# Accounting Grade 12 P2 Eastern Cape June 2023 Addendum (Afr) > Grade 12 Accounting Paper 2 addendum from the Eastern Cape June Exam 2023 (Afrikaans), 10 pages. Read online or get the free PDF download. - Page: https://www.hlayiso.com/library/accounting-p2-gr12-answer-book-june-2023-afrikaans/060041ce-de48-4b87-90f6-fa7cfc662b70 - Updated: 2026-09-27 - Subject: Accounting - Grade: Grade 12 - Language: Afrikaans - Document type: Addendum - Year: 2023 - Exam period: Eastern Cape June Exam - Paper: 2 - Curriculum: CAPS - Pages: 10 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 P2 Eastern Cape June 2023 Addendum (Afr)](https://www.hlayiso.com/library/accounting-p2-gr12-answer-book-june-2023-afrikaans/060041ce-de48-4b87-90f6-fa7cfc662b70) ## About this document Accounting · Grade 12 · Eastern Cape June Exam · 2023 · Afrikaans. Addendum, 10 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 Naam: NASIONALE SENIOR SERTIFIKAAT GRAAD 12 JUNIE 2023 REKENINGKUNDE V2 ANTWOORDEBOEK PUNTE GEMODEREERDE VRAAG MAKS. PUNTE BEHAAL PUNTE 1 35 2 55 3 35 4 25 TOTAAL 150 Hierdie antwoordeboek bestaan uit 10 bladsye. ### Page 2 Downloaded from hlayiso.com 2 REKENINGKUNDE V2 (EC/JUNIE 2023) VRAAG 1 1.1 BEGRIPPE 1.1.1 D  1.1.2 A  1.1.3 E  1.1.4 C  4 1.2 BANKREKONSILIASIE 1.2.1 Bereken die korrekte totale van die kontantjoernale vir April 2023. KOJ KBJ 91 230 101 050 200  5 000  7 500  1 425  5 400  2 100  104 330  for both totals 109 575 10 1.2.2 Bereken die Bankrekening se saldo op 30 April 2023. 18 795  + 104 330  – 109 575  = 13 550  4 1.2.3 Bankrekonsiliasiestaat op 30 April 2023. Cr balance according to Bank statement 15 700  Balancing figure Credit late deposit 21 500  Debit outstanding EFT no 440 2 250  Credit stop order error 10 000   Dr balance according to Bank account 13 550  31 500  31 500 7 Kopiereg voorbehou Blaai om asseblief ### Page 3 Downloaded from hlayiso.com (EC/JUNIE 2023) REKENINGKUNDE V2 3 1.3 KREDITEUREREKONSILIASIE 1.3.1 Verduidelik waarom die saldo van die Krediteurekontrolerekening in die Algemene Grootboek moet ooreenstem met die totaal van die Krediteurelys wat word vanuit die Krediteregrootboek opgestel. Verskaf EEN punt. Any ONE  • The same information/documents are used to prepare both the Creditors’ Control account and the Creditors ledger. • Posting is done from the same set of journals. • It is an internal control measure to check for correctness of posting. • The Creditors’ Control account is a summary of all the Creditors ledger accounts. 2 1.3.2 Krediteurekontrole Krediteurelys Voorlopige saldo/totaal R111 340 R78 480 (i) + 960  (ii) - 32 800   (one (-16 400 -16 400 ) mark each) (iii) + 3 920  + 3 920  (vi) - 900  (- 1 000 +100) (two or 0 ) Korrekte saldo/totaal 82 460 * 82 460 8 * for both totals Opening balance/total have to be included VRAAG 1: TOTALE PUNTE 35 Kopiereg voorbehou Blaai om asseblief ### Page 4 Downloaded from hlayiso.com 4 REKENINGKUNDE V2 (EC/JUNIE 2023) VRAAG 2 2.1 BEGRIPPE 2.1.1 True  2.1.2 False  2.1.3 False  2.1.4 True  4 2.2.1 Bereken die direkte arbeidskoste. Basic salary (14 x 10 500)  x 12 1 764 000  Overtime 3 100  x 80  248 000   UIF 1 764 000 x 1% 17 640  8 2.2.2 Bereken die fabrieksbokoste. Indirect material (19 800  + 57 600  - 22 650 ) 54 750  Salaries factory foreman 234 000  Rent expense (172 800 x 900/2 250) 69 120  Water and electricity (156 000 x 90%) 140 400  Insurance (107 100 + 4 200) x 3/7  47 700  Depreciation 415 830  961 800  15 Kopiereg voorbehou Blaai om asseblief ### Page 5 Downloaded from hlayiso.com (EC/JUNIE 2023) REKENINGKUNDE V2 5 2.2.3 Produksiekostestaat vir die jaar geëindig 28 Februarie 2023. * Direkte materiaalkoste 3 150 000 Direct labour cost 2 029 640  Primêre koste DLC + DMC 5 179 640  Factory overhead cost 961 800  Totale vervaardigingskoste 6 141 440 * Goedere-in-bewerking (1 Maart 2022) 240 560 6 382 000  Work-in-process (28 February 2023) (382 000) * Koste van produksie van klaarprodukte (6 022 500 + 6 000 000 * 142 500 – 165 000) One part correct 8 Check operation; -1 foreign items, max 2 Kopiereg voorbehou Blaai om asseblief ### Page 6 Downloaded from hlayiso.com 6 REKENINGKUNDE V2 (EC/JUNIE 2023) 2.3 EENHEIDSKOSTE EN GELYKBREEK 2.3.1 Bereken die gelykbreekpunt vir die jaar geëindig 31 Mei 2023. BEWERKINGS ANTWOORD 28 - 16  12 two marks 92 000units  One part correct 4 2.3.2 Lewer kommentaar en sê of Linda tevrede behoort te wees met die aantal eenhede geproduseer en verkoop gedurende die finansiële jaar. Haal syfers aan. Any TWO comparisons   (with figures)  • In 2022 profit was made on 27 000 units and in 2023 profit were made on only 4 000. (four marks) / In 2022 the break-even was 90 000 and 117 000 were produced and sold / The business sold 27 000 units above break-even or made profit on 27 000 units. • In 2023 the break-even was 92 000 units See 2.3.1 and 96 000 units were 6 2.3.3 Gee TWEE moontlike redes vir die toename in direkte materiaalkoste per eenheid vir die huidige finansiële jaar. Any TWO   Price of material increased Better quality raw material was used Increase in transport cost/ fuel prices Increase in wastage/ untrained workers New suppliers charge higher prices 4 2.3.4 Verskaf EEN rede waarom Linda bekommerd mag wees oor die toename in die totale vaste koste gedurende die huidige finansiële jaar. Any ONE point   This cost should be fairly constant / It is not influenced by the level of production (in fact production dropped) The increase should be in line with inflation (about 5%) 2 2.3.5 Linda oorweeg om die inhoud per pakkie te verminder terwyl die verkoopprys dieselfde gaan bly. Gee TWEE punte van advies. Any TWO   It is unethical/fraud Could lead to legal action against the business Negative image of business if customers discover this Product might be removed from shelves 4 VRAAG 2: TOTALE PUNTE 55 Kopiereg voorbehou Blaai om asseblief ### Page 7 Downloaded from hlayiso.com (EC/JUNIE 2023) REKENINGKUNDE V2 7 VRAAG 3 3.1 BEGRIPPE 3.1.1 Perpetual system  3.1.2 FIFO  3.1.3 Weighted average method  3 3.2 VOORRAADWAARDASIE 3.2.1 Bereken die waarde van die eindvoorraad op 30 Junie 2023. BEWERKINGS ANTWOORD 5 marks 3 320 500 x 1 160 5 725 3 marks 8 marks 580 x 1 160 = R672 800 9 3.2.2 Bereken die gemiddelde voorraadhoudingsperiode (in dae) vir baadjies. BEWERKINGS ANTWOORD (3 320 500  – 672 800 )   = 544 545 x 365 Units: ½ (820 + 1 160) x 365 2 647 700 4 5 3.2.3 Bereken die aantal eenhede wat weg is. BEWERKINGS ANTWOORD 4 Gee TWEE punte van advies hoe Neville hierdie probleem kan aanspreek. Any TWO valid points  Security tags on jackets Restrict access to store room Regular stock count and check against records Install CCTV Order smaller quantities at a time/ keep less jackets in stock 4 Kopiereg voorbehou Blaai om asseblief ### Page 8 Downloaded from hlayiso.com 8 REKENINGKUNDE V2 (EC/JUNIE 2023) 3.2.4 Verduidelik die effek van die EIEU-metode op die bruto wins van die baadjies sal het. Gross profit will increase  . 2 Gee EEN rede PRO (VIR) verandering van die voorraadwaardasie- metode. Any ONE valid point  FIFO reflect stock at more realistic prices / Stock is valued at current prices. 2 Gee EEN rede TEEN verandering van die voorraadwaardasie-metode. Any ONE valid point  It is unethical to manipulate records. Over time the difference will be cancelled. Increased gross profit will lead to higher tax. It will be impossible to compare results to previous years. 2 3.2.5 Verduidelik waarom dit ʼn goeie idee is om baadjies vir ʼn skool te borg. Gee TWEE redes.   Any TWO valid points  It forms part of corporate social responsibility. It creates goodwill for the company Good for the image of the company/ good publicity. It is tax deductible. 4 VRAAG 3: TOTALE PUNTE 35 Kopiereg voorbehou Blaai om asseblief ### Page 9 Downloaded from hlayiso.com (EC/JUNIE 2023) REKENINGKUNDE V2 9 VRAAG 4 4.1 VASTE BATES 4.1.1 Bereken die waardevermindering op toerusting op 28 Februarie 2023. BEWERKINGS ANTWOORD Old Equipment: 480 000 x 20% = 96 000 → 39 999  (carry value of R1) New Equipment: 120 000x 20% x 10/12 = 20 000  59 999  One part correct Bereken die waardevermindering op voertuie vir die jaar geëindig 28 Februarie 2023. BEWERKINGS ANTWOORD Old V: (444 150–164 250) – (162 000- 56 250) x 20% = 34 830  New V: 315 000 x 20% x 6/12  = 31 500   14 4.1.2 Gee EEN rede waarom ʼn maatskappy mag besluit om vaste bates te verkoop. Any ONE valid point  Assets too old Upkeep/maintenance too expensive Not effective for specific use anymore Better model available Better technology 2 Kopiereg voorbehou Blaai om asseblief ### Page 10 Downloaded from hlayiso.com 10 REKENINGKUNDE V2 (EC/JUNIE 2023) 4.2 BESTUUR VAN VASTE BATES PROBLEEM (MET SYFERS) ADVIES ONE mark problem  ONE mark problem   VOERTUIG 1 Under-used Assign more trips to this Only 360 km covered / only vehicle / ensure that a log is 24 trips kept / set targets per driver. Gets paid too much. R11 000 Give this vehicle to another for little work done. driver (switch with driver no 3) VOERTUIG 2 Highest paid driver, R13 750, Provide driver with workload not justified by doing more schedule / introduce work / under-utilised 780 km commission on work done of possible 1 200 km / does many short trips VOERTUIG 3 Old vehicle / fully depreciated Replace this vehicle / look at R1 carrying value / high possible trade-in or disposal / maintenance R285 per use vehicle for very short month / high fuel cost R2 150 trips / switch with driver no 1 9 VRAAG 4: TOTALE PUNTE 25 TOTAAL: 150 Kopiereg voorbehou Blaai om asseblief ## Related documents - [ACCOUNTING P2 QP GR12 SEPT 2023 Afrikaans](https://www.hlayiso.com/library/accounting-p2-qp-gr12-sept-2023-afrikaans/ef36585e-6840-4d96-9787-09fc66a25ee0) — Accounting · QP · 2023 · Afr - [ACCOUNTING P2 MEMO GR12 JUNE 2024 Afrikaans](https://www.hlayiso.com/library/accounting-p2-memo-gr12-june-2024-afrikaans/15cfc713-ee34-47b1-9c9c-29299ee143c2) — Accounting · Memo · 2024 · Afr - [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) — Accounting · QP · 2025 · Afr - [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 P2 MEMO GR12 P2 JUNE 2022 Afrikaans Final](https://www.hlayiso.com/library/accounting-p2-memo-gr12-p2-june-2022-afrikaans-final/8607a9eb-4290-4d74-af8b-7bb6e58e91eb) — Accounting · Memo · 2022 · Afr - [ACCOUNTING P2 GR12 MEMO SEPT 2022 Afrikaans](https://www.hlayiso.com/library/accounting-p2-gr12-memo-sept-2022-afrikaans/b8060326-1d99-4ab4-b3d0-670339bf9763) — Accounting · Memo · 2022 · Afr ## More from Grade 12 Accounting - [Accounting](https://www.hlayiso.com/library/accounting/8f42a6a4-9593-4d36-86b1-d890dd1bb1bf) — Guide - [Acc P2 Memo ENg watermark](https://www.hlayiso.com/library/acc-p2-memo-eng-watermark/5c899e95-f3c2-4bf6-b539-ed8b1bcec50d) — Memo · 2025 · Eng - [Accounting P1 (Afrikaans) June 2025 Possible Answers](https://www.hlayiso.com/library/accounting-p1-afrikaans-june-2025-possible-answers/2f10559b-54d6-47f4-9fc2-b2efc62644c4) — Memo · 2025 · Afr - [Accounting Grade 12 NSC MEMO P1 May June 2025 Limpopo](https://www.hlayiso.com/library/accounting-grade-12-nsc-memo-p1-may-june-2025-limpopo/4bc5dfae-35c0-4acd-83c3-4b53266a3680) — Memo · 2025 - [Accounting P1 May-June 2025 MG Afr](https://www.hlayiso.com/library/accounting-p1-may-june-2025-mg-afr/e1d7c729-bd17-40c4-8d22-40a10fe19150) — Memo · 2025 · Afr - [Accounting P2 Nov 2025 MG Afr](https://www.hlayiso.com/library/grade-12-accounting-2025-nsc-november-exam-memorandum-paper-2/4c11fbd4-960d-4f11-8cb5-c00f8f2cb8b5) — Memo · 2025 · Afr ## 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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