# Accounting Grade 12 NSC June 2012 Memo (Afrikaans)

> Grade 12 Accounting memorandum from the NSC June 2012 (Afrikaans), 18 pages. Read online or get the free PDF download, question paper linked when available.

- Page: https://www.hlayiso.com/library/accounting-hg-english-and-afrikaans-june-2012-memo/e6bdb78b-d238-40ed-8cc8-b69f249d5cc3
- Updated: 2026-09-27
- Subject: Accounting
- Grade: Grade 12
- Language: Afrikaans
- Document type: Memorandum
- Year: 2012
- Exam period: NSC June
- Curriculum: CAPS
- Pages: 18

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## About this document

Accounting · Grade 12 · NSC June · 2012 · Afrikaans. Memorandum, 18 pages. Read online or download the PDF.

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### Page 1

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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

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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
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2012 -05- 25
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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

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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
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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
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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

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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
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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
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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
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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
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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
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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
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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
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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
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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

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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
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PUBLIC EXAMINATIONS

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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

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lerthbainees Fa BRASH TONE] Meidde Bide is fir bewerkings.

* Any figure / Enige bedrag

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7.2

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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
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