Accounting Grade 12 P2 Eastern Cape Prelim 2024 QP

Downloaded from hlayiso.com NATIONAL SENIOR CERTIFICATE IBANGA 12 SEPTEMBA 2024 AKHAWUNTINGI P2 AMANQAKU: 150 IXESHA: 2 liyure Eli phepha lemibuzo linamaphepha ali-15, ifomyula shithi kunye nencwadi yokuphendulela enamaphepha ali-11. Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com 2 AKHAWUNTINGI P2 (EC/SEPTEMBA 2024) IMIYALELO KUNYE NENKCUKACHA Funda lemiyalelo ilandelayo ngononophelo uze uyilandele ngokuchanekileyo. 1. Phendula YONKE imibuzo. 2. INCWADI ekhethekileyo YOKUPHENDULELA YONKE imibuzo uyinikiwe. 3. Unikwe iFinancial Indicator Fomyula Shithi ekupheleni kweli phepha lemibuzo. 4. Bonakalisa WONKE umsebenzi ukuze ufumane inxalenye-manqaku. 5. Ungasebenzisa inon-programmable khalityhuleyitha. 6. Ungasebenzisa ipensile okanye i-inki eblowu/emnyama ukuphendula imibuzo. 7. Xa kufanelekile, bonisa ZONKE iikhalityhuleyishini zibe kwidesimali poyinti eNYE. 8. Bhala kakuhle nangokucacileyo. 9. Sebenzisa inkcukacha ezikwitheyibhile engezantsi njengesikhokelo xa uphendula imibuzo. Zama UNGAPHAMBUKI kuyo. UMBUZO ISIHLOKO AMANQAKU IMIZUZU 1 IReconciliations neVAT 35 30 2 IKhosti Akhawuntingi neStokhwe Valuation 50 40 3 UBhajetho 40 30 4 IiFixed Asethi 25 20 ITOTALI 150 120 Akuvumelekanga ukufotokopa eli phepha Tyhila iphepha Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com (EC/SEPTEMBA 2024) AKHAWUNTINGI P2 3 UMBUZO 1: IIRECONCILIATION NEVAT (35 amanqaku; 30 imizuzu) 1.1 IAGE ANELESISI YEEDETHA UOthe Sport Emporium uthengisa izixhobo zemidlalo kwaye unikezela ngezibonelelo zetyala kubathengi. Unyaka mali uphele nge31 Julayi 2024. INKCUKACHA: Othe Sport Emporium iAge Anelesisi yeeDetha nge31 Julayi 2024 Intlawulo Lidlule ixesha Umthengi Ikhredithi Imali ayikalindeleki limithi elityala Julayi 2024 Juni Meyi Epreli (eyangoku) 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% Iinkcukacha ezongezelelweyo: (i) Imiqathango yetyala yi30 yeentsuku. (ii) I-interest ka2% ngenyanga iza kutsalwa kwityala elidlulelwe lixesha. (iii) Intengiso ngetyala iyonke yonyaka ophele nge31 Julayi 2024 yiR566 580. (iv) Ityala leeDetha zorhwebo nge1 Agasti 2023 yayiyiR92 350. OKUFUNEKAYO: Hlalutya iAge Anelesisi yeeDetha uze uphendule imibuzo engezantsi. 1.1.1 Kuba uhlalutyo lwetyala olucokisekileyo lusenziwa phambi kokunika ityala, uOthe unoluvo lokuba akuyomfuneko ukwenza iAge Anelesisi yeeDetha. Mcacisele ukuba ukwenza iAge Anelesisi kungalinceda njani ishishini ukulawula iiDetha. (4) 1.1.2 Khalityhuleyitha iavareji collection phiriyodi yeeDetha yonyaka ophele nge31 Julayi 2024. (3) 1.1.3 Njengomphicothi-zincwadi wangaphakathi, chonga izinto eziMBINI ezixhalabisayo onokuzichazela umnikazi shishini. Kwinto nganye, caphula amanani okuxhasa impendulo yakho. (4) Akuvumelekanga ukufotokopa eli phepha Tyhila iphepha Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com 4 AKHAWUNTINGI P2 (EC/SEPTEMBA 2024) 1.2 IBHANKI RECONCILIATION UJams Junction uthenga aze athengise izixhobo zomculo. Ishishini lelikaAmoré Mans. UAmoré uthenga isitokhwe ngetyala kodwa usithengisa kheshi kuphela. Ibhanki steyitimenti yenziwa nge25 yenyanga nganye yiNebula Bhanki. OKUFUNEKAYO: 1.2.1 Sebenzisa itheyibhile oyinikiweyo kwiNCWADI YOKUPHENDULELA ukubonisa utshintsho/izilungiso kwiBhanki akhawunti ekwiJenerali Leja kaJams Junction nge31 Julayi 2024. Sebenzisa iBhanki steyitimenti efunyenwe kwikholamu kaNebula Bhanki ukubonisa utshintsho/izilungiso ekumele zenziwe kwisteyitimenti sikaNebula Bhanki. Bonisa ukwanda nge ‘+’ nokuncipha nge ‘-‘ kufuphi nenani ngalinye. (10) 1.2.2 UAmoré akanelisekanga kukuba ishishini kufuneka libhatale i-interest kumatyala adlulelwe lixesha eekhreditha. Mnike ingcebiso zokunqanda i-interest kumatyala adlulelwe lixesha eekhreditha kwixesha elizayo. (4) INKCUKACHA: Ezi bhalansi zivele kwiJenerali Leja nakwiBhanki Steyitimenti ngaphambi kokuba kufakwe ezi transaction zilandelayo: Jenerali leja kaJams Junction: IBhanki R243 980 (dr) IBhalansi ngokwebhanki steyitimenti efunyenwe kuNebula Bhanki: R245 000 (ifavourable) IiTRANSACTION zikaJulayi 2024: (i) Idebit order yeR12 500 yokubhatala ikhredhitha yayivele kwibhanki steyitimenti kuphela. (ii) IR10 000 yabhatalwa kwikhredhitha. UNebula Bhanki wayifaka ngokuphosakeleyo yayiR1 000. Yarekhodwa njengefunyenweyo kwiBhanki akhawunti ekwijenerali leja. (iii) Umqeshi wabhatala ngqo irent kwicurrent bhanki akhawunti kaJams Junction, R4 000. Yayingekarekhodwa nguJams Junction. (iv) IiService fee zeR340 zazirekhodiwe nguNebula Bank. (v) Nge28 July, kwenziwa iEFT yokubhatala ikhredhitha iR10 400. Ikhredhitha yaxelela uAmoré ukuba i-interest yeR600 yayongeziwe kwiakhawunti kaJams, kuba intlawulo yayidlulelwe lixesha. Nangona uJams noNebula Bhanki babeyirekhodile intlawulo yeR10 400, yayingafakwanga okanye ingabhatalwanga i-interest. (vi) UJams Junction uqashise ngezixhobo zomculo kwimvumi eyaziwayo. Imvumi ifake ngqo iR? kwibhanki akhawunti. Imali seyirekhodiwe nguNebula Bhanki. Akuvumelekanga ukufotokopa eli phepha Tyhila iphepha Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com (EC/SEPTEMBA 2024) AKHAWUNTINGI P2 5 1.3 IVAT Inkcukacha zivele kwiincwadi zikaNkohli Traders zikaAgasti 2024. OKUFUNEKAYO: 1.3.1 Sebenzisa inkcukacha ukukhalityhuleyitha imali etyalwa ku/ngu SARS yeVAT nge31 Agasti 2024. (10) INKCUKACHA: IBhalansi ekwiJenerali Leja nge1 Agasti 2024: USARS(VAT) R1 245 (cr) Okulandelayo ziikholamu totali zeesubsidiary jenali ezahlukeneyo zikaAgasti 2024. iTransaction iJenali iVAT iVAT iVAT ayifakwanga ifakiwe 1 Intengiso kheshi yestokhwe KRJ 126 000 18 900 2 ISitokhwe sorhwebo esithengwe sabhatalwa KPJ 87 900 13 185 3 ISitokhwe sorhwebo esithengwe ngetyala KJ 11 985 4 ISitokhwe sorhwebo esiphindiselwe kwiikhredhitha KAJ 5 430 5 ISitokhwe sorhwebo esithengiswe ngetyala DJ 134 460 ? 6 ISitokhwe sorhwebo esibuyiswe ziiDetha DAJ 10 764 ? 35 Akuvumelekanga ukufotokopa eli phepha Tyhila iphepha Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com 6 AKHAWUNTINGI P2 (EC/SEPTEMBA 2024) UMBUZO 2: KHOSTI AKHAWUNTINGI NESTOKHWE VALUATION (50 amanqaku; 40 imizuzu) 2.1 USHAN’S APPAREL UShan’s Apparel lishishini lemveliso elivelisa iibhatyi zabafundi beBanga 12. Ilaphu lithengwa kumthengisi oseEast London lize lithuthelwe eStutterheim. Iibhatyi zithengiselwa abafundi beBanga 12 ngemark-up engu60% kwintengo. Nyaka ngamnye, iiodolo zokugqibela zihanjiswa nge30 Juni. Lo nyaka mali uphela nge30 Juni 2024. OKUFUNEKAYO: 2.1.1 Gqibezela iinotes kwiNCWADI YOKUPHENDULELA ngokugcwalisa ngeenkcukacha ezingekhoyo. Sebenzisa idatha eseyifakiwe kwakunye neenkcukacha ezongezelelweyo ezinikiweyo. • IDirect mathiriyeli khosti (10) • Iifektri owuvahedi (6) • IFinished goods stokhwe (5) 2.1.2 Umnini, uShannon, uyalele iakhawuntenti ukuba itshintshatshintshe phakathi kweweighted-average neFIFO method xa exabisa iraw mathiriyeli. Nika isizathu esiNYE sokuba kutheni ucinga ukuba anganika lo myalelo. Chaza ukuba kutheni ungavumelani naye. (4) 2.1.3 Ukuba iakhawuntenti ibinokusebenzisa iFIFO method, khalityhuleyitha ixabiso leinventri yokuvala yeraw mathiriyeli. (4) 2.1.4 Iklasi yeBanga 12 ka2025 ayinakufuna ukuthenga iibhatyi eziyi18 ezazishiyekile. Nika iqhinga eliNYE lokuba angasisebenzisa njani istokhwe sokuvala ngokusengqiqweni. Lo mba uyaqhubeka minyaka le. Nika icebiso eliNYE lokuthintela ukushiyeka kwestokhwe sokuvala sefinished goods kwixa elizayo. (4) INKCUKACHA: 1. Amanzi nombane, R66 000, zibhatelwe phakathi enyakeni. Mazohlulelwe iFektri, iAdministration, kunye necandelo lentengiso ngereyishiyo engu4 : 1 : 1. 2. Indawo yomgangatho esetyenzisiweyo: IFektri: 70 000 m2 IAdministration: 20 000 m2 Intengiso nothutho: 10 000 m2 Itotali rent yonyaka yiR240 000. Mayohlulelwe amacandelo ngereyishiyo yendawo yomgangatho esetyenzisiweyo. 3. Itotali weyijisi ebhatelwe abasebenzi befektri phakathi kulo nyakamali yi: IGross weyijisi: R300 000 ITotali yeededuction: R 60 000 ITotali yeecontribution: R 40 000 5% weweyijisi ngoweindirect leyibha Akuvumelekanga ukufotokopa eli phepha Tyhila iphepha Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com (EC/SEPTEMBA 2024) AKHAWUNTINGI P2 7 4. iStokhwe sixatyiswa ngokweweighted-average method. Le datha ilandelayo, imalunga neraw mathiriyeli ethengiweyo yonyaka, icatshulwe kwiiakhawuntingi rekhodi nge30 Juni 2024: Umhla Iiyunithi Yunithi Totali Carriage Totali khosti khosti ngeyunithi Carriage Istokhwe 24 R28 958 kuquka icarriage sokuvula Intengo 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 Meyi 2024 76 R1 328 R100 928 R144 R10 944 Ubalo stokhwe nge30 Juni 2024 luveze i18 yemintla esele estoreroom. Azikho ezibiweyo. 5. Intengiso yonyaka yiR1 376 000. 2.2 UNASSI STRIDE Ishishini lizinze eKariega kwaye livelisa iiteki. LelikaNassi Florus. Unikwe iinkcukacha zeminyaka emibini edlulileyo. OKUFUNEKAYO: 2.2.1 Khalityhuleyitha: • Inet profit ka2024 (3) • Ibreak-even poyinti yeperi yeeteki ngo2024 (4) 2.2.2 UNassi akanelisekanga ziziphumo zika2024. Chaza kwaye nika isizathu esiNYE (kunye namanani okanye iikhalityhuleyishini) ukungqina ukuba kutheni efanelwe kukoneliseka ngakumbi zezi ziphumo kunokuba wayenjalo ngeziphumo zika2023. (3) 2.2.3 Khalityhuleyitha ukuba zingaphi iiperi zeteki ezongezelelweyo anokuthi azivelise ukonyusa iprofit yakhe ngeR400 000. (3) Akuvumelekanga ukufotokopa eli phepha Tyhila iphepha Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com 8 AKHAWUNTINGI P2 (EC/SEPTEMBA 2024) 2.2.4 Phawula ngekhosti yeperi nganye yentengiso nothutho. Kowuta utshintsho lwepesenti kwikhosti yeperi nganye. Nika isizathu esinokwenzeka esiNYE sotshintsho ukusuka ku2023 ukuya ku2024. (4) INKCUKACHA: IITEKI 2024 2023 Iiperi zeteki ezivelisiweyo nezithengisiweyo 18 000 12 000 IBreak-even poyinti ? 10 909 ISelling prayisi yeperi nganye yeteki R980 R860 ITOTALI YEEKHOSTI: R14 040 000 R9 960 000 ITotali variable khosti 10 440 000 6 360 000 ITotali fixed khosti 3 600 000 3 600 000 IKHOSTI YEPERI NGANYE: ITotal ivariable khosti yeperi nganye R580 R530 IDirect mathiriyeli khosti yeperi nganye 300 200 IDirect leyibha khosti yeperi nganye 170 210 INtengiso nothutho khosti yeperi nganye 110 120 ITOTALI FIXED KHOSTI YEPERI NGANYE: R200 R300 iFektri owuvahedi khosti yeperi nganye 155 220 IAdministration khosti yeperi nganye 45 80 50 Akuvumelekanga ukufotokopa eli phepha Tyhila iphepha Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com (EC/SEPTEMBA 2024) AKHAWUNTINGI P2 9 SHIYA ELI PHEPHA LINGENANTO. Akuvumelekanga ukufotokopa eli phepha Tyhila iphepha Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com 10 AKHAWUNTINGI P2 (EC/SEPTEMBA 2024) UMBUZO 3: UBHAJETHO (40 amanqaku; 30 imizuzu) 3.1 UEC STORES Inkcukacha ezilandelayo zithathwe kwiincwadi zikaEC Stores zenyanga kaSeptemba 2024. OKUFUNEKAYO: Sebenzisa inkcukacha ukugcwalisa itheyibhile ekwiNCWADI YOKUPHENDULELA, ngokuthi ufake imali kuphela kwiikholamu ezifanelekileyo. (10) INKCUKACHA: Umz. IiSundry expense zeR3 200 zizakuhlala zinjalo kuyo yonke ibhajethi phiriyodi. (i) Icommission income ngenyanga yiR4 000. Le ayizukutshintsha ngoSeptemba. (ii) IDepreciation yalo nyakamali ilindeleke ukuba izakuba yiR36 000. (iii) Intengiso kheshi elindelekileyo kaSeptemba 2024: R65 000 (ikhosti yentengiso R54 000) (iv) Phakathi kuSeptemba 2024, iR31 860 iza kubhatalwa kwiiKhredhitha; emva kokunikwa isaphulelo esilindelekileyo esingu10% ziikhreditha. 3.2 UKLEU TRANSPORT UZeland ngumnini weKleu Transport, ishishini elibonelela ngenkonzo yothutho. Inkcukacha ezinikiweyo zinxulumene nebhajethi phiriyodi 1 Meyi 2024 ukuya ku30 Juni 2024. OKUFUNEKAYO: 3.2.1 JONGA KWINKCUKACHA B NO C: Gcwalisa iDetha Collection Shedyuli. (6) 3.2.2 JONGA KWINKCUKACHA A, B, C, D no E: Khalityhuleyitha okulandelayo: • Iimali eziboniswe ngo(i) ukuya ku(v) kwiKheshi Bhajethi (9) • Ibhalansi engekabhatalwa yelowuni nge1 Meyi 2024 (4) • Ipesenti ezinyuke ngayo iisalari nge1 Juni 2024 (3) 3.2.3 Abasebenzi abonelisekanga lulonyuso lweesalari. Nika into ENYE ukuxhasa nento ENYE ukuchasa uluvo lwabo. (2) 3.2.4 JONGA KWINKCUKACHA F: Ekupheleni kukaMeyi 2024, uZeland wayexhalatyiswe lulawulo lokuqokelela kwiiDetha kunye nemaintenance yezithuthi. Sebenzisa inkcukacha F uze unike isizathu esiNYE senkxalabo yakhe. Kowuta amanani. Nika icebiso eliNYE kwinto nganye. (6) Akuvumelekanga ukufotokopa eli phepha Tyhila iphepha Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com (EC/SEPTEMBA 2024) AKHAWUNTINGI P2 11 INKCUKACHA: A. UCAPHULO OLUSUKA KWIKHESHI BHAJETHI YEPHIRIYODI 1 MEYI 2024 UKUYA KU30 JUNI 2024 IIKHESHI RISITHI MEYI JUNI IFee income evela kubathengi kheshi (i) 90 000 Iirisithi ezivela kubathengi ngetyala 151 320 IRenti income 4 400 (ii) Ikhomishini efunyenweyo ITOTALI YEERISITHI 320 000 IIKHESHI PEYIMENTI I-insurance 6 000 6 800 Iisalari 48 000 49 440 Amanzi nombane IFuel (iii) 63 250 IAdvertising 3 000 3 000 Uthengo lwesithuthi esitsha - 250 000 IMaintenance yezithuthi 22 000 22 000 IDrawings IiSundry expense I-Interest yelowuni (11% ngonyaka) 1 650 ITOTALI YEEPEYIMENTI 221 000 405 200 ISURPLUS /ISHORTAGE 309 000 (iv) Ikheshi ekuqaleni kwenyanga 8 400 Ikheshi ekupheleni kwenyanga 317 400 (v) B. Iinkonzo zothutho zibonelelwa kheshi nangetyala. • Iitransaction zetyala zingu70% wetotali yefee income. • Uthutho olwenzelwe abathengi ngetyala luhamba ngolu hlobo: Apreli (elokwenyani) R160 000 Meyi (eliqikelelweyo) R154 000 Juni (eliqikelelweyo) ? C. IiDetha zilindeleke ukuba zibhatale ngolu hlobo: • 40% weeDetha zibhatala amatyala azo ngenyanga yetransaction, ukuze zixhamle isaphulelo se5%. • 58% weeDetha zibhatala amatyala azo ngenyanga elandela eyetransaction. • 2% uyacinywa njengeebad debts. D. IRent income izakuthotywa ngo7,5% ukusukela kwi1 Juni 2024. E. Ixabiso lefuel kulindeleke ukuba lonyuke ngo15% ukusukela kwi1 Juni 2024. Akuvumelekanga ukufotokopa eli phepha Tyhila iphepha Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com 12 AKHAWUNTINGI P2 (EC/SEPTEMBA 2024) F. Meyi 2024 ELIQIKELELWEYO ELOKWENYANI Uqokelelo kwiiDetha R151 320 R112 650 IMaintenance yezithuthi R22 000 R44 000 40 Akuvumelekanga ukufotokopa eli phepha Tyhila iphepha Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com (EC/SEPTEMBA 2024) AKHAWUNTINGI P2 13 UMBUZO 4: IIFIXED ASETHI (25 amanqaku; 20 imizuzu) 4.1 IASETHI DISPOSAL Ezi nkcukacha zilandelayo zivele kwiincwadi zikaSithata Traders zonyaka mali ophele nge30 Juni 2024. OKUFUNEKAYO: 4.1.1 Khalityhuleyitha amanani angekhoyo abonakaliswe ngo(a) ukuya ku (g) kwijenerali leja engagqitywanga enikiweyo. (17) 4.1.2 IiTangible asethi kufuneka zibe negalelo eliphozithivu kwinjongo yokwenza inzuzo yeshishini. Nika umzekelo omNYE wokuba zinganegalelo njani izithuthi zeshishini lokurweba ekuveliseni inzuzo. (2) INKCUKACHA: A. IiJenerali leja akhawunti (azigqitywanga) ILand neeBuilding 2023 1 Julayi IBhalansi 1 150 000 1 Dis IBhanki (a) 1 830 000 IiVehicle 2023 2024 1 Julayi IBhalansi 500 000 1 Epreli (b) 180 000 2024 1 Epreli (c) (d) IAccumulated depreciation kwiivehicle 2024 IAsethi 2023 1 Epreli disposal (f) 1 Julayi IBhalansi 150 000 2024 1 Epreli IDepreciation (e) 30 Juni IDepreciation (g) B. Isakhiwo esitsha solawulo sakhiwe phakathi kulo nyaka mali. C. IiVehicle: • Nge1 Epreli 2024, isithuthi sokudilivarisha esidala, esixabisa iR180 000, sitshintshiswe ngesithuthi esitsha esixabisa iR460 000. Ixabiso lotshintshiso esilufumeneyo ibeyiR78 000. Iaccumulated depreciation kwisithuthi ekutshintshiswe ngaso yayiyiR108 000 nge1 Julayi 2023. • Izithuthi zithotywa ixabiso ngo10% wecarrying value. Akuvumelekanga ukufotokopa eli phepha Tyhila iphepha Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com 14 AKHAWUNTINGI P2 (EC/SEPTEMBA 2024) 4.2 ULAWULO LWEFIXED ASETHI Umphicothi-zincwadi wangaphakathi wenze uphicotho lolawulo lweefixed asethi. Waqulunqa ingxelo apho, phakathi kwezinye izinto, kwachazwa oku kulandelayo: • Uphicotho-zincwadi lwafumana iiasethi ezishiyiweyo kwirejista lwaze lwaphawula neeasethi ezikwirejista ezingasasetyenziswayo. • Iiasethi zazithengwa ngaphandle kokufumana imvume efanelekileyo. • Ukusetyenziswa kwesoftware application yolawulo lwefixed asethi kunye nemobile teknoloji ephathwa ngesandla, njengezikena zebhakhowudi, ziya kunceda ukusombulula ingxaki. OKUFUNEKAYO: 4.2.1 Chaza isiphumo esiNYE sokungazibhali iiasethi kwifixed asethi rejista. (2) 4.2.2 Chaza into eNYE ebonakalisa ukubaluleka kogunyaziso phambi kokuthenga iifixed asethi. (2) 4.2.3 Umphicothi-zincwadi ucebise ukusetyenziswa kwesikena sebhakhowudi. Chazela abalawuli ukuba isikena sebhakhowudi singaluphucula njani ulawulo lweasethi. (2) 25 ITOTALI: 150 Akuvumelekanga ukufotokopa eli phepha Tyhila iphepha Hosted by www.ecexams.co.za.

Downloaded from hlayiso.com (EC/SEPTEMBA 2023) AKHAWUNTINGI P2 15 IBANGA 12 AKHAWUNTINGI FINANCIAL INDICATOR FOMYULA SHITHI Gross profit x 100 Gross profit x 100 Sales 1 Cost of sales 1 Net profit before tax x 100 Net profit after tax x 100 Sales 1 Sales 1 Operating expenses x 100 Operating profit x 100 Sales 1 Sales 1 Total assets : Total liabilities Current assets : Current liabilities (Current assets – Inventories) : Current Non-current liabilities : Shareholders’ equity liabilities (Trade and other receivables + Cash and cash equivalents) : Current liabilities Average trading stock x 365 Cost of sales Cost of sales 1 Average trading stock (Jonga kuQaphela 1 ngezantsi.) Average debtors x 365 Average creditors x 365 Credit sales 1 Cost of sales 1 (Jonga kuQaphela 2 ngezantsi.) Net income after tax x 100 Net profit after tax x 100 Average shareholders’ equity 1 Number of issued shares 1 (Jonga kuQaphela 3 ngezantsi.) Net income before tax + Interest on loans 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 QAPHELA * Ukuba kukho utshintsho kwinani lezabelo phakathi kunyaka mali, kusetyenziswa inani lezabelo eliyiweighted avareyiji ngokuqhelekileyo. Ilungelo lokufotokopa likhuselwe Hosted by www.ecexams.co.za.