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

Downloaded from hlayiso.com 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* Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla

Downloaded from hlayiso.com 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 Difuperweng tsa pampriri ena di se sebediswe ntle ho tumello Phetla

Downloaded from hlayiso.com 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 Difuperweng tsa pampriri ena di se sebediswe ntle ho tumello Phetla

Downloaded from hlayiso.com 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 Difuperweng tsa pampriri ena di se sebediswe ntle ho tumello Phetla

Downloaded from hlayiso.com 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 Difuperweng tsa pampriri ena di se sebediswe ntle ho tumello Phetla

Downloaded from hlayiso.com 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 Difuperweng tsa pampriri ena di se sebediswe ntle ho tumello Phetla

Downloaded from hlayiso.com 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 Difuperweng tsa pampriri ena di se sebediswe ntle ho tumello Phetla

Downloaded from hlayiso.com 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 Difuperweng tsa pampriri ena di se sebediswe ntle ho tumello Phetla

Downloaded from hlayiso.com 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 Difuperweng tsa pampriri ena di se sebediswe ntle ho tumello Phetla

Downloaded from hlayiso.com 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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Accounting/P2 10 DBE/November 2020 NSC – Answer Book 4.5 Apart from generating more sales or having the use of the vehicle, state TWO advantages of EACH option. TWO advantages of Option X (buy the vehicle): ADVANTAGE 1 ADVANTAGE 2 TWO advantages of Option Y (hire/lease the vehicle): ADVANTAGE 1 ADVANTAGE 2 4 TOTAL MARKS 35 TOTAL: 150 Copyright reserved Downloaded from hlayiso.com

Accounting/P2 9 DBE/November 2020 NSC – Answer Book 4.3 Comment on the control of packing materials. Quote figures or calculations. Comment on the control of consumable stores. Quote figures or calculations. 6 4.4 Give ONE reason why he did not want to stop paying salaries and wages. 2 Identify ONE other payment in the list in Information D that he would not have been able to stop and give a reason. ONE other payment identified: Reason: 2 Identify ONE payment in the list in Information D that he would have stopped and give a reason. ONE payment identified: Reason: 2 Copyright reserved Please turn over Downloaded from hlayiso.com

Accounting/P2 8 DBE/November 2020 NSC – Answer Book QUESTION 4 4.1 Complete the Creditors' Payment Schedule for February 2021. Credit December January February purchases 2020 2021 2021 R R R R December 198 000 132 000 January 144 000 February 7 4.2 Calculate the % increase expected in security costs from 1 February 2021. Workings Answer Calculate the % commission paid to salespersons during February 2021. Workings Answer Calculate the water and electricity budgeted for December 2020. Workings Answer Calculate the loan repayment to be made on 31 December 2020. Workings Answer 12 Copyright reserved Please turn over Downloaded from hlayiso.com

Accounting/P2 7 DBE/November 2020 NSC – Answer Book 3.3 Calculate the value of the 270 watches using the weighted-average method. Workings Answer 5 Explain the effect this would have on the gross profit. Quote figures. 2 Explain why it would not be appropriate for her to use the weighted-average method for the new watches in the future. State TWO points. 4 TOTAL MARKS 30 Copyright reserved Please turn over Downloaded from hlayiso.com

Accounting/P2 6 DBE/November 2020 NSC – Answer Book QUESTION 3 3.1 Calculate the value of the closing stock using the FIFO method. Workings Answer 5 Calculate the stock-holding period (in days) using the closing stock amount. Workings Answer 3 Calculate the % mark-up on cost. Workings Answer 3 3.2.1 Compare the mark-up % achieved on each model and comment on how this has affected the sales and profitability of the two models. Quote figures or indicators. 4 3.2.2 Compare the stock-holding period for each model and the demand for each model and comment on how these affected the management of the stock items of the two models. Quote figures or indicators. 4 Copyright reserved Please turn over Downloaded from hlayiso.com

Accounting/P2 5 DBE/November 2020 NSC – Answer Book 2.2 VAT 2.2.1 Calculate the VAT amount that is payable to SARS on 31 August 2020. Workings Answer 9 2.2.2 Advise the accountant on dealing with the matter of the documents submitted by Tom Smith. State TWO points. 4 TOTAL MARKS 40 Copyright reserved Please turn over Downloaded from hlayiso.com

Accounting/P2 4 DBE/November 2020 NSC – Answer Book QUESTION 2 2.1 DEBTORS' RECONCILATION 2.1.1 CORRECTIONS TO THE DEBTORS' CONTROL ACCOUNT 30 SEPTEMBER 2020 Balance before errors and omissions 100 310 (i) (ii) (iii) (iv) (v) (vi) Correct balance of Debtors' Control Account 8 2.1.2 DEBTORS' LIST ON 30 SEPTEMBER 2020 D Dlamini 27 000 G Swardt 22 470 N Nomandla 17 600 L Vos 34 440 X Meyer – 2 000 Correct total of Debtors' List 11 2.1.3 Refer to Information C. Calculate the % of debtors who do not comply with the credit terms. Workings Answer 4 Refer to Information A. Identify ONE other problem with regard to the control over debtors. 2 Provide TWO suggestions to address the problems identified. 2 Copyright reserved Please turn over Downloaded from hlayiso.com

Accounting/P2 3 DBE/November 2020 NSC – Answer Book 1.3 FRAGRANCE MANUFACTURERS 1.3.1 Identify ONE variable cost of each product that was not well controlled. Note that the inflation rate is 6%. Quote figures. In each case, give a solution for the problem identified. VARIABLE COST (with figures) SOLUTION PERFUMES SHAMPOOS 6 1.3.2 Provide a calculation to prove that the break-even point of 26 250 units for perfumes in 2020 is correct. Workings Answer 4 1.3.3 Comment on the break-even point and level of production of perfumes. State TWO points with figures. 4 TOTAL MARKS 45 Copyright reserved Please turn over Downloaded from hlayiso.com

Accounting/P2 2 DBE/November 2020 NSC – Answer Book QUESTION 1 1.1 1.1.1 1.1.2 1.1.3 3 1.2.1 Calculate the direct material cost. Workings Answer 4 1.2.2 PRODUCTION COST STATEMENT FOR THE YEAR ENDED 29 FEBRUARY 2020 Direct material cost Prime cost Total manufacturing cost Work-in-progress (1 March 2019) 53 500 Total cost of production of finished goods 18 1.2.3 Identify TWO concerns regarding James's job card. Also provide ONE suggestion to address the concerns identified. TWO CONCERNS: ONE SUGGESTION: 6 Copyright reserved Please turn over Downloaded from hlayiso.com

STICKER CENTRE NUMBER EXAMINATION NUMBER NATIONAL SENIOR CERTIFICATE ACCOUNTING P2 GRADE 12 PREPARATORY 2021 SPECIAL ANSWER BOOK QUESTION MARKS INITIAL MOD. 1 2 3 4 TOTAL This answer book consists of 10 pages. *Acabe2* Copyright reserved Please turn over Downloaded from hlayiso.com