# Accounting Grade 12 NSC June 2015 Memo (English) > Grade 12 Accounting memorandum from the NSC June Exam 2015 (English), 17 pages. Read online or get the free PDF download, question paper linked when available. - Page: https://www.hlayiso.com/library/accounting-june-july-2015-memo-eng/1b26696b-081a-4119-8d5a-24cb6c517b39 - Updated: 2026-09-27 - Subject: Accounting - Grade: Grade 12 - Document type: Memorandum - Year: 2015 - Exam period: NSC June Exam - Curriculum: CAPS - Pages: 17 Breadcrumbs: [Home](https://www.hlayiso.com/) › [Library](https://www.hlayiso.com/library) › [Grade 12](https://www.hlayiso.com/library/grade-12) › [Accounting](https://www.hlayiso.com/library/grade-12/accounting) › [Accounting Grade 12 NSC June 2015 Memo (English)](https://www.hlayiso.com/library/accounting-june-july-2015-memo-eng/1b26696b-081a-4119-8d5a-24cb6c517b39) ## About this document Accounting · Grade 12 · NSC June Exam · 2015. Memorandum, 17 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 Downloaded from hlayiso.com SENIOR CERTIFICATE EXAMINATION ACCOUNTING 2015 MEMORANDUM MARKS: 300 MARKING PRINCIPLES: 1. Penalties for foreign items are applied only if the candidate is not losing marks elsewhere in the question for that item (no foreign item penalty for misplaced item). No double penalty applied. 2. Full marks for correct answer. If the answer is incorrect, mark the workings provided. 3. If a pre-adjustment figure is shown as a final figure, allocate the part-mark for the working for that figure (not the method mark for the answer). 4. Unless otherwise indicated, the positive or negative effect of any figure must be considered to award the mark. If no + or – sign or bracket is provided, assume that the figure is positive. 5. Where indicated, part-marks may be awarded to differentiate between differing qualities of answers from candidates. 6. Where penalties are applied, the marks for that section of the question cannot be a final negative. 7. Where method marks are awarded for operation, the marker must inspect the reasonableness of the answer before awarding the mark. 8. In awarding method marks, ensure that candidates do not get full marks for any item that is incorrect at least in part. 9. Codes: f = foreign item; p = placement/presentation. This memorandum consists of 17 pages. Copyright reserved Please turn over ### Page 2 Downloaded from hlayiso.com Accounting 2 DBE/2015 SCE – Memorandum QUESTION 1 BANK RECONCILIATION 1.1.1 CASH RECEIPTS JOURNAL NAME OF ACCOUNT AFFECTED IN THE AMOUNT GENERAL LEDGER Interest income/current account  860  Creditors' control  1 800  Drawings  2 000  7 CASH PAYMENTS JOURNAL NAME OF ACCOUNT AFFECTED IN THE AMOUNT GENERAL LEDGER Bank charges  840  Debtors' control  6 800  Loss due to theft  16 000  Insurance  880  8 1.1.2 BANK RECONCILIATION STATEMENT ON 31 MAY 2015 DEBIT CREDIT Cr balance as per bank statement 9 175 Cr outstanding deposits 14 May 2015 15 500  29 May 2015 20 200  Dr outstanding cheques No. 1590 12 600  No. 1660 5 600  No. 1698 7 555  Cr amount wrongly debited 880  Dr balance as per the bank account 20 000  45 755 45 755  10 OR Balance as per bank statement 9 175 Outstanding deposits 14 May 2015 15 500  29 May 2015 20 200  Outstanding cheques No. 1590 (12 600)  No. 1660 (5 600)  No. 1698 (7 555)  Amount wrongly debited 880  Balance as per bank account 20 000  10 Copyright reserved Please turn over ### Page 3 Downloaded from hlayiso.com Accounting 3 DBE/2015 SCE – Memorandum 1.1.3 As internal auditor you are not happy with the manner in which cash is being controlled in this business. Identify TWO problems and provide figures to support your answer. Give advice on how these problems can be avoided in future. PROBLEMS IDENTIFIED ADVICE Problem   Figures     R16 000 cash was apparently • Division of duties so that one stolen last month. person serves as a check on the other • Check cash and documents from bank regularly • Request notification of deposits 1 from bank for deposits (sms) • Two people should go to the bank when depositing (security) • Encourage direct electronic transfers instead of handling cash R15 000 should have been • Create a policy for regular, daily deposited on 15 May but depositing 2 have still not been deposited. Possible rolling of cash. 6 1.2 CREDITORS' RECONCILIATION ACCOUNT OF STATEMENT METEOR SUPPLIERS IN RECEIVED FROM CREDITORS' LEDGER OF METEOR SUPPLIERS COMET TRADERS Balance R10 705 R19 120 A +1 080  B +375  C - 200  (2 160 + 2 160) D +4 320 (1 mark each)  E - 5 000  Both Final balance 15 200 15 200  totals 9 TOTAL MARKS 40 Copyright reserved Please turn over ### Page 4 Downloaded from hlayiso.com Accounting 4 DBE/2015 SCE – Memorandum QUESTION 2 2.1.1 FACTORY OVERHEAD COST NOTE Indirect material cost R11 040 Indirect labour cost 33 345 Depreciation   12 945 Sundry expense (8 400  x 3  x 4/ 6 ) 16 800 Water and electricity (34 200 x 70%) 23 940 Operation one part correct 98 070 10 PRODUCTION COST STATEMENT FOR THE YEAR ENDED 30 APRIL 2015 Direct material cost (45 000xR11,65) 524 250  Or 699 000 1 mark x 45/60 two marks Direct labour cost (R327 600 + 449 280) 776 880  Prime cost operation DMC+DLC 1 301 130  Factory overhead cost see 2.1.1 98 070  Total manufacturing cost operation PC+FOHC 1 399 200  Work-in-process (1 May 2014) 18 680 1 417 880 Work-in-process (30 April 2015) operation (170 480)  COST OF PRODUCTION OF FINISHED GOODS 1 247 400  (23 100 x R54) 14 2.1.2 The accountant is of the opinion that the workers are not properly supervised. IDENTIFY SEPARATE POSSIBLE PROBLEMS SOLUTION Problems   Figures     Problem 1 The workers worked 1 400 hours Workers should be normal time compared to 960 monitored to ensure hours overtime; 41% of hours they work the correct worked is overtime. OR number of normal They should have worked 1 920 hours. hours normal time. They only worked 1 400 hours normal time. Problem 2 The level of production is too low. Monitor workers to For the 2 360 hours worked, they ensure they produce should have produced a total two T-shirts per hour. number of 28 320 (2 360 x 6 x 2) T-shirts. The business only produced 23 100 T-shirts. 8 Copyright reserved Please turn over ### Page 5 Downloaded from hlayiso.com Accounting 5 DBE/2015 SCE – Memorandum 2.2 ZIPHO WOODWORK MANUFACTURERS 2.2.1 Should the business be satisfied with the number of tables that were produced and sold during this financial year? Explain. Quote relevant figures in your answer. Yes  Explanation comparing units produced to BEP  The business produced and sold 6 150 units. This is 570 units more than the break-even point of 5 580 units. No  Explanation comparing units produced to BEP  The business is only producing 570 units more than the break-even point of 5 580 units (10%). The profits will be low. 3 2.2.2 Nozipho, the owner of the business, aimed for a profit of R200 000 for this financial year. How many tables must she make to achieve the target of R200 000 profit? Provide a suitable calculation to support your answer. 446 400 1 mark + 200 000 1 mark 646 400 (150 – 70) 80 2 marks = 8 080 units  one part correct 5 TOTAL MARKS 40 Copyright reserved Please turn over ### Page 6 Downloaded from hlayiso.com Accounting 6 DBE/2015 SCE – Memorandum KEEP THIS PAGE BLANK Copyright reserved Please turn over ### Page 7 Downloaded from hlayiso.com Accounting 7 DBE/2015 SCE – Memorandum QUESTION 3 3.1.1 What does FIFO stand for? First in First out  1 3.1.2 Calculate the value of closing stock on 28 February 2015 according to the FIFO method. 1 350  x R95  R128 250  operation one part correct 1 350  X R85  R114 750  operation one part correct R243 000  operation one part correct 7 3.1.3 The suppliers informed the owner that the cost price of shampoo will increase to R96 per unit and the carriage will increase to R8 per unit. Calculate the selling price that the owner will have to charge for these goods in order to achieve a mark-up of 60%. R104  x 160 100  = R166,40  operation one part correct 3 3.1.4 The insurance company is prepared to pay out only 80% of the total value of the goods destroyed by a fire. Calculate the loss that should be reflected in the Income Statement.     1 050 units x R95 x 20% = R19 950 one part correct 99 750 : 2 marks 4 3.1.5 The owner has submitted the claim form for the loss of stock as a result of the fire to the insurance company. However, the number of units destroyed in the fire was reflected as 1 500. Explain what you would say to the owner regarding this insurance claim. Valid explanation  • It is unethical to engage in fraudulent claims in a business. The insurance company will not pay out the claim if fraud is detected. He should only claim for 1 050 units. • They could lose goodwill due to bad publicity should they be exposed. 2 Copyright reserved Please turn over ### Page 8 Downloaded from hlayiso.com Accounting 8 DBE/2015 SCE – Memorandum 3.2.1 NO. CALCULATIONS AMOUNT (i) R900 000 – R224 000 R676 000  (ii) R3 200 000 – R2 500 000 R700 000  (iii) Vehicle 1: R240 000 x 25% = R60 000 R92 999  Maximum permitted: R15 000 – R1 = R14 999  One part correct Vehicle 2: R312 000 x 25% = R78 000  7 3.2.2 ASSET DISPOSAL 2014 30 Equipment  9 200  2014 30 Accumulated Nov Nov depreciation on equipment  6 820  Any one part (6 400 + [9 200  correct – 6 400  x 20%  x 9/12 ) Loss on disposal of 250  asset  Balancing figure Bank  2 130 9 200 9 200 13 3.2.3 (a) Explain how the Fixed Assets Register will assist you in your duties as internal auditor. Provide ONE point. Any valid point  • Physical count should agree with register. • The internal auditor has to verify the physical presence of items listed in the Fixed Assets Register. • The internal auditor will be able to follow the lifespan of the item of fixed asset and make recommendations for timeous replacements. • Calculations of depreciation amounts can be checked. 2 (b) The stock of trolleys and baskets is classified as a fixed asset. Give ONE suitable reason for this. Any valid point  • A trolley/basket is expected to have a lifespan of more than 12 (twelve) months. • The trolleys are not part of trading stock. 2 Copyright reserved Please turn over ### Page 9 Downloaded from hlayiso.com Accounting 9 DBE/2015 SCE – Memorandum (c) Identify and explain THREE major problems (with figures) relating to the control of the trolleys and baskets. In EACH case, provide a valid, practical solution to improve the control over these assets. PROBLEM WITH FIGURES PRACTICAL SOLUTION TO Problem    IMPROVE INTERNAL CONTROL Figures    Solution relating to the problem    (Do not accept improvement of control as a solution.) Number of trolleys stolen is (148 + All trolleys used should be returned 112 – 14 – 210) = 36. Cost of this to the business./Can introduce a fee theft (36 x R2 000) = R72 000. for the return of a trolley./Secure trolleys when not in use. A large amount of R16 000 has been Before doing repairs to baskets, spent on repairs of baskets./Instead consider whether it would be more of repairing baskets, 64 new baskets cost-effective to replace old baskets could have been bought. with newer ones. On a busy day there is not enough Buy more baskets as they are easier trolleys and baskets. For the 420 to control and cheaper to replace customers there are only 210 trolleys (R250). and 95 baskets (total 305/short of 115). 14 damaged trolleys were written Monitor usage of trolleys to ensure off.(cost of replacement R28 000). that customers do not abuse them. 9 TOTAL MARKS 50 Copyright reserved Please turn over ### Page 10 Downloaded from hlayiso.com Accounting 10 DBE/2015 SCE – Memorandum QUESTION 4 4.1 Write only the letter (A–E) next to the question number. 4.1.1 E 4.1.2 C 4.1.3 D 4.1.4 B 4 4.2.1 See Income Statement on the next page. 4.2.2 Ordinary Share Capital Note Authorised 1 000 000 ordinary shares Issued 700 000 Shares in issue on 1 Mar. 2014 5 600 000 100 000 Shares issued during the year at 1 200 000 R12 each (160 000) Shares bought back (average (1 360 000) issued price of R8,50) 640 000 Shares in issue on 28 Feb. 2015  5 440 000 8 4.2.3 Retained Income Note Balance at beginning of financial year  1 368 000 Net profit after tax see 4.2.1  1 260 000 Buy back of shares (160 000  x 60c )  (96 000) operation one part correct Dividends operation one part correct  (1 080 000) Interim (700 000 x 80c) operation one part correct  560 000 Final (800 000  x 65c) operation one part correct  520 000 Balance at end of financial year  1 452 000 operation one part correct 11 Copyright reserved Please turn over ### Page 11 Downloaded from hlayiso.com Accounting 11 DBE/2015 SCE – Memorandum 4.2.1 PRINCE LIMITED INCOME STATEMENT FOR THE YEAR ENDED 28 FEBRUARY 2015 Sales (14 974 000x140/100– 53 600)  20 910 000 Cost of sales (14 974 000) 5 Gross profit  5 936 000 Other income  355 700 Rent income (374 950  – 29 500 )  345 450 Bad debts recovered  4 150 Provision for bad debt adjustment (43 600 – 37 500)  6 100 Gross operating income  6 291 700 9 Operating expenses (4 195 900) Auditors' fees 147 600 Advertising 960 000 Salaries and wages ( 1300 000 +17 000+ 3 000)  1 320 000 Directors' fees (1 130 000  + 20 500)  1 150 500 Packing material (76 200 – 8 500)  67 700 Sundry expenses  164 900 Bad debts (24 000 + 42 000)  66 000 Trading stock deficit (1 910 000 – 1 890 000)  20 000 Depreciation  299 200 19 Operating profit  2 095 800 Interest income (53 260  + 25 940)  79 200 2 175 000 Interest expense  (375 000) Net profit before tax 1 800 000 Income tax (540 000) 9 Net profit after tax 1 260 000 42 TOTAL MARKS 65 Copyright reserved Please turn over ### Page 12 Downloaded from hlayiso.com Accounting 12 DBE/2015 SCE – Memorandum QUESTION 5 5.1 CASH GENERATED FROM OPERATIONS Net profit before income tax (240 480 + 93 520) 334 000  Depreciation 178 000 Interest expense 52 000 Operating profit before changes in working capital 564 000 Cash effects of changes in working capital 11 000  Change in inventories (262 000 – 194 600) 67 400  Change in receivables (214 000 – 198 000) (16 000)  Change in payables (165 200 – 124 800) (40 400)  Cash generated from operations 575 000  10 5.2 MAXIE LTD CASH FLOW STATEMENT FOR THE YEAR ENDED 28 FEBRUARY 2015 CASH EFFECTS OF OPERATING ACTIVITIES 289 890  Cash generated from operations 575 000  Interest paid (52 000)  Income tax paid (93 520  – 2 110  – 6 300 ) (85 110)  Dividends paid (88 000  + 60 000 ) (148 000)  CASH EFFECTS OF INVESTING ACTIVITIES (492 340)  Purchase of fixed assets (572 340)  (2 568 730  + 178 000  – 2 174 390 ) Investments matured (230 000 – 150 000) 80 000  CASH EFFECTS OF FINANCING ACTIVITIES 160 000 Proceeds of shares issued 1 000 000 Share repurchased (540 000) Repayment of loan (300 000) NET CHANGE IN CASH AND CASH EQUIVALENTS (42 450)  Cash and cash equivalents (1 March 2014) 34 700  Cash and cash equivalents (28 February 2015) (7 750)  21 Copyright reserved Please turn over ### Page 13 Downloaded from hlayiso.com Accounting 13 DBE/2015 SCE – Memorandum 5.3.1 Calculate the current ratio. 413 600  : 239 850  = 1,7 : 1  one part correct 3 5.3.2 Calculate the debt-equity ratio. 500 000  : 2 392 480  0,2 : 1  one part correct 3 5.3.3 Calculate the net asset value per share. 2 392 480  x 100 480 000  = 498,4 cents  one part correct 3 5.4 On 1 March 2014 additional shares were issued at R5,00 each. Will the existing shareholders be satisfied with this price? Explain. Quote relevant financial indicators with figures in your explanation. Yes/No  Explanation  Valid financial indicators with figures  Compare 500c issue price to the NAV  of 462c Compare 500c issue price to the market value of 490c. 5 Copyright reserved Please turn over ### Page 14 Downloaded from hlayiso.com Accounting 14 DBE/2015 SCE – Memorandum 5.5 The directors decided to pay back a large portion of the loan. Do you think that this was a wise decision? Explain. Quote TWO relevant financial indicators and figures to support your answer. No  Quoting valid indicators and figures   Debt/Equity decreased from 0,4 : 1 to 0,2 : 1 (lowly geared) ROTCE worsened from 13,2% to 10,2%. Explanation  The business' return is lower than the current interest rate on loan (12%) and is therefore negatively geared. 7 5.6 Besides paying back the loan, the directors have taken other major decisions that have affected the cash balances. State TWO other major decisions (exceeding R200 000) and quote the figures from the Cash Flow Statement. In EACH case, state how the decision will affect the future of the company. DECISION FUTURE EFFECT ON COMPANY Decision  Amount  Valid explanation  Purchase of fixed assets • Capital growth – investment in R572 340 (Refer to 5.2) fixed assets will lead to expanded business activities • Creation of employment • Cater for more customers to increase profits Issue of shares R1 000 000 • Financing expansions/ extensions • Expanded shareholder base will affect dividends • Improve cash flow Repurchase of shares R540 000 • Large cash outlay led to bank overdraft • Could result in cash flow problems 6 Copyright reserved Please turn over ### Page 15 Downloaded from hlayiso.com Accounting 15 DBE/2015 SCE – Memorandum 5.7.1 Choose the correct word from those given in brackets. Write down the word and briefly explain your choice. Maxie Ltd received a/an (unqualified/qualified/disclaimer) auditors' report. Qualified  Briefly explain your choice. Explanation  • The auditors found one item to be unsatisfactory. • This is to alert the users/readers of the financial statements that there is a problem. 1-mark option • It is mentioned because it is significant. 3 5.7.2 Explain the consequences of this auditors' report for the chief executive officer (CEO) and/or the company. State TWO points. Any TWO valid explanations   • The CEO has flouted the procedures and must be accountable. • This report will influence the appointment of directors by shareholders. • Negative mark against the company that could affect the demand for shares. This will affect the share price. • Potential investors will be cautious about investing in this company. • Shareholders might want to replace the CEO – affects continuity, but might improve future prospects of the company. 1-mark option • Effect on proceeds of shares in the future • Effect on share price • Image of the company 4 TOTAL MARKS 65 Copyright reserved Please turn over ### Page 16 Downloaded from hlayiso.com Accounting 16 DBE/2015 SCE – Memorandum QUESTION 6 6.1 DEBTORS' COLLECTION SCHEDULE CREDIT SALES AUGUST May 42 000 June 49 200 3 936  July 43 200  30 240  Check if 70% of credit sales August 33 600 6 720  40 896  One part correct 6 6.2 NO. CALCULATIONS AMOUNT 56 000 one mark (i) (84 000 x 100 ÷ 150) x 25%  14 000  One part correct (ii) 61 500 one mark 58 425  One part correct (82 000 x 75%) x 95%  (iii) 32 000 x 103% 32 960  (iv) 2 904 x 100 ÷ 110 2 640  (v) - 22 600 – 10 200 (32 800)  12 6.3.1 Give ONE reason (with figures) why the workers are dissatisfied. Suitable reason  Relevant figures  • They will be receiving a 3% increase while the bookkeeper will be receiving a (1 800 ÷ 18 000) 10% increase. • The 3% increase is lower than the rate of inflation which at present is approximately 6%. 2 6.3.2 Give ONE reason (with figures) that Charles could use to justify the increases that he is going to give the workers. Suitable reason  Relevant figures  • The business is experiencing cash flow problems as the bank balance is expected to be overdrawn at the end of August 2015 by R120 000. • The total sales for June (R89 100) is below the budgeted amount (R123 000) and he expects this trend to continue. 2 6.4.1 Charles decided to offer trade discounts to special customers in July 2015. In your opinion, has this benefitted the business? Provide figures to support your answer. No, actual sales were R84 000 compared to budget of R108 000  2 Copyright reserved Please turn over ### Page 17 Downloaded from hlayiso.com Accounting 17 DBE/2015 SCE – Memorandum 6.4.2 Explain what you would say to Charles about the control of the following: COMMENT WITH FIGURES ADVICE ITEM       Delivery Sales were less than budget, Investigate possible fraud costs so actual delivery expenses or inefficiency./Change should decrease to R8 400. the delivery firm./Charge customers for the deliveries. Advertising He has overspent by R5 000 Investigate why costs (R18 000 compared to actual advertising was R23 000)./This did not lead to ineffective./Improve increase in sales. method of advertising. 6 6.5.1 Calculate the purchase price of the new vehicle. (R6 250 x 36 x 100/90 = R250 000.  One part correct 4 6.5.2 Apart from the deposit and the monthly instalment of R6 250, explain how the next Cash Budget will be affected. Provide THREE points.    Any 3 valid points, e.g. • Delivery expenses paid to PQ Deliveries will be avoided. • Petrol costs must be included. • Salary of a driver must be included. • Insurance must be included. 6 TOTAL MARKS 40 TOTAL: 300 Copyright reserved ## Related documents - [Accounting June July 2015 Afr](https://www.hlayiso.com/library/accounting-june-july-2015-afr/f9d2f0f3-cfd9-4574-85ab-4a6ce713a6ed) — Accounting · QP · 2015 · Afr - [ACCN GR12 SEPT2015 AFR MARKING GUIDELINE](https://www.hlayiso.com/library/accn-gr12-sept2015-afr-marking-guideline/8648ed76-8598-4c22-b4be-c4b8b2fef4ab) — Accounting · Memo · 2015 · Afr - [Grade 12 NSC Accounting (English) 2015 Preparatory Examination Possible Answers](https://www.hlayiso.com/library/grade-12-nsc-accounting-english-2015-preparatory-examination-possible-answers/80ecb65b-378a-47eb-9e06-e8b8d08e423a) — Accounting · Memo · 2015 · Eng - [2015 KZN Prelim Memo](https://www.hlayiso.com/library/2015-kzn-prelim-memo/c976c86c-2095-490c-ac3c-a2b43d95ffe1) — Accounting · Memo · 2015 - [Accounting P2 May-June 2025 MG Afr](https://www.hlayiso.com/library/accounting-p2-may-june-2025-mg-afr/62bf3c7c-f1bc-4bd9-878f-67ec5a7a2c38) — Accounting · Memo · 2025 · Afr - [Accounting May June 2019 Memo Afr](https://www.hlayiso.com/library/accounting-may-june-2019-memo-afr/ed486733-40e7-4e41-b644-90581e5e113f) — Accounting · Memo · 2019 · Afr ## More from Grade 12 Accounting - [Accounting](https://www.hlayiso.com/library/accounting/8f42a6a4-9593-4d36-86b1-d890dd1bb1bf) — Guide - [ACCOUNTING P1 GR12 AB JCT ENG D watermark](https://www.hlayiso.com/library/accounting-p1-gr12-ab-jct-eng-d-watermark/77ae8297-53f7-47b3-8e29-57bd38f30483) — Addendum · 2025 · Eng - [ACCOUNTING P1 GR12 QP JCT 2025 AFR D watermark](https://www.hlayiso.com/library/accounting-p1-gr12-qp-jct-2025-afr-d-watermark/c6a5692b-3cb0-464b-bb82-67d6ce83bfdd) — QP · 2025 · Afr - [ACCOUNTING P1 GR12 QP JCT 2025 ENG D watermark](https://www.hlayiso.com/library/accounting-p1-gr12-qp-jct-2025-eng-d-watermark/84d92eb0-f5bd-4442-bb6d-c55cdc52e25d) — QP · 2025 · Eng - [ACCOUNTING P2 QP GR12 JCT 2025 ENG D watermark](https://www.hlayiso.com/library/accounting-p2-qp-gr12-jct-2025-eng-d-watermark/13425f71-aba6-4328-b084-d9b108884315) — QP · 2025 · Eng - [Accounting P1 (English) June 2025 Answer Book](https://www.hlayiso.com/library/accounting-p1-english-june-2025-answer-book/7e96e433-56f8-43a1-9a38-c68c465746dd) — Addendum · 2025 · Eng ## Collection - [Grade 12 past papers](https://www.hlayiso.com/grade-12/past-papers) --- Hlayiso: free CAPS and IEB past papers, memos, notes and study guides for South African learners. 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