Accounting Grade 12 NSC June 2012 Memo (Afrikaans)

Downloaded from hlayiso.com | basic education Department: Basic Education REPUBLIC OF SOUTH AFRICA SENIORSERTIFIKAAT-EKSAMEN SENIOR CERTIFICATE EXAMINATION REKENINGKUNDE/ACCOUNTING STANDAARDGRAAD/STANDARD GRADE pT ek Wht /5f 05 20/2 Hiefdie memorandum bestaan uit 13 bladsye. {This memorandum consists of 13 pages. DEPARTMENT OF BASIC EDUCATION exq Minch 2012 -05- 25 PRIVATE BAG X 110 PRETORIA 6001 b BUBLIC EXAMINATIONS Kopiereg voorbehou/Copyright reserved Blaai om asseblief /Please turn over

Downloaded from hlayiso.com Rekeningkunde/Accounting/SG 2 SSE/SCE — Memorandum VRAAG 1/QUESTION 1 DBE/2012 BESLOTE KORPORASIE (40 punte; 23 minute) CLOSE CORPORATION (40 marks; 23 minutes) 11 ALGEMENE GROOTBOEK VAN MANWETSA BK GENERAL LEDGER OF MANWETSA CC Dt.Dr LEDEBYDRAE/MEMBERS' CONTRIBUTION Kt.Cr Pope *15 000” 4] 201! Saldo edr. 2 Feb, | 18 | Bank Figurerbedragl| vs, | | Balance 318 000V Apr. | 90 | B2i00 371700 |Juu |3 | Bank Vv 50 000¥ Toerusting DEPARTMENT OF BASIC Aug | 1? | Equipment ¥ 18 700v POLS ATION 386 700 386 700 2012 Saldo a 1 Balance 371 700M “i 7 1 PUBLIC EXAMINATIONS ed 7 1.2 BEHOUE INKOMSTE/RETAINED INCOME 2012 Verdelingsrekening a Saldo Apr. oy Appropriation ace. cs 34 600¥ ee : Balance 34 600¥ 2012 | a9 Verdelingsrek. 157 000MM Apr. Appropriation acc. Bee 1.5/Sien 1.5 6 6 1.3 SAID — INKOMSTEBELASTING/SARS — INCOME TAX a eo Saldo Mei 29|Bank v¥ 18 200V Mei 0 See 18 200V Okt. 2012 Inkomstebelastin en | 29] Bank ¥ 7S | rele a 99 600V 2012 Saldo oye | 25 | Bank v 56 7504 ee 11 400 129 200 129 200 a Saldo Neg 1 | Balance 11 400m 10 10 Kopiereg voorbehou/Copyright reserved Blaai om asseblief/Please turn over

Downloaded from hlayiso.com Rekeningkunde/Accounting/SG 3 DBE/2012 SSE/SCE — Memorandum 1.4 VERDELING BETAALBAAR AAN LEDE/DISTRIBUTION PAYABLE TO MEMBERS at au Saldo id 8 |Bank v¥ 45 080V i 1 | Balance 45 080Y ah Verdeling aan fi lede/ v Apr. | 80 | Distribution to ti ooo Le : members Y for all the dates / al die. datums 7 7 1.5 VERDELINGSREKENING/APPROPRIATION ACCOUNT 2012 Income tax 2012 Wins en verlies Apr. | 30 Inkomstebelasting u 99 600% Apr. | 9° | Profit and loss v 332 0007 Distribution to members v 110 000Y Behoue inkomste V 34 600¥ Verdeling aan lede Retained income Retained income Behoue inkomste 187 000% 366 600 366 600 10 10 TOTALE PUNTE TOTAL MARKS Speen [ DEPARTHENT OF Bx EDUCATION 2012 - PRE om eeinnioweattimercn nmin, PUBLIC EXAMINATIONS Kopiereg voorbehou/Copyright reserved Blaai om asseblief/Please turn over

Downloaded from hlayiso.com Rekeningkunde/Accounting/SG 4 DBE/2012 SSE/SCE — Memorandum QUESTION 2NRAAG 2 QUESTION 2.1NRAAG 2.1 SAMKOK TRADERS/SAMKOK HANDELAARS PRIVAAT REKENINGE/CURRENT ACCOUNTS K Kok S$ Sam oe pean bees 132000] vv} 114000) “”| 246 000| Salaries Rente op kapitaal VV VV lyn Interest on capital 48 000 42 000 90 000 | 4 Primére verdeling Primary distribution teed 156 000 aia Aandeel in oorblywende wins 7 a A Share of remaining profit 2000] w 1000) 3 000 | Netto inkomste vir die jaar Nett income for the year 182 000 157 000 339 000 | v Onttrekkings i aaor Drawings (96600)} “| (64400); “| (161 000) | w 85 400 92 600 178 000 | Saldo aan die begin van die jaar (10 101) Balance at the beginning 21212 v Bracket v 11111, 4 akio Saldo aan die einde van die jaar A mn nN Balance at the end of the year 106 612 | v4 82 499 | Vl 189 111) 4 * wiw wis 25 Kopiereg voorbehou/Copyright reserved DEPARTMENT OF SASIC ECUCATION i 2012 -03- 25 PRIVATE BAG X 110 PRETORIA 0001 { PUBLIC EXAMINATIONS Blaai om asseblief/Please turn over

~ Downloaded from hlayiso.com Rekeningkunde/Accounting/SG 5 DBE/2012 SSE/SCE — Memorandum 2.2 LINTON HANDELAARS/LINTON TRADERS INKOMSTESTAAT VIR DIE JAAR GEEINDIG 29 FEBRUARIE 2012 INCOME STATEMENT FOR THE YEAR ENDED 29 FEBRUARY 2012 Verkope/Sales (804 000 ¥- 12 000“) 892000! Koste van verkope/Cost of sales (446 000) v Bruto wins vir die jaar/Gross profit for the year 446000! M* Ander inkomste/Other income 42209; w* Huurinkomste/Rent income (89 000” — 3 000“) 36000] wf Korting ontvang/Discount received | 3 980 v Oninbare skuld ingevorder/Bad debts recovered (1 771V + 458”) | 2229] Ww Bruto inkomsie vir die jaar/Gross income for the year 488 209 Bedryfsuitgawes/Operating expenses (383 418) | w* Skryfbehoeftes/Stationery (15 890V — 1 452”) 14438] w Verpakkingsmateriaal/Packing material 11.750 v Salarisse en lone/Salaries and wages 201 400 v Oninbare skuld/Bad debts (3 789V + 513) 4 302 w Korting toegestaan/Discount allowed 2 035 v Versekering/Insurance (19 019¥ — 725V) 18294] 4 Water en elektrisiteit/ Water and electricity (48 653V + 4 996’) | 53649] Diverse uitgawes/Sundry expenses 21 730 v ¥ _ Handelsvoorraadtekort/Trading stock deficit 1550]| Vv v Voorsiening vir oninbare skuld aansuiwering 15 v Provision for bad debts adjustment Vv Waardevermindering/Depreciation (19 120¥ + 35 025V“) 54 145] yw 104791} 2" Rente-inkomste/Interest income (2 400+ 600V) 30001 W Netto wins vir die jaar/Net income for the year 107 791 | VwI* Calculations/Berekeninge (Trading stock deficit / Handelsvoorraadtekort [86 550 - 85 000) (Provision for bad debt adjustment / Voorsiening vir oninbare skuld (1 375 - 1 250] 45 = i DEPARTMENT OF BASIO™ TOTALE PUNTE EDUCATION TOTAL MARKS 2012 -05- 25 -—_—_—_— PRIVATE BAG X 110 PRETORIA 0001 70 1; PUBLIC EXAMINATIONS Sw Kopiereg voorbehou/Copyright reserved Blaai om asseblief/Please turn over

Downloaded from hlayiso.com Rekeningkunde/Accounting/SG 6 DBE/2012 SSE/SCE — Memorandum VRAAG 3/QUESTION 3 3.1. KONTANTONTVANGSTEJOERNAAL VAN MASANGO WINKELS — APRIL 2012 KOJ4 CASH RECEIPTS JOURNAL OF MASANGO STORES —- APRIL 2012 _CRJ4 Diverse Dok | Dag | Besonderhede Bank Rekeninge Fol. Besonderhede Doc | Day | Datails Bank Sundry Fol. Details accounts 30 | Totaal/Total 42 333 42 333 Bulle Rolbalklub Donasie of Bulls Bowling Club 11507 11501 “| Donation Fifa Handelaars Krediteurekontrole 437 Fifa Traders 2730 ¥ eo Creditors‘ control Delta Bank Rente op lopende rek F Delta Bank 136 ¥ Bev] v Interest on curr. acc Huurinkomste v v —_— B/S P Paulus 3 900 3 900 v Rent income 50 249° 50 249 Detail and bank together / Besonderhede en bank saam /gnore documents / |gnoreer dokumente -1 Foreign item only if candidate obtain full marks | -1 Vreemde item slegs as kandidaat volpunte kry *Greater than R42 333 | Groter as R42 333 13 13 3.1. KONTANTBETALINGSJOERNAAL VAN MASANGO WINKELS - APRIL 2012 KBJ4 CASH PAYMENT JOURNAL OF MASANGO STORES - APRIL 2012 _ CPJ 4 Diverse Dok | Dag | Besonderhede Bank Rekeninge Fol. Besonderhede Doc | Day | Details Bank Sundry Fol. Details accounts 30 | Totaal/Tota/l 39 444 39 444 Fifa Handelaars Krediteurekontrole v v v SS ooo Fifa Traders aie 2 750 Creditors’ control Delta Bank Lening: Delta Bank BIS Delta Bank 3150 ¥ 31504] ¥ Loan: Delta Bank Jimmy 5 BiS Versekeraars 940 ¥ 940V] Vv pe Jimmy Insurers Delta Bank Bankkoste ae Delta Bank 630 ¥ 630v | ¥ Bank charges 46 914*4 46914 Detail and bank together / Besonderhede en bank saam Ignore documents | \gnoreer dokumente -1 Foreign item only if candidate obtain full marks | -1 Vreemde iter slegs as kandidaat volpunte kry *WGreater than R39 444/ Groter as R39 444 EQUGATION 13 | 13 DEPARTMENT OF BASIC | 2012 -05- 25 Kopiereg voorbehou/Copyright reserved i PRIV EBAGX 110 Blaai L, asseblief/Please turn over ORIA 0601 i Lic EXAMINATIONS

Downloaded from hlayiso.com Rekeningkunde/Accounting/SG DBE/2012 i SSE/SCE ~ Memorandum 3.2. BANKVERSOENINGSTAAT VAN MASANGO WINKELS — 30 APRIL 2012 BANK RECONCILIATION STATEMENT OF MASANGO STORES — 30 APRIL 2012 Kt-saldo volgens Bankstaat 9575 Vv Cr balance according to Bank Statement ¥ Kt Uitstaande deposito 11340 v Cr Outstanding deposit v Dr Uitstaande tjeks Dr Outstanding cheques - 553 v 1698 - 543 7 CW - 555 v 1642 Vv - 566 v 2750 v Dt-saldo volgens bankrekening Dr balance according to bank account v 12486 & 20 915 20 915 Mark detailS aid figures’séparately / Merk besonderhede-en bedrae apart 14 14 TOTALE PUNTE TOTAL MARKS | 40 40 | DEPARTMENT OF BASIC EDUCATION 2082 -05- 25 PRIVATE BAG X 110 PRETORIA 0001 PUBLIC EXAMINATIONS pop ep Kopiereg voorbehou/Copyright reserved Blaai om asseblief/Please turn over

Downloaded from hlayiso.com Rekeningkunde/Accounting/SG 8 DBE/2012 SSE/SCE — Memorandum VRAAG 4/QUESTION 4 4.1 ALGEMENE GROOTBOEK VAN MAKWANAZI TENNISKLUB GENERAL LEGER OF MAKWANAZI TENNIS CLUB LEDEGELDREKENING/MEMBERSHIP FEES ACCOUNT Opgelope Vooruitontvange 2011 inkomste v 2011 Inkomste v Jan. |1 | Accrued income 3 1207 Jan. | 1 | Income received 960¥ Deferred income in advance Vooruitontvange Des. Inkomste v Des. v pee | ol ee 720YV Vinee. | 31 | Bank 28 320¥ in advance Inkomste en Ledegeld Uitgawe afgeskryf Income and v 27 840m Membership fees v 720V 7 expenditure written off Opgelope inkomste Accrued income " 1 680v Deferred income 31 680 31 680 &* balancing figure /balanserende bedrag Alternatives for membership fees written off (Fees written off, Bad debts, income and expenditure) Alternatiewe antwoorde vir ledegeld afgeskryf (Fooie afgeskryf, Oninbare skuld, Inkomste en uitgawe) 17 DEPARTMENT OF BASIC EDUCATION 2012 -05- 25 PRIVATE BAG X 110 PRETORIA 0001 [PUBLIC EXAMINATIONS Kopiereg voorbehou/Copyright reserved Blaai om asseblief/Please turn over

Downloaded from hlayiso.com Rekeningkunde/Accounting/SG 9 SSE/SCE — Memorandum DBE/2012 4.2 MAKWANAZI TENNISKLUB/MAKWANAZI TENNIS CLUB STAAT VAN ONTVANGSTES EN BETALINGS VIR DIE JAAR GEEINDIG 31 DESEMBER 2011 STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 DECEMBER 2011 ONTVANGSTES/RECEIPTS 62 995 ical Ledegeld/Membership fees 28 320}, VANS Intreegeld/Entrance fees 5 600 v Verversingverkope/Refreshments sold (19 500% — 1 500”) 18 000 yw Toerusting verkope/Equipment sold 625 v Tennisbalverkope/Sales of tennis balls 450 v Donasie/Donation ij 10 000 v BETALINGS/PAYMENTS __ 68 655 w Honorarium | 3 300 | vv Purchases of refreshments | Aankope van verversings 13 350 vv Lone/Wages (14 400V + 1 200% + 3 600W + 300“) 19 500 4 Diverse bedryfsuitgawes/Sundry operating expenses 13 600 vv Bankkoste/Bank charges 4501 v Donasie(Kruideniersware)/Donation(Groceries) 2 455 v Toerusting/Equipment 13 500 v Krediteurekontrole (Skryfbehoeftes)/Creditors’ control (Stationery) 2500 vv Kontanttekort/Cash shortage ee (5 660) w Banksaldo aan die begin/Bank balance at the beginning 9 000 vv Banksaldo aan die einde/Bank balance at the end 3 340 v4 33 33 TOTALE PUNTE TOTAL MARKS | 50 | DEPARTMENT OF BASIC i EDUCATION 50 Kopiereg voorbehou/Copyright reserved 204 ATE 2 -05- 25 Blaai om asseblief/Please turn over

Downloaded from hlayiso.com Rekeningkunde/Accounting/SG 10 DBE/2012 SSE/SCE — Memorandum VRAAG 5/QUESTION 5 5.1 DEBITEURE-INVORDERINGSKEDULE VAN HALL HANDELAARS VIR DIE TYDPERK APRIL TOT MEI 2012 DEBTORS' COLLECTION SCHEDULE OF HALL TRADERS FOR THE PERIOD APRIL TO MAY 2012 April Mei April May Februarie/February 6720| “4 | Maart/March 48000) YH 7680, ¥4 April/April 41040; v4 54000) “4 Mei/May 45600, Vf 95 760 v 107 280 @ any amount /enige bedrag 13 13 DEPARTMENT GF BASIC EQUCATION | | | Kopiereg voorbehou/Copyright reserved Blaai om asseblief/Please turn over

Downloaded from hlayiso.com Rekeningkunde/Accounting/SG DBE/2012 SSE/SCE — Memorandum HALL HANDELAARS/HALL TRADERS KONTANTBEGROTING VIR DIE TYDPERK APRIL TOT MEI 2012 CASH BUDGET FOR THE PERIOD APRIL TO MAY 2012 KONTANTONTVANGSTES CASH RECEIPTS au Mei / May Kontantverkope/Cash sales 113 000 v 125 000 | v Invorderings van debiteure (Sien 5.1) ' Collection from debtors (See5,1) aie | a toe eee Huurinkomste/Rent income 3 850 | 3500 i“ ‘(April #10%) va Vaste deposito/Fixed deposit * 20 000 v Rente-inkomste/Interest income * 500 | v | 232760) 236130) wf KONTANTBETALINGS CASH PAYMENTS Kontantaankope/Cash purchases 77 000 | v 81 500 v Betalings aan krediteure Vv Payments to creditors 98 700 v 102 400) vv Advertensies/Advertising 2.000 | v 1600 | v Bedryfsuitgawes/Operating expenses 4000; vv a | ww Toerusting/Equipment 45 000 | v Lone/Wages 30 000 v 34 000 | ¥¥v 256 700 ; gw 223500, Wf Surplus/Surplus/Tekort/Shortfall (23 940) ic} 12 630 4] Saldo aan die begin van die maand Vv Balance at the beginning of the month En) at) a Saldo aan die einde van die maand Balance at the end of the month (13 440) wz (610) | wi Awiw ws * could be combined/ kan saamgetel word 37 37 50 TOTALE PUNTE TOTAL MARKS DEPARTMENT OF BASIC EDUCATION 50 Kopiereg voorbehou/Copyright reserved a cenaennaseaneatenmenee meena ATE BAG X 110 RIA GO04 | 20t2 -05- 25 | Blaai om asseblief/Please turn over

Downloaded from hlayiso.com Rekeningkunde/Accounting/SG 12 DBE/2012 SSE/SCE — Memorandum VRAAG 6/QUESTION 6 BOEKE VAN MOKEKI BEPERK/BOOKS OF MOKEKI LIMITED VASTE BATES/FIXED ASSETS yey Voertuie | Toerusting Land and building Vehicles | Equipment Kosprys | ] ] i Cost 230000! “| 485000 |___ 310600; ¥ Opgehoopte | | | waardevermindering (0) | (121 600) | | (64600), ¥ Accumulated depreciation | i | Drawaarde aan die begin y| 363400] \ i Carrying value in the begin ee : 606 600 | a | 246 000 | “al BEWEGING/MOVEMENT | Toevoegings teen kosprys i i | i Additions at cost 70000) ¥ \ 0 | | 85600, ¥ Waardevermindering | Vv | 2 Depreciation (66 800) (21 300) | Bateverkope | V | Disposals {48 750) Drawaarde aan die einde A 252 850 A A Carrying value at the end 300 000] “Wi 496 050 ed Oley | Kosprys v v | v Cost 300 000 400 000 | 396 200 Opgehoopte | waardevermindering (0) (147 150) | “* (85 900)| ¥ Accumulated depreciation | *@ any figure /enige bedrag “Mi wiw wis 21 21 HANDELS- EN ANDER ONTVANGBARE BEDRAE TRADE AND OTHER RECEIVABLES Handelsdebiteure/Trade debtors 33 600 | ¥¥v Voorsiening vir oninbare skuld/Provision for bad debts (1 950) v 31 650 Vooruitbetaalde uitgawe/Prepaid expenses 1 640 v Opgelope inkomste/Accrued income 1 800 v 35090; ww wiw wis | DEPARTMENT GE BASIC EDUCATION | 8 2012 -85- 25 et 8 [. om asseblief/Please turn over

Downloaded from hlayiso.com Rekeningkunde/Accounting/SG 13 DBE/2012 SCE/SSE — Memorandum GEWONE AANDELEKAPITAAL/ORDINARY SHARE CAPITAL GEMAGTIG/AUTHORISED ___ 480 000__“__ Gewone aandele van R __5 | Ordinary shares at 2 400 000 | Z UITGEREIK/ISSUED ___190000_ “___ aandele uitgereik die vorige jaarteenR_ 5 9600001 v shares issued the previous year atR__5 5000__“_ aandele uitgereik gedurende die jaar teen R_5_ 25000; v shares issued during the year atR_5 ___195000_*M_ aandeleteenR_ 5 op sluitingsdatum iv shares atR__5 on closing date ee | . *¥ operation fhewerking HANDELS- EN ANDER BETAALBARE BEDRAE TRADE AND OTHER PAYABLES Handelskrediteure/Trade creditors 36 750| Vv Opgelope uitgawes/Accrued expenses 3.670 v Vooruitontvange inkomste/income received in advance /deferred 2200; v Aandeelhouers vir dividende/Shareholders for dividends 36 000} ¥ v Terugbetaling van lening/Repayment of loan 50 000 | V¥v SAID — Inkomstebelasting/SARS — Income tax (88 600 Y— 48 600”) 40000; 4 168 620| #4 #4 - one of above correct / een van bostaande korrek 12 12 TOTALE PUNTE TOTAL MARKS DEPARTMENT OF BASIC EQUCATION PUBLIC EXAMINATIONS i Kopiereg voorbehou/Copyright reserved