# Accounting Grade 12 P2 Eastern Cape June 2025 Addendum (Afr) > Grade 12 Accounting Paper 2 addendum from the Eastern Cape June Exam 2025 (Afrikaans), 16 pages. Read online or get the free PDF download. - Page: https://www.hlayiso.com/library/accounting-p2-q-p-answer-book-gr12-jct-2025-afr-d-watermark/5444bf58-2da0-4c34-8ef8-09217cc274d4 - Updated: 2026-09-27 - Subject: Accounting - Grade: Grade 12 - Language: Afrikaans - Document type: Addendum - Year: 2025 - Exam period: Eastern Cape June Exam - Paper: 2 - Curriculum: CAPS - Pages: 16 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 2025 Addendum (Afr)](https://www.hlayiso.com/library/accounting-p2-q-p-answer-book-gr12-jct-2025-afr-d-watermark/5444bf58-2da0-4c34-8ef8-09217cc274d4) ## About this document Accounting · Grade 12 · Eastern Cape June Exam · 2025 · Afrikaans. Addendum, 16 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 Naam: NASIONALE SENIOR SERTIFIKAAT GRAAD 12 JUNIE 2025 REKENINGKUNDE V2 ANTWOORDEBOEK PUNTE GEMODEREERDE VRAAG MAKS. PUNTE BEHAAL PUNTE 1 35 2 45 3 35 4 35 150 *JACABA2* Hierdie antwoordeboek bestaan uit 9 bladsye. Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ### Page 2 2 REKENINGKUNDE V2 (EC/JUNIE 2025) VRAAG 1 1.1 DEBITEURE-OUDERDOMSONTLEDING 1.1.1 Verduidelik EEN punt om te wys waarom ʼn debiteure- ouderdomsontleding ʼn belangrike interne beheermaatreël is vir enige besigheid wat op krediet verkoop. Any ONE 33 Accept incomplete answers for part marks ● Identify slow / non-paying debtors ● Identify debtors not abiding to the credit terms tify debtors exit e adjusted 2 1.1.2 Verwys na Inligting B en verduidelik TWEE probleme wat deur die debiteure-ouderdomsontleding uitgewys is. Verskaf name en syfers in jou antwoord. PROBLEEM NAME EN SYFERS 6 1.2 DEBITEUREREKONSILIASIE Nr. Debiteurekontrole- Debiteurelys rekening Voorlopige saldo/totaal R65 600 R67 790 (i) + 2 500 3 (ii) - 1 300 3 (iii) + 1 800 3 (iv) - 2 700 3 - 2 700 3 (v) - 90 33 (vi) - 2 400 33 (vii) - 2 500 3 - 2 500 3 (viii) No entry 3 OR [+3 5 (ix) + 1 800 33 + 1 800 ☑ (x) - 900 3 Korrekte saldo/totaal 63 100 ☑* 63 100 17 Kopiereg voorbehou Blaai om asseblief Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ### Page 3 (EC/JUNIE 2025) REKENINGKUNDE V2 3 1.3 KREDITEURE Makanda Handelaars is nie heeltemal tevrede met die kwaliteit van goedere wat van Gqeberha Dienste ontvang word nie. Noem TWEE faktore om te oorweeg voordat hulle van verskaffer verander. Any TWO 33 Accept incomplete answers fo r part Will alternative supplier be able to meet the demands of the business x The quality of the products they are able to deliver x Sprong Services is a client and might take his business else where 4 1.4 BANKREKONSILIASIE DEBIET KREDIET Credit balance according to bank 3 53 900 statement Credit late deposit 38 250 3 Debit outstanding EFO No 675 5 400 3 Debit mistake on EFO No 687 900 3 Credit unidentified debit order 2 500 3 Debit balance according to bank account 88 350 5* 94 650 94 650 OR *Opere the same OF EEN-KOLOM METODE BANKVERSOENINGSTAAT Credit balance according to bank statement Credit late deposit Debit outstanding EFO No 675 5 400 3 Debit mistake on EFO No 687 900 3 Credit unidentified debit order Debit balance according to bank account 88 350 5* 94 650 6 TOTALE PUNT 35 Kopiereg voorbehou Blaai om asseblief Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ### Page 4 4 REKENINGKUNDE V2 (EC/JUNIE 2025) VRAAG 2 2.1 BEGRIPPE 2.1.1 selling and distribution cost 3 2.1.2 direct material cost 3 2.1.3 factory overhead cost 3 2.1.4 administration cost 3 4 2.2.1 Bereken die direkte materiaalkoste. BEREKENING ANTWOORD 260 500 3+ 1 500 600 3 + 89 000 3 – 13 700 3 1 653 3000☑* * One part correct – 183 1003 = 6 Bereken die direkte arbeidskoste. BEREKENING ANTWOORD Normal time 9 x 60 x 1 950 = 1 053 000 3☑* Over time 150 x 60 x 1,5 = 13 500 3☑* 1 171 800 ☑* Contribution 10% of normal time 105 300 ☑ * One part correct 6 Bereken die fabrieksbokoste. Voorlopige totaal R530 200 Rent expense (60 000 x 6/3 x 6/10) - 60 000 + 12 000 3☑ 00 * Water and electricity (248 800 x 20%) - 48 160 3☑ * Insurance (85 000 x 70%) + 59 500 3☑ * 553 540*☑ One part correct 7 2.2.2 Produksiekostestaat vir die jaar geëindig 30 April 2025. Direkte materiaalkoste See 2.i) 1 653 300 ☑ Direkte arbeid See 2..1(ii) 1 171 800 ☑ Prime cost 3 2 825 100 ☑ Factory overhead cost See 2.2.1(ii 553 540 ☑ Totale vervaardigingskoste 3 378 640 ☑ Goedere-in-bewerking (1 Mei 2024) 75 200 3 3 453 840 Work-in-progress (30 April 2025) Balancing figur (15 840) ☑ Koste van produksie vir klaarprodukte (3 820 x R9 3 438 000correct 9 Kopiereg voorbehou Blaai om asseblief Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ### Page 5 (EC/JUNIE 2025) REKENINGKUNDE V2 5 2.2.3 Bereken die gelykbreekpunt vir 2025. BEREKENING ANTWOORD 1 008 000 3 2 520 units ☑ 1 350 33 – 950 33 One part correct 400 four marks 6 Verduidelik of die eienaar bekommerd moet wees of nie, oor die resultate. Verskaf syfers in jou verduideliking. Compare BEP with level of production (with figures) 33 ● The owner should not be concerned as the business produced and sold 3 820 laptop bags and the break-even point is 2 520 (see 2.2.3 above) The business made profit on 1 300 laptop bags. 3 2.2.4 Verduidelik die verskil tussen vaste en veranderlike koste. 3 3 Part marks for incomplete answers Fixed cost stays the same irrespective of the number of units manufactured. Variable cost increases/decreases as number of units manufactured decreases/increases. 2 2.2.5 Verduidelik die term “ekonomie van skaal” in terme van vaste koste. 3 3 Part marks for incomplete answers As more units are produced, the fixed cost per unit will decrease. 2 TOTALE PUNT 45 Kopiereg voorbehou Blaai om asseblief Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ### Page 6 6 REKENINGKUNDE V2 (EC/JUNIE 2025) VRAAG 3 3.1 BEGRIPPE 3.1.1 D Specific identification 3 3.1.2 A First-in-first-out 3 3.1.3 E Weighted average 3 3.1.4 C Perpetual system 3 4 3.2 VOORRAADWAARDASIE 3.2.1 Bereken die eenheidsprys van die krieketkolwe op 1 Maart 2024. BEREKENING ANTWOORD 1 050 000 R1 500 33 700 no part marks 2 3.2.2 Bereken die waarde van voorraad voorhande op 28 Februarie 2025. BEREKENING ANTWOORD 1 050 000 3+12 575 000 3 - [18 000+106 000] 3+218 300 3 x 930 3 [700 + 6 300] 3- 50 3 13 719 300 ( 1 R1 835 820 ☑ One part correct Check operation 8 3.2.3 Bereken die bruto wins op 28 Februarie 2025. BEREKENING ANTWOORD Sales (6 050 x R3 200) 19 360 000 35 7 476 520 5* Cost of sales (13 719 300 5 - 1 835 820 5) 11 883 480 5 *One part correct Check operation 6 Kopiereg voorbehou Blaai om asseblief Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ### Page 7 (EC/JUNIE 2025) REKENINGKUNDE V2 7 3.2.4 Bereken hoeveel dae dit behoort te neem om die eindvoorraad van krieketkolwe te verkoop. Gebruik die eindvoorraad in jou berekening. Hou in gedagte dat die voorraadhoudingsperiode vir 2024, 34 dae was en lewer kortliks kommentaar op jou antwoord. BEREKENING ANTWOORD 1 835 820 ☑ (see 3.2.2) x 365 = 56,4 days ☑ 11 883 480 5 (see 3.2.3) One part KOMMENTAAR Any ONE comment 33 Part marks for incomplete answers. Answers depend on calculation above x Stockholding period increased from 34 days to 56,4 days (see above) x Money is tied up in stock for longer than in 2024 (only 34 days). x Too much stock x More possibilities of stock theft Stock might become obsolete /better bats on the market 5 3.2.5 Rabada vermoed dat sommige van die krieketkolwe gedurende die jaar gesteel is. Verskaf ’n berekening om sy kommer te ondersteun. Gee TWEE punte van advies vir Rabada om hierdie situasie te verbeter. BEREKENING ANTWOORD [700 + 6 300 - 50] 6 950 5(see 3.2.2) - 6 050 3 - 930 3 = 30 stolen 5 ADVIES Any TWO advice 33 33 Part marks for incomplete answers x Improve physical security x Security tags on equipment x Division of duties x Regular stock counts should be verified by against stock cards/account 8 3.2.6 Verduidelik EEN rede waarom die besigheid verskillende metodes gebruik om hul voorraad te waardeer.One valid point 33 Part marks for ince answers x Volume of products are different. x Value of products are differenesign of cricket shirts changes constantly/ stock can get obsolete Design of cricket bats stays relative constant. 2 TOTALE PUNT 35 Kopiereg voorbehou Blaai om asseblief Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ### Page 8 8 REKENINGKUNDE V2 (EC/JUNIE 2025) VRAAG 4 4.1 VASTE BATES 4.1.1 Bereken die drawaarde van grond en geboue op 1 Maart 2024. BEREKENING ANTWOORD 5 100 000 – 860 000 = 4 240 000 33 (No part marks) 2 4.1.2 ʼn Gebou wat net so groot is en in dieselfde omgewing as die maatskappy se gebou is, is onlangs teen R10 000 000 verkoop. Die hoof- uitvoerende beampte het die interne ouditeur versoek om die maatskappy se geboue teen R8 000 000 te herwaardeer. Verduidelik waarom die interne ouditeur ʼn probleem met hierdie versoek het. Verwys na ʼn AARP-beginsel in jou verduideliking. 3 4.1.3 Bereken die totale waardevermindering op voertuie vir die jaar geëindig 28 Februarie 2025. BEREKENING ANTWOORD Old Vehicles: 700 000 x 15% = 105 000 Æ R20 000 33 Max c/v 57 000 5 New vehicles: 740 000 3 15% x 4/12 3 37 000 5 (One part correct) (One part correct) 6 4.1.4 Bereken die totale opgehoopte waardevermindering op toerusting wat op 31 Oktober 2024 verkoop is. BEREKENING ANTWOORD 1/03/22 - 28/02/23 30 000 x 10/100 3 000 3 1/03/22 - 28/02/24 [30 000 – 3 000] x 10% 2 7 320 5 (One part correct) 70035 1/03/24 - 31/10/24 [30 000 – 5 700] x 10% x 8/12 3 1 62035 6 Kopiereg voorbehou Blaai om asseblief Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ### Page 9 (EC/JUNIE 2025) REKENINGKUNDE V2 9 4.1.5 Algemene grootboek van Govender Bpk. Bateverkoperekening 5 4.1.6 ’n Werknemer wou die ou toerusting gekoop het en was uiters ontevrede toe hy hoor dat die toerusting aan een van die direkteure verkoop is. Lewer kommentaar op hierdie situasie. Any TWO 33 33 It is unethical conduct of the director. Equipment was sold as a loss of R17 680 Should have been made available for any one Selling price should have been much higher 4 4.2 PROBLEEMOPLOSSING PROBLEEM (MET SYFERS) ADVIES Closing stock is too high (400 Order stock as required unsold of 550 available) / Reduce selling price Vincent Very low sales (150 of 550) Sales promotions / advertise to Mark-up too high (70%) increase sales Decrease mark-up raining of s High number of bikes returned Train staff to reduce repairs for repairs (10) Investigate missing cash Missing cash (R285 000) Division of duties – 2 different Cambridge people to receive and deposit cash Not enough stock to meet Get stock from Vincent shop demand (500 orders, only 380 Purchase more stock available) Selborne No stock on hand to start new ye (0) 9 TOTALE PUNT 35 TOTAAL: 150 Kopiereg voorbehou Blaai om asseblief Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ### Page 10 Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ### Page 11 Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ### Page 12 Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ### Page 13 Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ### Page 14 Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ### Page 15 Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ### Page 16 Hierdie dokument is afgelaai vanaf www.ecexams.co.za. ## Related documents - [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 JUNE 2024 Afrikaans](https://www.hlayiso.com/library/accounting-p2-memo-gr12-june-2024-afrikaans/15cfc713-ee34-47b1-9c9c-29299ee143c2) — Accounting · Memo · 2024 · Afr - [Acc P2 Memo ENg watermark](https://www.hlayiso.com/library/acc-p2-memo-eng-watermark/5c899e95-f3c2-4bf6-b539-ed8b1bcec50d) — Accounting · 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) — Accounting · Memo · 2025 · Afr - [Accounting P1 May-June 2025 MG Afr](https://www.hlayiso.com/library/accounting-p1-may-june-2025-mg-afr/e1d7c729-bd17-40c4-8d22-40a10fe19150) — Accounting · Memo · 2025 · Afr ## More from Grade 12 Accounting - [Accounting](https://www.hlayiso.com/library/accounting/8f42a6a4-9593-4d36-86b1-d890dd1bb1bf) — Guide - [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 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 - [Accounting P1 Nov 2024 Eng](https://www.hlayiso.com/library/accounting-p1-nov-2024-eng/52756431-9cbf-4cbe-a383-8eea2fee9cc3) — QP · 2024 · Eng - [ACCOUNTING P2 QP GR12 SEPT 2023 Afrikaans](https://www.hlayiso.com/library/accounting-p2-qp-gr12-sept-2023-afrikaans/ef36585e-6840-4d96-9787-09fc66a25ee0) — QP · 2023 · Afr - [2023 KZN Prelim P2 QP](https://www.hlayiso.com/library/2023-kzn-prelim-p2-qp/8b4c7156-2c8e-45f7-b23c-174fa392a45f) — QP · 2023 ## 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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