# Accounting Grade 12 Paper 2 NSC November 2020 Memo (English) > Grade 12 Accounting Paper 2 memorandum from the NSC November Exam 2020 (English), 10 pages. Read online or download the free PDF. - Page: https://www.hlayiso.com/library/accounting-p2-nov-2020-memo-eng-2-1/998acbef-c6b5-4004-962d-891af9450147 - Updated: 2026-09-27 - Subject: Accounting - Grade: Grade 12 - Document type: Memorandum - Year: 2020 - Exam period: NSC November 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 Paper 2 NSC November 2020 Memo (English)](https://www.hlayiso.com/library/accounting-p2-nov-2020-memo-eng-2-1/998acbef-c6b5-4004-962d-891af9450147) ## About this document Accounting · Grade 12 · NSC November Exam · 2020. Memorandum, 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 NATIONAL SENIOR CERTIFICATE GRADE 12 ACCOUNTING P2 NOVEMBER 2020(2) MARKING GUIDELINES MARKS: 150 MARKING PRINCIPLES: 1. Unless otherwise stated in the marking guidelines, penalties for foreign items are applied only if the candidate is not losing marks elsewhere in the question for that item (no penalty for misplaced item). No double penalty applied. 2. Penalties for placement or poor presentation (e.g. details) are applied only if the candidate is earning marks on the figures for that item. 3. Full marks for correct answer. If answer incorrect, mark the workings provided. 4. If a pre-adjustment figure is shown as a final figure, allocate the part-mark for the working for that figure (not the method mark for the answer). Note: if figures are stipulated in memo for components of workings, these do not carry the method mark for final answer as well. 5. Unless otherwise indicated, the positive or negative effect of any figure must be considered to award the mark. If no + or – sign or bracket is provided, assume that the figure is positive. 6. Where indicated, part-marks may be awarded to differentiate between differing qualities of answers from candidates. 7. This memorandum is not for public distribution, as certain items might imply incorrect treatment. The adjustments made are due to nuances in certain questions. 8. Where penalties are applied, the marks for that section of the question cannot be a final negative. 9. Where method marks are awarded for operation, the marker must inspect reasonableness of answer. 10. Operation means 'check operation'. 'One part correct' means operation and one part correct. Note: check operation must be +, -, x, ÷, or per memo. 11. In calculations, do not award marks for workings if numerator & denominator are swapped – this also applies to ratios. 12. In awarding method marks, ensure that candidates do not get full marks for any item that is incorrect at least in part. Indicate with a . 13. Be aware of candidates who provide valid alternatives beyond the marking guideline. Note that one comment could contain different aspects. 14. Codes: f = foreign item; p = placement/presentation. These marking guidelines consist of 10 pages. Copyright reserved Please turn over ### Page 2 Downloaded from hlayiso.com Accounting/P2 2 DBE/November 2020(2) NSC – Marking Guidelines QUESTION 1 1.1 VAT 1.1.1 Workings Answer (a) 89 700 – 78 000 11 700  12 400 x 15% or 15/100 (b) one mark for both figures only if all workings are correct and no other operations done 1 860  & if there is no final answer 210 x 115/15 OR 1 400 + 210 (c) one mark for both figures only if all workings are correct and no other operations done 1 610  & if there is no final answer 149 500 two marks (158 700 – 9 200)  x 15/115  19 500 (d) must be x by 15/115 & one other part correct OR 20 700 – 1 200 two marks one mark 9 1.1.2 Comment on this practice and provide Amahle advice. COMMENT  ADVICE  part marks for incomplete / unclear / partial comment  Unethical to use money not earned by the  Keep proper records / ensure business to pay running / operational costs that the funds are always  The business is an agent of SARS and available to make payments must make payments timeously  Note submission dates and plan  The business can be fined (penalties) for in advance. non-compliance / evasion / manipulation /  Only use business funds to deferring of payment of VAT cover business commitments /  It could result in a more extensive work within the budget investigation for irregularities in the future  This is rolling over of cash / evasion; which could escalate to a serious problem. 3 Copyright reserved Please turn over ### Page 3 Downloaded from hlayiso.com Accounting/P2 3 DBE/November 2020(2) NSC – Marking Guidelines 1.2 CREDITORS' RECONCILIATION Accept brackets for negative amounts or Dr (-) and Cr (+) in the CL and Dr (+) and Cr (-) on the statement 1.2.1 Creditors' Ledger Statement Account of Thembeka of Account from Suppliers in the Thembeka Suppliers Books of Ekasi Traders Balance 117 200 157 400 (a) – 49 100  13 100 – 10 300  (b) + 2 800 No part marks (c) + 12 500  (d) – 6 400  – 9 700 – 9 700 (e) one mark one mark  –19 400 9 (f) – 92 600  61 200 * 61 200 *Both totals: inspect. Must include opening balances; can be different amounts -1 for foreign items per line provided a mark is scored on that line (i.e. max could be -6) accept fully correct answers on wrong lines 1.2.2 What should the owner say to Bradley regarding this incident? Explain TWO points. Any TWO valid explanations   part marks for incomplete / unclear / partial answers Do not accept theft or firing / drawings as an explanation  He should not take advantage of his position in management / abuse of authority / possible conflict of interest  This can be viewed as wrong (i.e. unethical or devious)  Against business policy i.e. all transactions must be authorised and documented / compromising internal controls  He must pay back the money / he could open an account with the business and purchase the goods  He could negotiate with the owner in advance to get a special price or at cost  He could be liable for disciplinary action (warning) and could tarnish his good reputation  Suspension / warning of dismissal / demotion will be considered (if caught again). 4 TOTAL MARKS 25 Copyright reserved Please turn over ### Page 4 Downloaded from hlayiso.com Accounting/P2 4 DBE/November 2020(2) NSC – Marking Guidelines QUESTION 2 2.1 PERFECT FIT MANUFACTURERS 2.1.1 PRODUCTION COST STATEMENT FOR THE YEAR ENDED 28 FEBRUARY 2021 For misplaced items, award part-marks for workings but not on answer Direct material cost 1 575 000 + 75 000 1 650 000  one part correct Direct labour cost Prime cost – DMC 900 000  Prime cost 2 550 000 one mark one mark Factory overhead cost - 117 600 + 98 000 516 000  (117 600 x 5/6) – 117 600 one part correct 518 800  + 16 800  – 19 600  25 200 x 2/3 or 25 200 – 8 400 Total manufacturing cost Prime + FOHC 3 066 000  Work-in-progress (beginning) 230 000  3 296 000 Work-in-progress (end) TCP – sub-total above (104 000)  For bracket check if operation is +ve or -ve don’t accept 230 000 Total cost of production 7 600 x R420 3 192 000  no part marks 14 2.1.2 Calculate: Gross profit earned on sale of shirts. Workings Answer see 2.1.1 400 x 420 1 494 000  4 860 000 – (342 000 + 3 192 000  – 168 000 ) one part correct 3 366 000 three marks Must be Sales – COS OR: (900 x 220) + (7 200 x 180) 2nd method: one mark one mark one mark one mark Must be 2 batches 198 000 two marks 1 296 000 two marks 5 ALSO: Accept T-account Calculate: Mark-up % achieved on shirts Workings Answer see 2.1.2 above 1 494 000 x 100 3 366 000 see 2.1.2 44,4% (342 000 + 3 192 000 – 168 000)  Inspect correct transfer of totals from above; one part correct must be GP ÷ COS x 100 is not ‘one part correct’ for the method mark Sign not needed OR: 3 366 000 x (100+y/100) = 4 860 000 y = 44,4% 2 Copyright reserved Please turn over ### Page 5 Downloaded from hlayiso.com Accounting/P2 5 DBE/November 2020(2) NSC – Marking Guidelines 2.2 LEATHER MANUFACTURERS PURSES: 2.2.1 Calculate the break-even point for purses for the year ended 28 February 2021. Workings Answer R936 000  23 400 units  R295 – R255  one part correct R40 two marks must be FC ÷ Contrib/u 4 Must not be R, c, % etc Assume units if no other sign 2.2.2 Comment on the level of production achieved and the break-even point for purses for 2021. Quote figures. Compulsory response: Do not mark optional responses if marks are earned on compulsory response Comparison of BEP to level of production for 2021  Figures   Optional responses: Max two marks in total (mark one optional response only) Comparison of BEP 2021 to 2020 with figures OR: Comparison of Production 2021 to 2020 with figures Expected responses for 4 marks:  The business produced 600 units more than break-even / profit on 600 units / R24 000 extra profit  BEP compared to production reflects a profit on 600 units in 2021 compared to a profit on 1 100 units in 2020 / this is a decrease in profits on 500 units (1100 – 600) in 2021 compared to 2020 Expected response for 2 marks in total:  Production increased by 2 000 units (24 000 – 22 000) / to 24 000 units / by 9% and/or BEP increased by 2 500 units (23 400– 20 900) / to 23 400 / by 12% 4 2.2.3 Apart from inflation and wage increases, provide TWO other possible reasons for the increase in the direct labour cost per unit for purses. TWO valid reasons   Explanations not needed  Overtime paid at higher rates endorsed or approved / bonus for good performance or extra time / negotiate higher fringe benefits / targets not met during normal time / overtime was needed to meet targets  Low productivity of workers (not productive or efficient)  Interruptions (due to malfunctioning machines / load-shedding / COVID-19 lockdown  Higher qualifications of workers / employed higher-skilled workers  Poorly trained workers / lack of supervision / time wasted in re-doing work. Do not accept: Employ more workers (their inefficiency is the problem) / increase in demand 4 2.2.4 Give TWO reasons for the decrease in the direct material cost per unit for purses. Any TWO valid reasons    Cheaper (new) or local suppliers used  Took advantage of bulk discounts / negotiated discounts  Better supervision / less wastage / better control over issuing / use of material  Better cutting methods / use patterns or technology / better skilled workers / better training of workers  Cheaper transport costs / petrol costs / using own transport 2 Copyright reserved Please turn over ### Page 6 Downloaded from hlayiso.com Accounting/P2 6 DBE/November 2020(2) NSC – Marking Guidelines JACKETS: 2.2.5 Explain why the direct material cost per unit for jackets would probably increase if raw material is imported. State TWO points. TWO valid points    Additional / increase in transport costs e.g. freight, shipping  High quality material not available locally  Custom duties / import duties / taxes  Better packaging  Different / weak exchange rate 2 Provide figures to prove that Tello was correct about the effect this decision would have on the cost of the jackets.   Direct material cost per unit increased (from R180) to R360 / by 100% / by R180 / it doubled. (Note: could mention effect on total Variable Cost). 2 2.2.6 Calculate the % increase in the selling price of the jackets. Workings Answer 1 170 – 780 50%  390  x 100 one part correct 780  1 must be expressed as percent sign not necessary x 100 is not ‘one part correct’ for the method mark difference in SP must be numerator 3 2.2.7 Explain the impact of the increase in the selling price of jackets on the sales and profit. Quote figures or calculations. ONE reason  part marks for incomplete / unclear / partial answers figures    Units produced and sold decreased by 2 719 units / (from 6 350) to 3 631 / by 42,8%.  The BEP dropped by 1 250 units / from 5 000 to 3 750 / by 25%  Made loss on 119 units in 2021 and profit on 1 350 units in 2020 / sales dropped from R4 953 000 to R4 248 270 / by R704 730 / by 14,2% For candidates who pick up the reversed figures in BEP/Production:  OR 1 250 units less / from 5 000 – 3 750 / by 25%  OR 2 719 units less / from 6 350 – 3 631 / by 42,8%  OR Made a loss on1 350 units in 2020 and a profit on 119 units in 2020 / sales increased from R3 900 000 to R4 387 500 / by R487 500 / by 12,5% 4 2.2.8 Tello wants to increase profits on jackets by an additional R250 000 in the next financial year. Assuming the cost structure remains the same, calculate the total number of additional units he must produce to achieve this target. Note: mark this question independently of Q2.2.7 Workings Answer 250 000 Accept 4 163 two marks –3 631 one mark 532 units  470  (1 706 250 + 250 000) ÷ 470 one part correct 1 170 – 700 ALTERNATIVE: For candidates who pick up reversed figures in BEP and production i.e. move from loss to profit; Do not penalise for using / not using a previous loss. OR: 651 units OR: 532 + 119 OR: 250 000 + 55 930 4 470 OR: Use BEP calculation to calculate the units OR: 413 units Accept 4 163 two marks –3 750 one mark (1 706 250 + 250 000) ÷ 470 TOTAL MARKS 50 Copyright reserved Please turn over ### Page 7 Downloaded from hlayiso.com Accounting/P2 7 DBE/November 2020(2) NSC – Marking Guidelines QUESTION 3 3.1 DEBTORS' COLLECTION SCHEDULE FOR MARCH TO MAY 2021 *one part correct CREDIT SALES MARCH APRIL MAY MONTHS R R R R January 204 750 16 380 February 250 250 125 125 20 020 March 364 000 136 864 182 000 29 120  April 409 500 153 972 204 750  May 500 500  Credit sales 188 188  x 40% x 94% if CrS x 0,376 If not shown, give marks 278 369 335 992 422 058  on final answer Operation* 9 3.2 AMOUNTS FOR THE CASH BUDGET *one part correct Workings Amount (a) Cash sales for April   630 000 x 35%  R220 500 April credit sales Accuracy mark to OR: 630 000 – 409 500 OR: 360 000 x 175/100 x 35% one mark one mark ( one mark ) one mark deal with part-mark inconsistency OR: 409 500 x 35/65 3 one mark one mark (b) Increase in loan from Janet Bloom (2 625 – 1 365) *    OR 1260 x 100/9 x 12 R168 000 1 260 ÷ 0,09 x 12 OR 1 260 x 12 / 9% One part correct two marks one mark OR 350 000 – 182 000 4 Be alert to different method of calculation (2 625 / 0,09 x 12) – (1 365 / 0,09 x 12) (c) Salaries for April 2021    If assumed that extra assistant did not get * the 5% increase, then answer will be: 22 400 x 3/2 x 1,05 R35 280 22 400 x 105% One part correct OR: 11 760 x 3 23 520 + 11 200 = 34 720 Apply rule 4 22 400 / 2 X 1,05 two marks one mark 4 OR: (11 200 + 22 400) x 1,05 Be alert to other combinations of figures e.g. R1 120, R23 520, R33 600 (d) Rent expense for March 2021   36 000 * One part correct 39 960 x 100/111 OR 39 960 ÷ 111% OR 39 960 ÷ 1,11 OR 39 960 – 3 960 14 3 3.3 Explain the decisions that the directors took regarding the budgeted and actual expenditure for advertising in May 2021. Quote figures or calculations. Explanation on budget  Figures  Explanation on actual expenditure  Figures  Expected response for 4 marks:  Advertising budget increased by R18 000 / (from R12 000) to R30 000 / by 150%.  Actual expenditure on Advertising exceeded the budget by R12 000 / from R30 000 to R42 000 / by 40% 4 Copyright reserved Please turn over ### Page 8 Downloaded from hlayiso.com Accounting/P2 8 DBE/November 2020(2) NSC – Marking Guidelines The directors ask you for a report on the effect that the advertising decisions have actually had on customers and sales in May 2021. Provide TWO points that you would include in your report. Quote figures or calculations. Explanation on customers  Figures  Explanation on sales  Figures  Expected responses for 4 marks:  Customers: The actual was 135 / 25 more (than the 110 expected) / 22,7% more / the business projected an increase of 20 customers / budget for 22,2% increase in customers, but actual increase (April to May) is 50%  Sales: The actual sales were less than budget by R80 000 (from R770 000) to R690 000 by 10,4%. 4 Explain how the decline in the national economy has affected the average amount that customers spent in May 2021. Quote figures. ONE explanation  with figures   Expected response for three marks:  The average sales were budgeted at R7 000 per customer but this actually dropped to R5 111 per customer (690 000 /135)  It appears that the increase in advertising has attracted many new customers (25) who do not have the same spending power as the company's traditional customers / sales per customer decreased (they spend R5 111 instead of R7 000 each)  More customers are repairing dresses rather than buying new ones. Fee income exceeded budget by R6 000 (R21 000 – R15 000) / 40%. Sales of new dresses were R80 000 less than the budget (10,4%). Expected responses for one mark: Customers might be window-shopping / spending less / more buying on credit 3 Comment on whether the consumable stores have been well controlled or not. Quote figures or calculations. Response for two marks: Comment which shows that consumable stores used were well controlled and are compared to fee income, with any valid figures provided. Response for one mark: Comment which shows that consumable stores were overspent without being compared to fee income, with any valid figures provided. Response for no mark: Comment which shows that consumable stores were overspent without being compared to fee income, with no figures provided. Expected response for full marks: Mark comment & figures independently  Consumable stores were budgeted at 28% (R4 200 ÷ R15 000) of fee income, while actual amount spent was 26% of actual fee income (R5 520 ÷ R21 000).  Consumable stores exceeded the budget by 31,4% / by R1 320 (R5 520 – R4 200) while fee income exceeded the budget by 40% / by R6 000 (R21 000 – R15 000) 2 3.4 Calculate the reduction in the area rented (in square metres). Workings Answer Reduction in rent = R39 960 – R31 968 = R7 992 R39 960 /120 m2 = R333 Reduction in area = R7 992 ÷ R333 24 m2 *  one part correct two marks two marks If final answer is R333 or 96m2 OR: 120 – (R31 968 ÷ 333) OR: 120 x 20% only 2 marks 96 two marks 7 992 / 39 960 answer expressed as m2 Sign not needed 4 TOTAL MARKS 40 Copyright reserved Please turn over ### Page 9 Downloaded from hlayiso.com Accounting/P2 9 DBE/November 2020(2) NSC – Marking Guidelines QUESTION 4 4.1 4.1.1 Weighted average  accept recognisable abbreviations 4.1.2 FIFO  4.1.3 Specific identification  4.1.4 Perpetual system  don’t accept PS 4 4.2 LOTUS ACCESSORIES 4.2.1 Calculate: Value of closing stock for gas lamps (using FIFO) Workings Answer (220 – 40) (270 – 180) (180 x R80) + (90  x R75) R21 150 * R14 400 three marks If adds up to 270 R 6 750 two marks *one part correct Must be 2 batches 6 Calculate: Stockholding period in days of gas lamps (using closing stock) *one part correct; 365 is not regarded as ‘one part correct’ Workings Answer Using totals: 21 150  see above x 365 42,5 days * Must be x by 365 12 650  + 193 500  – 3 200  – 21 150  see above one part correct 181 800 (40 x 80) Accept 42 or 43 days OR: Using units: OR 270 one mark x 365 45,2 days 2 180 four marks Accept 45 days OR: 270 x 365 (230 + 2 750 – 40 – 270) OR or 2 940 – 270 2 670 36,9 days Accept 37 days OR: 270 x 365 (230 + 2 770 – 40 – 270) OR or 2 960 – 270 36,6 days 2 690 Answer must be reflected in days, but ‘days’ does not have to be specified Accept 37 days 6 4.2.2 Alex suspects that the stock of gas lamps are not well controlled. Calculate the number of gas lamps missing. Workings Answer One mark in total 230 + 2 750 – 40 One mark in total 230 + 2 770 – 40 490  one part correct 2 940  – 2 180  – 270  2 960 – 2 180 – 270 OR 510 4 4.2.3 What should Alex say to his brother when dealing with this matter? Provide TWO points. Give TWO valid points   part marks for incomplete, unclear or partial answers  His actions are unethical / illegal / theft / compromises business profitability  Tell him he can face dismissal / disciplinary action  He must reimburse Alex for the loss  It is a conflict of interest / he is taking advantage of being a family member / enriching himself at the expense of the business and he must stop this practice  He should not be expected to be treated differently and he will be subject to the rules and procedures of the business  All stock movements must be recorded / declared in advance  Output VAT not paid over to SARS (which is a criminal offence) 4 Copyright reserved Please turn over ### Page 10 Downloaded from hlayiso.com Accounting/P2 10 DBE/November 2020(2) NSC – Marking Guidelines 4.2.4 Calculate the closing stock value for gas stoves on 30 April 2021 (using the specific identification method). Workings Answer 59 400 + 13 860 42 000 + 32 200 280 – 132 160 – 54 (148 x R495) + (106 x R700) R147 460 * 73 260 two marks 74 200 two marks *one part correct Must be 2 models 5 4.2.5 Alex thinks he should stop selling gas stoves as they are causing a liquidity problem and the profit is low. Provide figures to support his opinion. Any valid opinion  Figure  Possible responses: Be alert to candidates who focus on one model only (different figures)  Too much cash tied up in stock, R147 460 see 4.2.4  Total profit on gas stoves is low R54 060 (R38 940 + R15 120)  Low turnover rate / only 186 units sold, of 440 available / 42,3%.  Too much stock on hand, 254 units. 2 Explain TWO points to convince him NOT to discontinue trading in gas stoves. Any TWO valid points   part marks for incomplete, unclear or partial answers  He is achieving a 60% profit on B-Lite and a 40% profit on Smart.  He could reduce the mark-up to increase sales (recognising the state of the economy and his customers).  These stock items are durable and can be sold in the future.  The trend is to move towards gas because of load shedding – demand will increase in the future.  Customers may not be aware that he is selling these products / he must advertise more extensively  A variety of stock will attract more customers  Gas is cheaper than electricity 4 TOTAL MARKS 35 TOTAL: 150 Copyright reserved ## Related documents - [Accounting P2 NSC Nov 2020 Answer Book Afr](https://www.hlayiso.com/library/accounting-p2-nsc-nov-2020-answer-book-afr-2/4cac0f65-ae9d-4da2-b413-d8c18d44450a) — Accounting · Addendum · 2020 · Afr - [ACCOUNTING P2 GR12 MEMO SEPT 2020 English](https://www.hlayiso.com/library/accounting-p2-gr12-memo-sept-2020-english/b6d54b19-200a-4cbf-aaad-8df18fd74e19) — Accounting · Memo · 2020 · Eng - [2020 FS Prelim P2 Memo](https://www.hlayiso.com/library/2020-fs-prelim-p2-memo/69f20652-9cb5-4b56-9da4-77702b5cf90a) — Accounting · Memo · 2020 - [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) — Accounting · Memo · 2025 · Afr - [Accounting P1 NSC Nov 2020 Answer Book Afr](https://www.hlayiso.com/library/accounting-p1-nsc-nov-2020-answer-book-afr-2/f42d3e7f-93f7-42d0-9ab9-a62420582442) — Accounting · Addendum · 2020 · Afr - [ACCOUNTING P2 GR12 ANSWERBOOK SEPT2020 English](https://www.hlayiso.com/library/accounting-p2-gr12-answerbook-sept2020-english/7c7795c6-891d-43ba-bdd7-60bcccc8c166) — Accounting · Addendum · 2020 · Eng ## More from Grade 12 Accounting - [Accounting](https://www.hlayiso.com/library/accounting/8f42a6a4-9593-4d36-86b1-d890dd1bb1bf) — Guide - [ACCOUNTING P1 GR12 AB JCT ENG D watermark](https://www.hlayiso.com/library/accounting-p1-gr12-ab-jct-eng-d-watermark/77ae8297-53f7-47b3-8e29-57bd38f30483) — Addendum · 2025 · Eng - [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) — QP · 2025 · Afr - [ACCOUNTING P1 GR12 QP JCT 2025 ENG D watermark](https://www.hlayiso.com/library/accounting-p1-gr12-qp-jct-2025-eng-d-watermark/84d92eb0-f5bd-4442-bb6d-c55cdc52e25d) — QP · 2025 · Eng - [ACCOUNTING P2 QP GR12 JCT 2025 ENG D watermark](https://www.hlayiso.com/library/accounting-p2-qp-gr12-jct-2025-eng-d-watermark/13425f71-aba6-4328-b084-d9b108884315) — QP · 2025 · Eng - [Accounting P1 (English) June 2025 Answer Book](https://www.hlayiso.com/library/accounting-p1-english-june-2025-answer-book/7e96e433-56f8-43a1-9a38-c68c465746dd) — Addendum · 2025 · Eng ## 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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