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

> Grade 12 Accounting Paper 1 question paper from the Eastern Cape Mock Exam 2021 (Sesotho), 9 pages. Read online or download the free PDF.

- Page: https://www.hlayiso.com/library/accounting-p1-gr12-ansbk-sept-2021-sesotho/93d90fbf-efec-46e6-a45f-bced0b8e6e1c
- Updated: 2026-09-27
- Subject: Accounting
- Grade: Grade 12
- Language: Sesotho
- Document type: Question paper
- Year: 2021
- Exam period: Eastern Cape Mock Exam
- Paper: 1
- Curriculum: CAPS
- Pages: 9

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## About this document

Accounting · Grade 12 · Eastern Cape Mock Exam · 2021 · sesotho. Question paper, 9 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

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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.

### Page 2

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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

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(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

### Page 4

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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

### Page 5

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(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

### Page 6

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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

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(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

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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

### Page 9

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(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

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