# Accounting Grade 12 P2 Eastern Cape Mock 2021 QP (Sesotho)

> Grade 12 Accounting Paper 2 question paper from the Eastern Cape Mock Exam 2021 (Sesotho), 10 pages. Read online or download the free PDF.

- Page: https://www.hlayiso.com/library/accounting-p2-nov-2020-ansbk-sesotho-d/b6a38d71-0504-4c44-82bf-adad52012eeb
- Updated: 2026-09-27
- Subject: Accounting
- Grade: Grade 12
- Language: Sesotho
- Document type: Question paper
- Year: 2021
- Exam period: Eastern Cape Mock Exam
- Paper: 2
- Curriculum: CAPS
- Pages: 10

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## About this document

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

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                                                                          STICKER

                                         NOMORO YA SETSI

                                    NOMORO YA TLHAHLOBO

                        NATIONAL SENIOR CERTIFICATE
                                        ACCOUNTING P2
                                         KEREITE YA 12
                                    PREPARATORY 2021

                     BUKA YA DIKARABO E IKGETHANG

             POTSO                 MATSHWAO                   INISHIALE       MOLEK.

                 1

                 2

                 3

                 4

          MATSHWAO
           KAOFELA

                             Buka ena ya dikarabo e na le maqephe a 10.




                                                 *acABSE2*
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  Accounting/P2                                                        DBE/Preparatory2021
                                              NSC – Buka ya Dikarabo

POTSO YA 1

1.1
          1.1.1
          1.1.2
          1.1.3

1.2.1 Bala ditjeho tse tobileng tsa matheriale.
                             Ditshebetso                                Karabo

1.2.2   SETATEMENTE SA DITJEHO TSA TLHAHISO TSA SELEMO
        SE FEDILENG KA LA 29 HLAKOLA 2020
         Ditjeho tse tobileng tsa matheriale

         Ditjeho tsa mantlha

         Paloyohle ya ditjeho tsa ho etsa thepa
         Mosebetsi o tswelang pele (1 Tlhakubele 2019)                 53 500

         Paloyohle ya ditjeho tsa tlhahiso ya thepa e phethilweng
                                                                                             18

1.2.3   Hlwaya dingongoreho tse PEDI malebana le karete ya mosebetsi ya
        James.
        O be o fane ka tlhahiso e le NNGWE ho lokisa ngongoreho e
        hlwailweng.

        DINGONGOREHO TSE PEDI:

        TLHAHISO E LE NNGWE:

                                                                                             6

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  Accounting/P2                                                        DBE/Preparatory2021
                                              NSC – Buka ya Dikarabo

 1.3     TLHAHISO YA DIFREKRENTSHE

 1.3.1 Hlwaya theko e le NNGWE e fetofetohang ya sehlahiswa ka seng e neng
       e sa laolwa hantle. Ela hloko hore reiti ya infleishene ke 6%. Qotsa
       manane ketsahalong ka nngwe, fana ka tharollo ya bothata bo
       hlwailweng.
          THEKO E FETOFETOHANG (ka                          THAROLLO
                     manane)
       DIPHEFUMU

         DISHAMPU

                                                                                             6

1.3.2   Fana ka palo ho bontsha hore ntlha ya break-even ya diyuniti tse 26 250
        tsa phefumu ka 2020 e nepahetse.
                            Ditshebetso                               Karabo

                                                                                             4

1.3.3   Tshwaela ka ntlha ya break-even le boemo ba tlhahiso ya diphefumu.
        Bolela dintlha tse PEDI ka manane.

                                                                                                 4

                                                   MATSHWAO
                                                    KAOFELA

                                                         45

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  Accounting/P2                                                           DBE/Preparatory2021
                                              NSC – Buka ya Dikarabo

POTSO YA 2

2.1       POELANO YA BORADIKOLOTO
          DITOKISO AKHAONTENG YA TAOLO YA BORADIKOLOTO KA LA 30 LOETSE 2020
2.1.1
         Tjhelete e neng e le teng pele ho diphoso le                  100 310
         ditshiello
                       (i)

                       (ii)

                      (iii)

                      (iv)

                       (v)

                      (vi)

         Tjhelete e nepahetseng e setseng Akhaonteng
         ya taolo ya boradikoloto.

2.1.2     LETHATHAMO LA BORADIKOLOTO KA LA 30 LOETSE 2020
          D Dlamini   27 000
          G Swardt    22 470
          N Nomandla  17 600
          L Vos       34 440
          X Meyer     – 2 000
           Paloyohle e nepahetseng ya lethathamo la
           boradikoloto
                                                                                                11

 2.1.3   Lebisa tlhahisoleseding ya C. Bala % ya boradikoloto ba sa
         ikamahanyeng le melawana ya dikoloto.
                          Ditshebetso                             Karabo

                                                                                                4
         Lebisa tlhahisoleseding ya A. Hlwaya bothata bo bong bo le BONG
         malebana le taolo ya boradikoloto.

                                                                                                2
         Fana ka ditlhahiso tse PEDI ho lokisa bothata bo hlwailweng.

                                                                                                2
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 Accounting/P2                                                        DBE/Preparatory2021
                                             NSC – Buka ya Dikarabo

2.2     VAT

2.2.1   Bala tjhelete ya VAT e tshwanelang ho lefuwa ho SARS ka la 31 Phato
        2021.
                       Ditshebetso                                    Karabo

                                                                                            9

2.2.2   Eletsa akhaontente ho sebetsana le taba ya ditokomane tse kentsweng
        ke Tom Smith. Bolela dintlha tse PEDI.

                                                                                            4

                                             MATSHWAO
                                              KAOFELA

                                                    40

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  Accounting/P2                                                         DBE/Preparatory2021
                                               NSC – Buka ya Dikarabo

POTSO YA 3

3.1     Bala boleng ba setoko se kwalang o sebedisa mokgwa wa FIFO.
                     Ditshebetso                                  Karabo

        Bala nako ya stock-holding (ka matsatsi) o sebedisa tjhelete ya setoko se
        kwalang.
                         Ditshebetso                                   Karabo

        Bala % (mark-up) ditjehong.
                         Ditshebetso                                     Karabo

3.2.1   Bapisa mark-up % e fihlelletsweng mmotlolong ka mong o be o tshwaele
        kamoo sena se bileng le kgahlamelo thekisong le porofiting ya mmotlolo e
        mmedi. Qotsa manane le ditshupiso.

                                                                                              4
3.2.2   Bapisa nako ya stock-holding ya mmotlolo ka mong le ho hlokeha ha
        mmotlolo ka mong o be o tshwaele ka moo sena se ka amang tsamaiso ya
        diaetheme tsa mmotlolo e mmedi. Qotsa manane kapa ditshupiso.

                                                                                              4

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  Accounting/P2                                                        DBE/Preparatory2021
                                              NSC – Buka ya Dikarabo

3.3    Bala boleng ba diwatjhe tse 270 o sebedisa mokgwa wa palohare e
       lekantsweng.
                          Ditshebetso                              Karabo

                                                                                             5
       Hlalosa kgahlamelo eo sena e ka bang le sona porofiting yohle. Qotsa
       manane.

                                                                                             2
       Hlalosa hore na hobaneng ho sa tlo nepahala hore a sebedise mokgwa wa
       palohare e lekantsweng bakeng sa diwatjhe tse ntjha ka moso. Bolela dintlha
       tse PEDI.

                                                                                             4

                                              MATSHWAO
                                               KAOFELA

                                                     30

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Accounting/P2                                                                   DBE/Preparatory2021
                                            NSC – Buka ya Dikarabo

POTSO YA 4

4.1     Tlatsa Lenane la tefo ya bafani ba Dikoloto la Tlhakubele 2021.

                            Tse              Tshitwe           Pherekgong      Tlhakubele
                         rekilweng            2020                  2021          2021
                             ka                 R                    R              R
                         mokitlane
        Tshitwe                                  198 000             132 000
        Pherekgong                                                   144 000
        Tlhakubele
                                                                                                 7

4.2      Bala nyollelo ya % e lebelletsweng ditjehong tsa tshireletso ho tloha
         ka la 1 Hlakola 2021.
                           Ditshebetso                            Karabo

         Bala % ya komeshene e lefuweng barekisi ka Hlakola 2021.

                              Ditshebetso                                      Karabo

         Bala ditekanyetso tsa metsi le motlakase tsa Tshitwe 2020.
                         Ditshebetso                            Karabo

         Bala tjhelete ya tefo ya tjhelete ya kadimo e tla lefuwa ka la 31
         Tshitwe 2020.
                           Ditshebetso                              Karabo

                                                                                               12

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    Accounting/P2                                                        DBE/Preparatory2021
                                                NSC – Buka ya Dikarabo
`
    4.3     Tshwaela ka taolo ya dimatheriale tsa ho pakela. Qotsa manane le
            dipalo.

            Tshwaela ka taolo ya dipolokelo tsa tse sebedisehang. Qotsa
            manane kapa dipalo.

                                                                                         6

    4.4     Fana ka lebaka le le LENG le entseng hore a se ke a batla ho emisa
            meputso le ditefo.

                                                                                         2
            Hlwaya tefo e le NNGWE lethathamong tlhahisoleseding ya D eo a
            neng a ke ke a a kgona ho e emisa o be o fane ka lebaka.

            Tefo e le NNGWE e hlwailweng:

            Lebaka:
                                                                                         2
            Hlwaya tefo e le NNGWE lethathamong tlhahisoleseding ya D eo a
            neng a ka e emisa o be o fane ka lebaka.

            Tefo e le NNGWE e hlwailweng:

            Lebaka:
                                                                                         2

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Accounting/P2                                                      DBE/Preparatory2021
                                   NSC – Buka ya Dikarabo

4.5     Ntle le ho rekisa kapa ho sebedisa sepalangwang, bolela menyetla e
        MMEDI ya kgetho ka nngwe.
        Menyetla e MMEDI ya Kgetho ya X (reka sepalangwang):

        MONYETLA WA 1

        MONYETLA WA 2

        Menyetla e MMEDI ya of Kgetho ya Y (ho hira sepalangwang ):

        MONYETLA WA 1

        MONYETLA WA 2

                                                                                    4

                                   MATSHWAO
                                    KAOFELA

                                         35

                                                            MATSHWAO KAOFELA: 150

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