Accounting Grade 12 P2 Eastern Cape Prelim 2024 QP (Sesotho)

Downloaded from hlayiso.com NATIONAL SENIOR CERTIFICATE KEREITI YA 12 LOETSE 2024 ACCOUNTING P2 MATSHWAO: 150 NAKO: Dihora tse 2 Pampiri ena ya dipotso e na le maqephe a 15 ho kenyeleditswe le fomula shiti le maqephe a 11 a buka ya dikarabo. Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com 2 ACCOUNTING P2 (EC/LOETSE 2024) DITAELO LE TLHAHISOLESEDING Bala ditaelo tselateng ka hloko o di latele jwalo kaha di le jwalo. 1. Araba dipotso KAOFELA. 2. BUKA E IKGETHILENG YA HO ARABELA e fanwe moo o tla arabela dipotso TSOHLE. 3. Ha o kgetha ho etsa jwalo o ka sebedisa pampiri ya difomula ya ditshupiso tsa ditjhelete e manamisitsweng qetellong ya pampiri ya dipotso. 4. Bontsha ditshebediso TSOHLE ho una dikarabo tsa matshwao. 5. O ka sebedisa khalekhuleita e sa prokramuwang. 6. O ka sebedisa pensile e loileng kapa pene o bolou/e ntsho ho araba dipotso. 7. Moo ho hlokehang, bontsha dipalo TSOHLE, Ntlha e le NNGWE ya desimale. 8. Ngola ka mongolo o makgethe o balehang. 9. Sebedisa tlhahisoleseding theibolong e ka tlase ho o tataisa ha o araba pampiri ya dipotso. Qoba HOSE SUTHE ho yona. POTSO SEHLOHO MATSHWAO METSOTSO 1 Reconciliations le VAT 35 30 2 Cost Accounting le Stock Valuation 50 40 3 Budgeting 40 30 4 Fixed Assets 25 20 PALO YOHLE 150 120 Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com (EC/LOETSE2024) ACCOUNTING P2 3 POTSO YA 1: RECONCILIATONS LE VAT (35 matshwao; 30 metsotso) 1.1 DEBTORS’ AGE ANALYSIS Othe Sport Emporium o rekisa disebediswa tsa dipapadi o fana le ka sekolto ho bareki. Selemo sa tjhelete se felang ka la 31 July 2024. TLHAHISOLESEDING: Othe Sport Emporium Debtors Age Analysis ka 31 July 2024 Ba so fetwe ke nako Ba seng ba Bareki Tekanyetso Tjhelete fetilwe ke nako ya sekoloto eo ba e July 2024 June May April kolotang (hona jwale) 2024 2024 2024 A Marais R55 000 R45 500 R45 500 C Voges R25 000 R27 000 R4 000 R15 000 R6 000 R2 000 J Fourie R36 000 R18 000 R16 500 R1 500 J Olivier R41 000 R16 000 R16 000 R106 500 R66 000 R16 500 R6 000 R18 000 100% Tlhahisoleseding e ekeditsweng: (i) Mokitlana o nka matsatsi a 30. (ii) Tswala ya 2% ka kgwedi e tla tjhatjwa akhaontong e fetilweng ke nako. (iii) Kaofela dithekiso ka sekoloto tsa selemo se felang ka 31 July 2024 ke R566 580. (iv) Tjhelete e kolotwang ke bareki ka 1 August 2023 e ne e le R92 350. SE HLOKWANG: Ithute Debtors’ Age Analysis mme o arabe dipotso tse ka tlase. 1.1.1 Kaha diphuputso tsa ho fana ka sekoloto di entswe ka botlalo pele ho fanwa ka sekoloto, Othe o na le pono ya hore ha ho bohlokwa hore ho lokiswe Debtors’ Age Analysis. Mo hlalosetse hore ho hlophiswa ha Age Analysis ho ka mo thusa jwang kgwebong ho laola bareki ba dikoloto. (4) 1.1.2 Khaltjhuleitha average debtors’ collection pheriyode ya selemo se felang ka 31 July 2024. (3) 1.1.3 Jwalo ka mofuputsi ya ka hare wa dibuka, fana ka kgwao tse PEDI tseo o tla fana ka tlaleho ya tsona ho monga kgwebo. Kgwaong ka nngwe, qolla ka manane ho tshehetsa karabo ya hao. (4) Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com 4 ACCOUNTING P2 (EC/LOETSE 2024) 1.2 BANK RECONCILIATION Jams Junction o reka a boele a rekise di-instumente tsa mmino. Monga kgwebo ke Amoré Mans. Amoré o reka thepa ka sekoloto, feela ha a e rekisi ka sekoloto. Setatemente sa banka se fumaneha ka la 25th kgwedi e nngwe le e nngwe ho Nebula Bank. SE HLOKWANG: 1.2.1 Sebedisa theibole o e nehilweng BUKENG YA DIKARABO ho bontsha diphetoho/ditokiso ho akhaonto ya banka ho General Ledger ya Jams Junction ka la 31 July 2024. Sebedisa setatemente sa Banka se fumanweng ho kholomo ya Nebula Bank’s ho bontsha diphetoho/ditokiso tse hlokang ho etswa ho setatemente sa Nebula Bank. Bontsha ho nyoloha ka ‘+’ le ho theoha ka ‘–’ pela tjhelete e nngwe le e nngwe. (10) 1.2.2 Amoré ha a ya kgotsofala ke hore kgwebo e tlameha ho patala interest ho overdue creditors. Mo fe keletso ya ho qoba interest ho overdue creditors nakong e tlang . (4) TLHAHISOLESEDING: Dibalanse tsena di hlaha ho General ledger le ho setatemente sa Banka, pele diteransekishene tse latelang di ka elwa hloko: General ledger ya Jams Junction: Bank R243 980 (dr) Balanse ho ya ka setatemente sa banka se fumanweng ho Nebula Bank: R245 000 (feivarebole) DITERANSEKSHENE tsa July 2024: (i) Debit order ya R12 500 ya ho patalwa ha creditor e hlaha ho setatemente sa banka feela. (ii) R10 000 e patetswe ho creditor. Nebula Bank o e rekhodile ka phoso a e ngola e le R1 000. Eile ya rekhodwa jwalo ka ha e fumanehile ho akhaonto ya Banka ho general ledger. (iii) Morenti o patetse rente ya hae ho current bank account ya Jams Junction, R4 000. Ha e so ka e rekhodwa ke Jams Junction. (iv) Service fees tsa R340 di rekhoduwe ke Nebula Bank. (v) Ka la 28 July EFT e ile ya etswa ho patala creditor R10 400. Creditor eile ya bolella Amoré hore tswala ya R600 eile ya kopanngwa ho Jams’ account, hobane e ne se e fetilwe nako. Le ha fela Jams le Nebula Bank ba rekhodile R10 400, ha ho na rekhode kapa hona ho patalwa ho bontshang tswala. (vi) Jams Junction o rentisa ka disebediswa tsa mmino ho sebini se tsejwang. sebini se diphosithile R? ho akhaonto ya banka. Tjhelete e se e ntse e rekhodilwe ke Nebula Bank. Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com (EC/LOETSE2024) ACCOUNTING P2 5 1.3 VAT Tlhahisoleseding e hlaha dibukeng tsa Nkohli Traders tsa August 2024. SE HLOKWANG: 1.3.1 Sebedisa tlhahisoleseding ho khaltjhuleitha tjhelete e kolotwang ho/ke SARS ya VAT ka 31 August 2024. (10) THLAHISOLESEDING: Balanse ho General Ledger ka 1 August 2024: SARS(VAT) R1 245 (cr) Tse latelang ke dikholomo tsa ditotal tsa di subsidiary journals tse fapaneng tsa August 2024. Transekshene Jenale VAT e VAT e sa VAT kentsweng kenngwang 1 Cash sales of stock CRJ 126 000 18 900 2 Trading stock e rekilweng mme ya patalwa CPJ 87 900 13 185 3 Trading stock e rekilweng ka sekoloto CJ 11 985 4 Trading stock e kgutliseditsweng ho barekisi CAJ 5 430 5 Trading stock e rekisitsweng ka sekoloto DJ 134 460 ? 6 Trading stock e kgutlisitsweng ke bareki DAJ 10 764 ? 35 Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com 6 ACCOUNTING P2 (EC/LOETSE 2024) POTSO YA 2: COST ACCOUNTING LE STOCK VALUEISHENE (matshwao a 50; metsotso e 40) 2.1 SHAN’S APPAREL Shan’s Apparel ke kgwebo e etsang dijakhethe tsa baithuti ba balang kereiti ya 12. Lelapi le rekwa ho morekisi ya East London mme e iswe Stutterheim. Dijakhethe di rekisetswa baithuti ba balang Kereiti ya 12 ka mark-up ya 60% ya theko. Selemo ka seng, di-order tsa ho qetela di romelwa ka di 30 June. Mafelo a selemo sa ditjhelete a selemong sena ke 30 June 2024. SE HLOKWANG: 2.1.1 Qetella dinoutsu BUKENG YA DIKARABO ka ho tlatsa dikgeo tlhahisoleseding. Sebedisa data e seng e kentswe le tlhahisoleseding e ekeditsweng o e nehilweng. • Direct material cost (10) • Factory overheads (6) • Finished goods stock (5) 2.1.2 Monga kgwebo, Shannon, o laetse akhaontente ho switjha dipakeng tsa weighted-average le FIFO methods ha ho shejwa boleng ba raw materials. Fana ka lebaka le le LENG hobaneng o nahana hore a ka fana ka taelo ena. Hlalosa hobaneng o sa dumellane le yena. (4) 2.1.3 Ebang akhaontente e ne e tla sebedisa mokgwa wa FIFO, khalekhuleitha velu ya closing inventory ya raw material. (4) 2.1.4 Baithuti ba Kereiti ya 12 ba 2025 ba ke ke ba batle ho reka dijakete tse 18 tse ileng tsa sala. Fana ka leano le le LENG hore a ka sebedisa jwang closing stock ka ho nepahetseng. Mathata ana a etsahala ka selemo. Fana ka tlhahiso e le NNGWE e ka sirelletsang eng kapa eng e setseng ho closing stock ya finished goods nakong e tlang. (4) TLHAHISOLESEDING: 1. Metsi le Motlakase, R66 000, e patetswe nakong ya selemo. Ena e tshwanela ho arolwa dipakeng tsa Factory, Administration le Sales departments ka ratio 4 : 1 : 1. 2. Lefatshe le sebedisitsweng: Fektri: 70 000 m2 Administreishene: 20 000 m2 Seling le distribyushene: 10 000 m2 Rente kaofela e bile R240 000 selemo kaofela. Ena ha e arolwe dipakeng tsa mafapha ka reshio ya lefatshe le sebedisitsweng. 3. Kaofela mopusto o patetsweng basebetsi ba Fektri selemong sena sa ditjhelete ke: Gross wages: R300 000 Dideduction kaofela: R 60 000 Dicontribution kaofela: R 40 000 5% ya meputso e ne e le ya indirect labour Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com (EC/LOETSE2024) ACCOUNTING P2 7 4. Setoko se balwa hoya ka weighted-average method. Data e latelang data, mabapi le raw methiriele e rekilweng ka selemo, e nkuwe ho direkhode tsa akhaonting ka la 30 June 2024: Date Units Unit Total Carriage Total cost cost per unit Carriage Opening stock 24 R28 958 hokenyeletswa carriage Purchases 206 R269 298 R28 344 1 Nov 2023 50 R1 265 R 63 250 R132 R 6 600 20 Feb 2024 80 R1 314 R105 120 R135 R10 800 31 May 2024 76 R1 328 R100 928 R144 R10 944 Palong ya setoko ka 30 June 2024 ho hlokomelehile hore ditop tse18 di setse ka setorong. Ha ho na diyunithi tse utswitsweng. 5. Diseili tsa selemo kaofela ke R1 376 000. 2.2 NASSI STRIDE Kgwebo e sebakeng sa Kariega mme e etsa disnikha. Monga kgwebo ke Nassi Florus. O nehilwe tlhahisoleseding ya dilemo tse pedi tse fitileng. TLHAHISOLESEDING: 2.2.1 Khaltjhuleitha: • Net profit ya 2024 (3) • Break-even point ya para ya disnikha ka 2024 (4) 2.2.2 Nassi ha a a kgotsofala ke diphetho tsa 2024. Hlalosa o be o fana ka lebaka le le LENG (le manane kapa khaltjhuleishene) o phruva hore hobaneng a tlameha ho kgotsofala ke diphetho tsena hofeta ka moo a neng a kgotsofetse ka teng ka 2023. (3) 2.2.3 Khaltjhuleitha hore ke dipara tse ding tse kae tsa disnikhara tseo a tshwaneleng ho di manfeketjhara ho nyolla profithi ya hae ka R400 000. (3) Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com 8 ACCOUNTING P2 (EC/LOETSE 2024) 2.2.4 Tshwaela ho theko ya seling le distribushenen ya para ka nngwe. Qolla phetoho ya peresente ho theko ya para ka nngwe. Fana ka lebaka le le LENG le ka etsang phetoho ho tloha ka 2023 ho ya ho 2024. (4) TLHAHISOLESEDING: Disnikhas 2024 2023 Dipara tsa disnikha tse entsweng 18 000 12 000 mme tsa rekiswa Break-even poente ? 10 909 Theko ya para ka nngwe ya disnikha R980 R860 DIKHOSTE KAOFELA: R14 040 000 R9 960 000 Variable cost kaofela 10 440 000 6 360 000 Fixed cost kaofela 3 600 000 3 600 000 KHOSTE YA PARA KA NNGWE: Theko e variebole ya para ka nngwe R580 R530 kaofela Theko ya direct matheriele ya para 300 200 ka nngwe Theko 170 210 Selling and distribution cost per pair 110 120 KHOSTE E FIXED YA PARA KA R200 R300 NNGWE KAOFELA: Factory overhead cost per pair 155 220 Administration cost per pair 45 80 50 Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com (EC/LOETSE2024) ACCOUNTING P2 9 SIYA LEQEPHE LENA LE SA NGOLLWA. Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com 10 ACCOUNTING P2 (EC/LOETSE 2024) POTSO YA 3: BUDGETING (matshwao a 40; metsotso e 30) 3.1 EC STORES Tlhahisoleseding e latelang e nkilwe bukeng ya EC Stores kgweding ya Loetse 2024. SE HLOKWANG: Sebedisa tlhahisoleseding ho qetela theibole e BUKENG YA DIKARABO, ka ho tlatsa tjhelete feela kholomong e lokelehileng. (10) TLHAHISOLESEDING: E.g. Sundry expenses ya R3 200 ha e no fetoha nakong ya bajete. (i) Khomeshene Inkhamo ya kgwedi ke R4 000. Ha e no fetoha ka September. (ii) Depreshieishene selemong sa ditjhelete ho lebeletswe hore e be R36 000. (iii) Ho lebeletswe dicash sale tsa September 2024: R65 000 (khoste ya diseile ke R54 000). (iv) Ka September 2024 R31 860 e tla patala dikhreditha; kamorao ho theolelo e lebeletsweng ya10% e fanweng ke dikhreditha. 3.2 KLEU TRANSPORT Zeland o na le Kleu Transport, kgwebo e thothang thepa. Tlhahisoleseding e fuweng e mabapi le nako ya bajete ya 1 May 2024 ho ya ho 30 June 2024. SE HLOKWANG: 3.2.1 ITSHETLEHE TLHAHISOLESEDING B LE C: Qetella Debtors’ Collection Schedule. (6) 3.2.2 ITSHETLEHE TLHAHISOLESEDING A, B, C, D le E Khaltjhuleitha tse latelang: • Tjhelete e bontshitsweng ka (i) ho ya ho (v) ho Cash Budget (9) • Balanse e ntseng e kolotwa ya loan ka 1 May 2024 (4) • Peresente e nyolohileng ya meputso ka la 1 June 2024 (3) 3.2.3 Basebetsi ha ba a kgotsofala mabapi le ho nyollwa ha meputso. Fana ka ntlha e le NNGWE ho ba tshehetsa le ka ntlha e le NNGWE ho ba (2) kgahlanong le bona. 3.2.4 ITSHETLEHE TLHAHISOLESEDING F: Mafelong a May 2024, Zeland o bile le kgwao ka taolo ya ho bokella ho tswa ho bareki ba dikoloto le meintenense ya dikoloi. Sebedisa tlhahisoleseding F fana ka lebaka le le LENG ka kgwao ena ya hae. Qolla manane. Fana ka ntlha ya keletso e le NNGWE kheising ka nngwe. (6) Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com (EC/LOETSE2024) ACCOUNTING P2 11 TLHAHISOLESEDING: A. TSE FUMANEHANG HO CASH BUDGET YA PERIOD 1 MAY 2024 HO YA HO 30 JUNE 2024 CASH RECEIPTS MAY JUNE Tjhelete e tswang ho bareki ba cash (i) 90 000 Dirisiti ho tswa ho bareki ba sekoloto 151 320 Income ya rente 4 400 (ii) Khomishene e fuweng DIRISITI KAOFELA 320 000 DICASH PAYMENTE Inshorense 6 000 6 800 Meputso 48 000 49 440 Metsi le motlakase Fuel (iii) 63 250 Ho bapatsa 3 000 3 000 Ho reka koloi e ntjha - 250 000 Tlhokomelo le poloko ya koloi 22 000 22 000 Drawings Sundry expenses Tswala ya lounun (11% ka selemo) 1 650 DIPAYMENTE KAOFELA 221 000 405 200 SURPLUS /SHORTAGE 309 000 (iv) Tjhelete maqalong a kgwedi 8 400 Tjhelete mafelong a kgwedi 317 400 (v) B. Ditshebeletso tsa didilivari di ntshuwa ka cash le ka sekoloto. • Credit transactions account ya 70% ke ya fee income kaofela. • Didilivari tse tse fweng bareki ka sekoloto e ka tsela e latelang: April (actual) R160 000 May (budgeted) R154 000 June (budgeted) ? C. Bareki ka sekoloto ho lebeletswe ho patala ka tsela e latelang: • 40% ya bareki ka sekoloto e patala kgweding eo ba neng ba nka thepa ka yona, hotle ba fumane theolelo ya 5%. • 58% ya bareki ka sekoloto e patala kgweding e latelang eo ho neng ho nkilwe thepa ka yona. • 2% ke ba hlolehileng ho patala mme ha ba ntshwe dibukeng. D. Inkhamo ya rente e tla theoha ka 7,5% ho tloha ka 1 June 2024. E. Ho nyoloha ha theko ya fuel ka 15% e lebeletswe ho tloha ka la 1 June 2024. Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com 12 ACCOUNTING P2 (EC/LOETSE 2024) F. May 2024 BUDGETED ACTUAL Pokello ho tswa ho bareki R151 320 R112 650 ka sekoloto Tlhokomelo ya dikoli R22 000 R44 000 40 Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com (EC/LOETSE2024) ACCOUNTING P2 13 POTAO YA 4: DIFIKSED ASETE (Matshwao a 25; metsotso e 20) 4.1 ASSET DISPOSAL Tlhahisoleseding e latelang e hlahile dibukeng tsa Sithata Traders tsa selemo sa ditjhelete se felang ka a 30 June 2024. SE HLOKWANG: 4.1.1 Khaltjhuleitha tjhelete e kenang ho dikgeo tse setseng tse bontshitsweng ka (a) ho ya ho (g) ho leja akhaonte e sa phethwang o e nehilweng. (17) 4.1.2 Dithanjible asete di tlameha ho bontsha thusetso e phosithivi mabapi le ho etsa porofiti kgwebong. Fana ka mohlala o le MONG o bontshang hore na dikoloi kgwebong e rekisang di ka thusetsa jwang ho etsa porofiti. (2) TLHAHISOLESEDING: A. Dijeneral leja akhaonte (e sa fellang) Mobu le Meaho 2023 1 July Balanse 1 150 000 1 Dec Banka (a) 1 830 000 Dikoloi 2023 2024 1 July Balanse 500 000 1 April (b) 180 000 2024 1 April (c) (d) Akhumuleited dipreshieishene ho dikoloi 2024 Asete 2023 1 April dispousale (f) 1 July Balanse 150 000 2024 1 April Depreshieishene (e) 30 June Depreshieishene (g) B. Moaho o motjha wa administreishene o entswe hona lemong sena sa ditjhelete. C. Dikoloi: • Ka la 1 Mmesa 2024, koloi ya kgale, ya boleng ba R180 000, e ile ya tjhentjhiswa ka e ntjha ya boleng ba R460 000. Motjhentjhanong ho ile ha amohelwa R78 000. Accumulated depreciation ya koloi e tjhentjhuweng e ne e le R108 000 ka la 1 July 2023. • Boemo ba dikoloi bo theoha ka 10% ya khering velu. Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com 14 ACCOUNTING P2 (EC/LOETSE 2024) 4.2 TAOLO YA DIFIKSED ASETE Mohlahlobi wa di buka ya ka hare o ile a hlahloba botsamaisi ba difiksed asete. O ile a kopanya ripoto e le hore, ho tse ding tsa dintho, tse latelang di ile tsa hlaloswa: • Tlhahlobo e fumana hore diasete ha di yo ho rejista leha ho ile ha fumaneha hore diasete tse neng di le ho rejista feela di se di sa sebetsa. • Diasete di rekuwe ntle le ho fumana tokollo e tshwanelehileng. • Ho sebedisa tshebediso ya fixed asete manajemente le mobaele theknoloji ya letsoho, jwalo ka dibakhoudu skena, e tla thusa ho rarolla mathata. SE HLOKWANG: 4.2.1 Hlalosa e le NNGWE ya ditlamorao tsa ho se kenye diasete ho fiksed asete rejista. (2) 4.2.2 Hlalosa ntlha e le NGWE ho bontsha molemo wa ho fumana tumello e tshwanetseng pele o ka reka difiksed asete. (2) 4.2.3 Mohlahlobi wa dibuka o pasisa tshebediso ya bakhoudu skena. Hlalosetsa balaodi hore na bakhoudu skena e tla tlisa diphetoho jwang bolaoding ba diasete. (2) 25 KAOFELA: 150 Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Phetla Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com (EC/SEPTEMBER 2024) ACCOUNTING P2 15 GRADE 12 ACCOUNTING FINANCIAL INDICATOR FORMULA SHEET Gross profit x 100 Gross profit x 100 Sales 1 Cost of sales 1 Net profit pele ho tekse x 100 Net profit kamora tekse x 100 Sales 1 Sales 1 Operating expenses x 100 Operating profit x 100 Sales 1 Sales 1 Diasete kaofela : Dilayebilithi kaofela Current assets : Current liabilities (Current assets – Inventories) : Current Non-current liabilities : Shareholders’ equity liabilities (Trade le direceivable + Cash le dicash equivalent) : Current liabilities Average trading stock x 365 Cost of sales Cost of sales 1 Average trading stock Average debtors x 365 Average creditors x 365 Credit sales 1 Cost of sales 1 Net profit after tax x 100 Net income kamora tekse x 100 Number of issued shares 1 Average shareholders’ equity 1 (*See note below) Net income pele ho tekse + Intereste ho dilounu x 100 Average Shareholders’ equity + Average non-current liabilities 1 Shareholders’ equity x 100 Dividends for the year x 100 Number of issued shares 1 Number of issued shares 1 Interim dividends x 100 Final dividends x 100 Number of issued shares 1 Number of issued shares 1 Dividends per share x 100 Dividends for the year x 100 Earnings per share 1 Net income after tax 1 Total fixed costs . Selling price per unit – Variable costs per unit ELA HLOKO * Boemong bna, ebang ho na le phetoho ho lenane la issued shares nakong ya selemo sa ditjhelete, lenane la weighted-average ya shares e sebediswa ho porakhtisi. Difuperweng tsa pampiri ena di se sebediswe ntle ho tumello Hosted by www.ecexams.co.za.