Accounting Grade 12 P1 Eastern Cape Mock 2021 QP (Sesotho)

Downloaded from hlayiso.com Lebitso: NATIONAL SENIOR CERTIFICATE KEREITE YA 12 LOETSE 2021 ACCOUNTING BUKA YA DIKARABO MATSHWAO A MATSHWAO A POTSO MATSHWAO FUMANWENG LEKANYEDITSWENG 1 15 2 60 3 40 4 35 150 Buka ena ya dikarabo e na le maqephe a 9.

Downloaded from hlayiso.com 2 ACCOUNTING P1 (BUKA YA DIKARABO) (EC/LOETSE 2021) POTSO YA 1 1.1 1.1.1 1.1.2 1.1.3 3 1.2 RAPOROTO YA BAHLAHLOBI BA DIBUKA 1.2.1 Hlwaya mofuta wa raporoto o be o hlalose hobaneng mofuta on awa repoto o ile wa ntshwa ke mohlahlobi wa dibuka. 2 1.2.2 Hlalosa dintlha tse PEDI hobaneng beng ba diabo bat la ngongorehiswa ke hore khampani e fumane raporoto ya mofuta ona. 4 1.2.3 CEO o kopile mohlahlobi wa dibuka ho hlophisa nyehelo ena e le ‘sundry expense’ le ho fetola maikutlo a tlhahlobo ka nepo. Fana ka mabaka a MABEDI hobaneng mohlahlobi wa dibuka a sa tlo dumellana le tlhahiso. 4 Ha o a dumellwa ho Kopa Ka kopo phetla

Downloaded from hlayiso.com (EC/LOETSE 2021) ACCOUNTING P1 (BUKA YA DIKARABO) 3 1.2.4 Ntle le ditaba tse boletsweng kahodimo, hlalosa hobaneng khampani e tla qoswa ka puso e mpe ya kgwebo. 2 MATSHWAO KAOFELA 15 Ha o a dumellwa ho Kopa Ka kopo phetla

Downloaded from hlayiso.com 4 ACCOUNTING P1 (BUKA YA DIKARABO) (EC/LOETSE 2021) POTSO YA 2 2.1 Setatemente sa Lekeno Lohle ka la 28 Hlakola 2021 Dithekiso Ditheko tsa dithekiso Profiti kaofela Lekeno le leng Ditheolelo tse fumanweng 14 000 Lekeno kaofela Ditjeho tsa tshebetso Ho putlama 86 010 Sundry expenses Profiti ya tshebetso Lekeno la tswala 23 400 Porofiti pele ho ditjeho tsa tswala Profiti pele ho lekgetho la lekeno Lekgetho la lekeno Profiti e salang kamora lekgetho 689 310 36 Ha o a dumellwa ho Kopa Ka kopo phetla

Downloaded from hlayiso.com (EC/LOETSE 2021) ACCOUNTING P1 (BUKA YA DIKARABO) 5 2.2 LEKENO LE BOLOKILWENG Balantshe ka la 1 Tlhakubele 2020 Porofiti e setseng kamora lekgetho 689 310 Phaello e tlwaelehileng ya diabo Phaello ya nakwana 126 000 Balantshe ka la 28 Hlakola 2021 7 2.3 KAROLO YA DIEKHWITHI LE DILAYABILITHI *bontsha diaetheme tsa bohlokwa ka thoko tlasa dilayabilithi tsa jwale EKHWITHI YA BENG BA DIABO Khapitale e tlwaelehileng ya diabo Lekeno le bolokilweng Dilayabilithi tseo e seng tsa jwale Dilayabilithi tsa jwale Kgwebo le tse ding tse lefellwang PALOYOHLE YA EKHWITHI LE DILAYABILITHI 17 MATSHWAO KAOFELA 60 Ha o a dumellwa ho Kopa Ka kopo phetla

Downloaded from hlayiso.com 6 ACCOUNTING P1 (BUKA YA DIKARABO) (EC/LOETSE 2021) POTSO YA 3 3.1 Bala tse latelang bakeng sa Setatemente sa Phallo ya Tjhelete (Cash Flow Statement ka la 31 Phato 2021: 3.1.1 Phetoho ho tse lefellwang (botsha tjhelete e kenang kapa tjhelete e tswang) DITSHEBETSO KARABO 4 3.1.2 Lekgetho la lekeno le lefilweng DITSHEBETSO KARABO 4 3.1.3 Phaello e lefilweng DITSHEBETSO KARABO 4 3.1.4 Tjhelete e tswang diabong DITSHEBETSO KARABO 5 3.1.5 Tjhelete e sebedisitsweng ho reka diabo hape DITSHEBETSO KARABO 3 3.1.6 Ho nyoloha ha tjhelete ya kadimo DITSHEBETSO KARABO 4 Ha o a dumellwa ho Kopa Ka kopo phetla

Downloaded from hlayiso.com (EC/LOETSE 2021) ACCOUNTING P1 (BUKA YA DIKARABO) 7 3.2 NET CHANGE TJHELETENG LE DITEKATEKANONG TSA TJHELETE Tjhelete le ditekatekano tsa tjhelete (balantshe e bulang) Tjhelete le ditekatekano tsa tjhelete (balantshe e kwalang) 3.3 3.3.1 Bala: reshio ya Diteko tsa Acid DITSHEBETSO KARABO 3 3.3.2 Bala: % ya kuno ho palohare ya ekhwiti ya beng ba diabo. DITSHEBETSO KARABO 5 3.3.3 Bala: Dividente ya reiti ditefo (%) DITSHEBETSO KARABO 4 MATSHWAO KAOFELA 40 Ha o a dumellwa ho Kopa Ka kopo phetla

Downloaded from hlayiso.com 8 ACCOUNTING P1 (BUKA YA DIKARABO) (EC/LOETSE 2021) POTSO YA 4 4.1 4.1.1 4.1.2 4.1.3 3 4.2.1 Hlwaya khampani e nang le boemo bo sebetsang hantle ba likhwidithi. Qotsa o hlalose ditshupiso tse THARO tsa ditjhelete ho tshehetsa kgetho ya hao. KHAMPANI: DITSHUPISO TSA DITJHELETE LE TLHALOSO: 6 4.2.2 Motsamaisi wa Green Ltd o na le maikutlo a hore khampani e tshwanela ho lefa lounu ka potlako ka moo e ka kgonang. Hlalosa seo o ka mmolellang sona. Qotsa ditshupiso tse PEDI tsa ditjhelete (ka manane) ho tshehetsa maikutlo a hao. 6 4.2.3 Tshwaela ka reiti ya ditefo tsa Green Ltd and Plaza Ltd o be o fane ka lebaka la hore batsamaisi ba khampani ka nngwe ba nke qeto ka reiti ya ditefo. Qotsa manane. 6 Ha o a dumellwa ho Kopa Ka kopo phetla

Downloaded from hlayiso.com (EC/LOETSE 2021) ACCOUNTING P1 (BUKA YA DIKARABO) 9 4.2.4 Ho ba le diabo ha Sandi Charley: Sandi Charley ke monga diabo ho tse pedi tsa dikhampani tsena. O na le R800 000 mme o na le maikemisetso a ho tsetela diabong tse ntjha. Boraro ba dikhampani di nkile qeto ya ho aba diabo tse ding ka la 1 Tlhakubele 2021 ka theko e teng mmarakeng ya 28 Hlakola 2021. Bala % ya Sandi ya ho ba le diabo ho Green Ltd o be o tshwaele ka diphumano tsa hao. PALO: TSHWAELA: 4 Bala bonnyane ba lenane la diabo tseo a tshwanelang ho di reka ho Green Ltd le tjhelete eo a ka e sebedisang. 6 Ke keletso efe o ka e fang Sandi malebana le maikemisetso a hae a ho reka diabo ho Plaza Ltd? Fana ka dintlha tse PEDI. Qotsa manane (ditshupiso tsa ditjhelete) ho tshehetsa Karabo ya hao. 4 MATSHWAO KAOFELA 35 PALOYOHLE: 150 Ha o a dumellwa ho Kopa Ka kopo phetla