr Balance according to bank account UY u * both fbeide 22777 *w 22777 14 14 TOTALE PUNTE TOTAL MARKS 55 aoe DEPARTMENT OF & MENT GF BASIC 55 EBUCATION Copyright reserved/Kopiereg voorbehou Pleas turn overBlagi¢ om asseblief 2012 -05- 25 VATE BAG X 14 PRETORIA 0004 : PUBLIC EXAMINATIONS

Downloaded from hlayiso.com Rekeningkunde/Accounting/HG 7 DBE/2012 NSS/SCE — Memorandum VRAAG 4 41 Ot. ALGEMENE GROOTBOEK VAN KOEPEL FIETSRYKLUB Kt. Dr GENERAL LEDGER OF DOME CYCLING CLUB Cr LEDEGELDREKENING/MEMBERSHIPS FEES ACCOUNT : Vooruitontvange inkamste ce | encanta a 12 600-4 [ 22") | 1 | Income received in 700” : : advance 2011 2011 Bank v v v v Aug 31 | Bank 2 100 Aug. 3 (6 600 + 364 000 + 1 400) 371 000 Vooruitontvange inkamste Ledegeld afgeskryf Income received in 1400” Membership fees written 7 000“ advance off Inkomste en uitgawe 387 100 Opgelope inkomste 24 500V. Income and expenditure Accrued income 403 200 403 200 * Ignore dates / \gnoreer datums No abbreviations is acceptable / Geen afkorting word aanvaar Alternatives as deferred income/Fees written off/Bad debts | Aiternatiewe soos oninbare skuld/Fooie afgeskryf 17 17 Copyright reserved/Kopiereg voorbehou DEP: TENT a AN OUCATION 40 RIVATE BAG X 1 Toperonint 001 GE BASIC | Please turn over/Blaai om asseblief

Downloaded from hlayiso.com Rekeningkunde/Accounting/HG 8 DBE/2012 NSS/SCE — Memorandum 4.2 KOEPEL FIETSRYKLUB/DOME CYCLING CLUB STAAT VAN INKOMSTES EN UITGAWES VIR DIE JAAR GEEINDIG 31 AUGUSTUS 2011 STATEMENT OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 31 AUGUST 2011 INKOMSTE/INCOME 441 350 u Ledegeld/Membership fees See 4.1 Sien 44) 387 100 M4 Intreegeld/Entrance fees (40% of 9 000) 3600 v Wins met verversings 6700 +7 Profit on sale of refreshments [17 250 v~ (800“+11 00“— 1 250~4] Wins met fietstoernooi * Profit on cycle tournament (39 800-15 B50) ee 2 Donasie/Donation 20 000 ‘4 UITGAWES/EXPENSES (178 320) Mw Ledegeld afgeskryf/Membership fees written off (see 41 Sien 4.1) 7000 a Skryfbehoeftes/Stationery (2 000+ 8 200 “~ 750) 9 450 *Y Water en elektrisiteit/ Water and electricity (12 000+ 1 450v) 13 450 *w Lone/Wages (7 000+ 46 000) 53 000 *Vi Honorarium/Honorarium 5 500 _ Telefoon/ Telephone 18 470 7 Waardevermindering/Depreciation (27 500+ 1 2504 28 750 *M Herstelwerk/Repairs 40 000 “ Breekware afgeskryf/Crockery written off (25 800 + 18 900 v— 4200 v} 2700) uM Surplus/Tekort voor rente / Surplus/Deficit before interest 263 030 Biseation werking Rente-inkomste/interest income (12 000+ 180“) 12 180 M 275 210 Rente-uitgawelinterest expense (5 000 + 1 000) (6 000) M4) Surplus vir die jaar/Surplus for the year 269 210 u *@ one pert correct / een deel korrek Cycle race and refreshments can shown under income and expenses - Jose final mark Fietsresies en verversings kan onder inkomstes en uitgawes getoon word - verloor finale punt Foreign items - 2 max / Vreemde items -2 maksimum Interest must be shown where placed in the answerbook / Rente moet geplaas word waar dit in die antwoordboek aangetoon is. 43 43 DEPARTMENT OF BASIC TOTALE PUNTE EDUCATION TOTAL MARKS 60 212 -05- 25 PRIVATE BAG X 110 60 PRETORIA 0001 PUBLIC EXAMINATIONS Copyright reserved/Kopiereg voorbehou Please turn over/Blaai om asseblief

Downloaded from hlayiso.com Rekeningkunde/Accounting/HG 9 NSS/SCE — Memorandum VRAAG S5/QUESTION 5 DBE/2012 CASH GENERATED BY OPERATIONS 5.1.1. VERSOENING VAN DIE NETTO WINS VOOR BELASTING EN KONTANT GEGENEREER UIT AKTIWITEITE/RECONCILIATION BETWEEN PROFIT BEFORE TAXATION AND Wins voor belasting/Profit before taxation (136 500V + 73 500v’) | 210 000 | cA) Waardevermindering/Depreciation (28 000V + 34 140V) 1 62 140 | 4 Rente betaal/interest paid 9 750 | v 281 890 | Verandering in bedryfskapitaal/Changes in working capital (39 460) 4 Toename in voorraad/increase in stock v (20 100) v Toename in debiteure//ncrease in debtors v (20 640) v Toename in krediteure/Increase in creditors v 41 280 v Kontant voortgebring/Cash generated 242 430 i 14 14 5.1.2 DIVIDENDE BETAAL/DIVIDENDS PAID Bedrag per inkomstestaat/Amount as per income statement (98 000) | www Bedrag aan die begin/Amount at the beginning (28 000) | v Bedrag aan die einde/Amount at the end | 49 200 v (76 800) | ve OR (48 800V “vv + 28 000Y = 76 800V + * Accept T - accounts /linear calculations Aanvaar T- rekeninge en liniére lyne. * Any figure / Enige bedrag 7 7 5.1.3 INKOMSTEBELASTING BETAAL/INCOME TAX PAID Bedrag per inkomstestaat/Amount as per income statement (73 500) | ve Bedrag aan die begin/Amount at the beginning (6 140) vv Bedrag aan die einde/Amount at the end 7410 vv | (72 230) | ca * Accept T - accounts /linear calculations Aanvaar T- rekeninge en liniére lyne. 7 —HEBARTMENT OF BASIC | 7 EDUCATION ~ >R Copyright reserved/Kopiereg voorpehou 2012 “05 2 = Please turn over/Blaai om asseblief PRIVATE BAG X #10 PRETORIA 0001 PUBLIC EXAMINAI TONS 5

Downloaded from hlayiso.com Rekeningkunde/Accounting/HG 10 DBE/2012 NSS/SCE ~ Memorandum §.2 BEREKEN DIE GETAL GEWONE AANDELE WAT OP 1 MAART 2011 UITGEREIK IS./CALCULATE THE NUMBER OF ORDINARY SHARES THAT WERE ISSUED ON 1 MARCH 2011, 450 000 — 300 000 = 150 000 / 1,50 = 100 000 aandele/shares v v v v 5.3. LEWER KOMMENTAAR OP DIE VOLGENDE VERHOUDINGE: COMMENT ON THE FOLLOWING RATIOS: Vuurproefverhouding/Current Ratio Bedryfskapitaalverhouding Current ratio Improve from 0,85:1 to 1,18:1 Verbeter van 0,85:1 na 1,18:1 Minder as die norm van 2:1 ve Less than the norm of 2:1 Kan sukkel om korttermynverpligtinge na te kom Could struggle to settle the short-term liabilities v Enige aanvaarbare antwoord Any acceptable answer Vuurproefverhouding Acid test ratio Verbeter van 0,31:1 na 0,57:1 Improve from 0,31:1 to 0,57:1 Minder as die norm van 1:1 vy Less than the norm of 1:4 Kan sukkel om korttermynverpligtinge na te kom omdat die voorraad bedrag te hoog is v Could struggle to settle the short-term liabilities because the inventory figure is too high Enige aanvaarbare antwoord Any acceptable answer Improve “and mention ratio/figures ~ and comment on effect fo business“ 6 5.4 BEREKEN DIE SKULD TOT EIENAARSBELANGVERHOUDING VIR 2012 CALCULATE THE DEBT EQUITY RATIO FOR 2012. 60000 vY: 600000 vv 0,1 : 4 wi (Een deel KorrelvOne part correct) ~PEBARTMENT OF BASIC 5 f EDUCATION 5 2012 -05- 25 PRIVATE BAG X 410 Copyright reserved/Kopiereg voorbehou { PRETORIA 0001 Figast turn over/Blaai om asseblief “TUBLIC EXAMINA?! "PUBLIC EXAMINAT

Downloaded from hlayiso.com Rekeningkunde/Accounting/HG 7 DBE/2012 NSS/SCE ~ Memorandum 5.6 BEREKEN DIE KREDITEUREBETALINGSTERMYN IN MAANDE VIR 2012. CALCULATE THE CREDITORS' PAYMENT PERIOD IN MONTHS FOR 2012. =___935000r93920° vv x 12 600 000 vv 1 = 1,87 /1,88 maande/months 1 en deel korrek/One part correct) If final answer rand or % no final mark allocated / indien finale antwoord in rand of % geen finale punt. 5.6 BEREKEN DIE GETAL DAE WAT DIE MAATSKAPY IN 2012 GEMIDDELD MOES WAG VOORDAT DIE DEBITEURE HULLE SKULD VEREFFEN HET . CALCULATE THE NUMBER OF DAYS THE COMPANY HAD TO WAIT IN 2012 BEFORE DEBTORS SETTLED THEIR DEBTS. =__ 52970 vv x 366 640 000 VY 1 = 30,29/30,3 dae/days M (Een deel Korrek/One part correct) If final answer rand or % no final mark allocated / Indien finale antwoord in rand of % geen finale punt. 5.7 TWEE MANIERE WAAROP BESTUUR DEBITEURE KAN AANMOEDIG OM HULLE SKULD VROEER TE VEREFFEN. TWO WAYS IN WHICH MANAGEMENT COULD ENCOURAGE DEBTORS TO PAY THEIR DEBTS EARLIER. Staan korting toe/Allow discount Belas agterstallige rekeninge met rente/Charge interest on overdue accounts Promosies/Promotions Enige aanvaarbare antwoord/Any acceptable answer vv vv SBARTMENT OF EDUCATION gni2 -05- 25 E BAG X 110 BUBLIC EXAMINATIONS” Copyright reserved/Kopiereg voorbehou Please turn over/Blaai om asseblief

Downloaded from hlayiso.com Rekeningkunde/Accounting/HG 12 DBE/2012 NSS/SCE — Memorandum 5.8 BEREKEN DIE NETTO BATE WAARDE VIR 2012. CALCULATE THE NET ASSET VALUE FOR 2012. 600 000, Vv x 100 300 000 wv 1 200 sent/cent/R2 @ jéen deel karewOne pait correct) 5.9 BEREKEN DIE OPBRENGS VAN GEMIDDELDE AANDEELHOUERSBELANG VIR 2012/CALCULATE THE RETURN ON AVERAGE SHAREHOLDERS' EQUITY FOR 2012. 136 500 vx 400 % (600000 v + 401500 v) 1 136500. x 100 500 750 27.3% Hl i /One part correct) 5.10 DINK JY DAT DIE OPBRENGS OP GEMIDDELDE AANDEELHOUERSBELANG BEREKEN IN VRAAG 5.9 BEREKEN REDELIK IS? VERDUIDELIK JOU ANTWOORD KORTLIKS./DO YOU THINK THAT THE AVERAGE SHAREHOLDERS’ EQUITY CALCULATE IN (5.9) IS ACCEPTABLE? GIVE A BRIEF EXPLANATION FOR YOUR ANSWER. Yes/Ja No/Nee 'n Veilige belegging soos 'n vaste deposito is tussen 5% - 10% wat minder is as 27,3% A safe investment such as an fixed deposit raises between 5% - 10% which is less than the 27,3% vw Rente op lening is 15%. Kan geld leen om besigheid uit te brei omdat die besigheid 27,3% verdien. /Interest on loan is 15% . Can borrow more money to expand the business which is realising 27,3% Enige aanvaarbare antwoord Any acceptable answer TOTALE PUNTE DEPARTMENT OF BASIC TOTAL MARKS ZDUCATION 70 2012 -05- 25 70 PRIVATE BAG X 110 PRETORIA 0001 Copyright reserved/Kopiereg voorbehou Fees BRLICD YenGieal OR AOR 3

Downloaded from hlayiso.com Rekeningkunde/Accounting/HG 13 DBE/2012 NSS/SCE — Memorandum VRAAG G/QUESTION 6 6.1.1 ALGEMENE GROOTBOEK VAN RAMROOS BK GENERAL LEDGER OF RAMROOS CC Dt/Dr LEDEBYDRAE/MEMBERS' CONTRIBUTION Ktlcr 2011 Bank 2011 Saldo Nov. |! Bank ¥ 10 000 4 hae l Balance 335 000 | 7 2012 Saido Handelsvoorraad j ee 382 250 | || dun. | 14 | Hanclsvoraed 40 000) v Toerusting Jul | 28 | ccoioment —_¥ 17 250 | v 392 250 392 250 ae Saldo | me 1 Balance 382 250, 9 6.1.2 Dt. BEHOUE INKOMSTE/OPGEHOOPTE WINS Kt. Dr .__ RETAINED INCOME/ACCUMULATED PROFITS Cr 2012 Verdelingsrekening 2014 Saldo fae 28 | Appropriation acc ¥ 35 555 | ¥ Me 1 | Balance 35 555 | ¥ 2012 Verdelingsrekening j ae a Appropriation acc V 71 555 | | 5 5 DEPARTMENT OF BASIC EDUCATION i 2012 -05- 25 PRIVATE BAG X 110 PRETORIA 0001 Copyright reserved/Kopiereg voorbehou PUBL vera Ranirea aa yess pier wand

Downloaded from hlayiso.com Rekeningkunde/Accounting/HG 14 DBE/2012 NSS/SCE - Memorandum 6.1.3 Dt. VERDELING BETAALBAAR AAN LEDE Kt. Dr DISTRIBUTION PAYABLE TO MEMBERS Cr 2014 Bank na Saldo Me | 7 | ane v 240001 ~~ Ht || Balance 24 000 | Verdeling aan | Or? | 29 | lede/Distribution 90 000! vv to members _¥ * All opening balances must be on the credit side to eam the mark | Alle opningssaldo's moet aan die kredietkant wees om die punt te verdien. 8 6.1.4 Dt. SAID — INKOMSTEBELASTING Kt. Dr SARS — INCOME TAX Cr 2011 2011 { Bank v Saldo i Re 21 | Bank 17850 | v Me 1 ee 17 850 v Bank 2012 Inkomstebelasting j Aus. | 30 | Bank ee ee income Ga Vv 74 000 | v 2012 Bank Saldo Feb. | 28 | Bank 33.400} ¥ Balance 1080 2 92 900 92 900 i i ur Saldo a : Balance 1050) 4 9 6.1.5 Dt. VERDELINGSREKENING Kt. Dr APPROPRIATION ACCOUNT Cr 2012 Inkomstebelasting 2012 Wins en verlies ; Feb. | 7° | income tax 74000 | ¥ |i Fen. | 29 Profit andloss_ 200 000 | v” Distribution to mem 90000) “ Accumulated profits 35 555 | S i Opgehoopte wins V Hl Behoue inkomste | | Retained income | Accumulated profits 71 555 | 4 | Opgehoopte wins” | 235 555 235 555 | DEPARTMENT GF BASIC 40 EDUCATION Copyright reserved/Kopiereg voorbehou Pleas¢ turn over/Blaai om asseblief 2012 -05- 25 PRIVATE BAG X 110 PRETORIA 0001 PUBLIC EXAMINATIONS

Downloaded from hlayiso.com > Rekeningkunde/Accounting/HG 15 NSS/SCE - Memorandum DBE/2012 10 6.2 RAMROOS BESLOTE KORPORASIE /RAMROOS CLOSE CORPORATION BALANSSTAAT OP 29 FEBRUARIE 2012/BALANCE SHEET ON 28 FEBRUARY 2012 LEDEBELAN/MEMBERS' EQUITY 453 805 Ledebydrae/Members' contributions —(See.6 7.1) 382250! 4 {Sien 61.4) | Behoue inkomste/Opgehoopte fondse _ i Retained income/Accumulated funds —_See.6.2) 71 555 | 4 (See.6:1:2) NIE-BEDRYFSLASTE/NON-CURRENT LIABILITIES | 138 000 | 4 Lening van Oos Bank | Loan from East Bank (100000 VY - 12000) Vv 88 000 | M Lenings van lede/Loans from members 50 000; ¥ 591 805 | 4 9 TOTALE PUNTE TOTAL MARKS 50 50 DEPARTMENT OF BASIC EDUCATION 2012 -05- 25 PRIVATE BAG X 110 PRETORIA 0001 » PUBLIC EXAMINATIONS Copyright reserved/Kopiereg voorbehou Please turn over/Blaai om asseblief

Downloaded from hlayiso.com Rekeningkunde/Accounting/HG DBE/2012 NSS/SCE - Memorandum VRAAG 7/QUESTION 7 71 7.1.1. DEBITEURE-INVORDERINGSKEDULE VIR MEI EN JUNIE 2012 DEBTORS' COLLECTION SCHEDULE FOR MAY AND JUNE 2012 MEVMAY JUNIE/JUNE R R Maart/March 4320 0 April/April 25 200 30241 vv Mei/May ag 100 || 22500, vv Junie/June 20520, vv 46620) 46044, 10 10 DEPARTMENT OF BASIC EDUCATION 2012 -05- 25 PRIVATE BAG X 110 PRETORIA 0001 PUBLIC EXAMINATIONS Copyright reserved/Kopiereg voorbehou Please turn over/Blaai om asseblief

Downloaded from hlayiso.com Rekeningkunde/Accounting/HG 17 DBE/2012 NSS/SCE ~ Memorandum 7.1.2 KONTANTBEGROTING VIR MEI EN JUNIE 2012 CASH BUDGET FOR MAY AND JUNE 2012 MEWUMAY JUNIE/JUNE KONTANTONTVANGSTES | CASH RECEIPTS | Kontantverkope/Cash sales 30000; vv 36 000| vv invordering van debiteure {sien 7:1.1) Collections from debtors _(See'7.7.1) nee ! 4 pines \ a Huurinkomste/Rent income 2400) vv 2760! vw Vaste deposito/Fixed deposit 60 000 v | Rente op vaste dep/Interest on fixed dep. 500 226 | vv 139520; 6029| KONTANTBETALINGS | | CASH PAYMENTS | Betaling van krediteure Payment to creditors eee tate 35000 | “¥ Kontantaankope van handelsvoorraad Va Cash purchases of trading stock 15 000 | elon } a Vaste deposito/Fixed deposit 30000) vv Voertuie/Vehicles 45000; vv 8000' vv Lone/Wages 40000; vv 46400; *M Salarisse/Salaries 30 000 v 35 000| vv Onttrekkings/Drawings 5 500 v 5500! vv Bedryfsuitgawes/Operating expenses 2 900 A 3050) v 207600| Ww 1509501 Tekort/Shortfall (68 080) | (65 921) 4) Saldo van bank aan begin van maand Balance of bank at the beginning of the 84 400 v 16 320 w month Saldo van bank aan einde van maand Balance of bank at the end of the month ee (49601)| 4 Fixed deposit can be shown as a net effect of R30 000 as a receipt and provided that R30 000 is not shown as a payments award 3 marks / Die vaste deposito kan as 'n netto resultaat van R30 000 as 'n ontvangste en word nie getoon word as 'n betaling van. Ken 3 te toe... &areign.items.-.2max./ Vieemde items -2 maks.. EDUCATION 2012 -05- 25 PRIVATE BAG X 110 PRETORIA 0004 PUBLIC EXAMINATIONS Copyright reserved/Kopiereg voorbehou lerthbainees Fa BRASH TONE] Meidde Bide is fir bewerkings. * Any figure / Enige bedrag 50 50 Please turn over/Blaai om asseblief

Rekeningkunde/Accounting/HG 7.2 Downloaded from hlayiso.com 18 DBE/2012 NSS/SCE - Memorandum Bestudeer die uittreksel en maak by elke item Thabo Mkhize 'n WAARNEMING (wat hy oplet) en 'n VOORSTEL (raad wat hy moet doen). Study this extract and for each item give Thabo Mkhize an OBSERVATION (what you notice) and a RECOMMENDATION (advise what to do). COMMENT /WAARNEMING VY ADVICE /VOORSTEL vv Can award part marks. Kan deelpunte toeken. Herstelwerk en Gunstige afwyking (werklike minder as begroting). Goeie afwyking Voldoende kontrole. Kontroleer of daar onderhoudskoste voldoende onderhoud gedoen is. ee Favourable variance (actual less than Keep well controlled. Check for adequate budget). Good variance maintenance. Noemenswaardig oorspandeer Telefoon (werklike meer as begroting). Ekstra beheer benodig. Telephone Significantly overspent (actual more Extra control needed. than budget) Noemenswaardig onderbegroot Begroot realisties. Ondersoek tekort bv. Huurinkomste (werklike minder as begroting). slegte invordering, huurder is weg, ens. Rent income Significantly under budget (actual less than budget) Budget realistically. Investigate shortfall e.g. poor collection, tenant has left, etc. Advertensies Advertising ; Goeie beplanning, Begroting volledig | gespandeer soos verwag Good planning/Budget fully spent as _ expected i kan assesseer of dit 'n geldige uitgawe is bv. Moes hulle alles spandeer het/het hulle 'n groter toewysing nodig?. Could assess whether this is valid expenditure e.g. did they need to spend it all?/did they need a bigger allocation? Verkope Sales \ Noemenswaardig onderbegroot ; (werklike meer as begroting). Significantly under budget (actual more than budget) Hou verkope so hoog as moontlik./ Bevorder kontantverkope om oninbare skulde te verminder. Bonusse toestaan Keep sales as high as possible/ Promote | cash sales fo minimise bad debts. | Award bonusses. 15 15 TOTALE PUNTE TOTAL MARKS 75 75 Cpoyright reserved/Kopiereg voorbehou DEPARTMENT OF BASIC EDUCATION 2012 ~05- 25 PRIVATE BAG X 110, PRETORIA 0004 PUBLIC EXAMINATIONS apres smeeresaanerri Uy