# Accounting Grade 11 Eastern Cape November 2016 Memo (Eng) > Grade 11 Accounting memorandum from the Eastern Cape November 2016 (English), 15 pages. Read online or download the free PDF. - Page: https://www.hlayiso.com/library/gr11-accn-n16-memo-eng/e6462ef8-8414-495c-90a0-1629eba74a38 - Updated: 2026-09-27 - Subject: Accounting - Grade: Grade 11 - Document type: Memorandum - Year: 2016 - Exam period: Eastern Cape November - Curriculum: CAPS - Pages: 15 Breadcrumbs: [Home](https://www.hlayiso.com/) › [Library](https://www.hlayiso.com/library) › [Grade 11](https://www.hlayiso.com/library/grade-11) › [Accounting](https://www.hlayiso.com/library/grade-11/accounting) › [Accounting Grade 11 Eastern Cape November 2016 Memo (Eng)](https://www.hlayiso.com/library/gr11-accn-n16-memo-eng/e6462ef8-8414-495c-90a0-1629eba74a38) ## About this document Accounting · Grade 11 · Eastern Cape November · 2016. Memorandum, 15 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 11 NOVEMBER 2016 ACCOUNTING MARKING GUIDELINE (MEMORANDUM) MARKS: 300 GENERAL PRINCIPLES: 1 Where calculations are required, award full marks for the correct final answer. If the answer is incorrect, mark the workings provided. If the working amount is shown as a final answer, award the relevant marks allocated for workings (Income statement), and not the method mark for the answer. 2 Method marks are denoted by .  For calculations and final totals, at least one part of the workings must be correct for the method mark to be earned. For totals – inspect operation and reasonableness of answer before awarding the mark.  In cases where answers of previous questions must be used (carried forward answers), check the transfer.  Unless otherwise indicated, the positive or negative effect of any figure must be considered to award the mark. If no sign (+/-) or bracket is provided, assume that the figure is positive.  In awarding method marks, ensure that full marks are not awarded for any item that is incorrect at least in part. 3 For questions requiring explanations and comments (2 marks or more), award part-marks for incomplete answers. A good comment will normally mention and explain a point. Be aware of candidates who provide valid alternatives beyond the marking guideline, and of different ways to say the same thing. Note that the marking guideline only offer suggested answers. 4 Where penalties are applied (such as foreign items, misplaced items, omitted details, etc.), the marks for that section cannot be a negative. Penalties will be indicated next to the relevant questions where applicable. 5 Educators are advised to work through the question paper and compare with this guideline, before marking. If adjustments are necessary, do so within the framework of the mark allocation. This memorandum consists of 15 pages. ### Page 2 Downloaded from hlayiso.com 2 ACCOUNTING (EC/NOVEMBER 2016) QUESTION 1 COST ACCOUNTING - MANUFACTURING 1.1 Match the terms. 1.1.1 B  1.1.2 A  1.1.3 D  1.1.4 C  1.1.5 E  5 1.2 BEECUM BUILDERS 1.2.1 Calculate: Direct material cost 23 500  + 488 400  + 14 230  – 8 600  – 34 530  = 483 000  One part correct Accept alternative presentations; including a ledger account. 6 Direct labour cost 5 x 1 840 x R45,60 = 419 520 * 5 x 77 X R68,40  = 26 334 * 419 520  x 10% = 41 952 * (normal time wage) Total = 487 806 * *One part correct 7 1.2.2 FACTORY OVERHEAD COST R Factory indirect material 22 450  Indirect labour 81 000  Rent expense (278 400 x 5/8) 174 000  Water and electricity (134 900 x 75%) 101 175  Insurance (46 800 x 2/3) 31 200  Factory sundry expenses 38 699  448 524  No part marks for workings 10 Copyright reserved Please turn over ### Page 3 Downloaded from hlayiso.com (EC/NOVEMBER 2016) ACCOUNTING 3 1.2.3 GENERAL LEDGER OF BEECUM BUILDERS WORK-IN-PROCESS STOCK ACCOUNT 2015 2016 Finished goods stock 1 420 000 Mar 1 Balance b/d 27 270  Feb 29 Balancing figure  2016 Feb 29 Direct material cost 483 000 * Balance c/d 26 600  Direct labour cost 487 806 * Factory overhead cost 448 524 * 1 446 600 One part correct 1 446 600  2016 *Check transfer of amounts from 12.1 and 1.2.2 Mar 1 Balance b/d 26 600  Amount and detail to score mark. 1.2.4 GROSS PROFIT CALCULATION 8 Cost of sales : 37 275  + 1 420 000  – 42 600  = 1 414 675 * Sales (units) 210 + 8 000 – 240 = 7 970  desks sold x R250 = 1 992 500 * Gross profit : 1 992 500 – 1 414 675 = 577 825 * Or 250 – 177,50 = 72,5 x 7 970 = 577 825 * one part correct 8 1.3 ZONDO MANUFACTURERS 1.3.1 (a) 12 480 x R7,00 = 87 360  (b) 374 400/12 480 = R30  4 1.3.2 Verify the break-even number of units for the financial year ended 30 June 2016 by showing a calculation. 25 x 12 480 or (224 640 + 87 360) 312 000  One part correct in workings. = 12 000 (given) R92,50 – (28 + 30 + 8,50) 66,50  4 1.3.3 Comment on the break-even point and the level of production for both years. Quote relevant figures in your comment. Valid comment  quoting figures  Comparing BEP to level of production – the business produced 12 480 units which is 480 units more than the BEP. Making low profit. Need to increase productivity to increase profits Or Compare production 2015 to 2016 – the business produced 680 units more than last year. Or BEP increased from 11 800 to 12 000 units. The business did not make a profit last year (broke even) but managed to increase the production levels this year. 4 Copyright reserved Please turn over ### Page 4 Downloaded from hlayiso.com 4 ACCOUNTING (EC/NOVEMBER 2016) 1.3.4 Provide a valid reason for the change in direct material cost per unit. Any valid reason  refer to calculation (b)  20% increase is greater than inflation.  Could be additional transport costs.  Shortage of stock from suppliers pushed the price up (supply and demand).  Wastage in the factory.  Poorly trained workers.  Stock theft. 2 1.3.5 Give ONE suggestion that the business can use to improve production and profitability. Quote figures. ONE valid suggestion   Reduce costs – 20% increase in direct materials.  Control use of raw material. Train workers to be more efficient  Look for cheaper suppliers, local to reduce transport costs.  Provide incentives to workers to produce more – only 680 units more than last year and 480 more than the BEP. Workers increase is 9%.  Spend more money on advertising to improve sales – there was a decrease in selling and distribution costs from 8,90 to 8,50 per unit.  Only a 11% increase in price of desks – could use a bigger mark-up. (40% mark-up presently being used) 2 Q1 60 Copyright reserved Please turn over ### Page 5 Downloaded from hlayiso.com (EC/NOVEMBER 2016) ACCOUNTING 5 QUESTION 2 RECONCILIATION, INTERNAL CONTROLS and VAT 2.1 CREDITORS’ RECONCILIATION 2.1.1 Adjustment to the creditors Creditors reconciliation ledger account of Titan (adjustment to the Suppliers statement) Balance 38 705 33 003 (i) (900)  (ii) (1 040)  (iii) (2 500)  (iv) 625  (v) 375  (vi) 248  (vii) 3 560  36 038  36 038  16 1 mark for each amount and 1 mark for the correct use of brackets/no brackets. -1 for each superfluous entry per line. 2.1.2 What advice would you offer him about this transaction? Quote a relevant GAAP principle in your response. Good explanation with the GAAP principle  satisfactory explanation  weak  wrong 0  It is not good business practice to combine personal transactions with business information. Business entity concept.  The records of the business must reflect only business transactions so that the performance of the business can be accurately assessed.  The owner’s engagement with the business must be recorded as drawings to reflect a decrease in his equity. 3 2.1.3 The internal auditor wants to improve the internal control of stock and creditors. Provide TWO control measures that he may consider. Any TWO valid control measures    Clear procedures for ordering, documenting, receiving and dispatching of goods.  Maintaining all documentation and ensuring that the relevant people receive and deal with them timeously.  Random and regular stock check against records to detect losses and/or fraud/ theft.  Update stock records against sales so that stock piling does not occur.  Division and rotation of duties for checks and balances. 4 Copyright reserved Please turn over ### Page 6 Downloaded from hlayiso.com 6 ACCOUNTING (EC/NOVEMBER 2016) 2.2 VAT 2.2.1 (a) False  (b) False  (c) True  3 2.2.2 (a) Input VAT  (b) SARS  2 2.2.3 AMOUNT EXCLUDING VAT VAT AMOUNT AMOUNT INCLUDING VAT 14 500 (a) 2 030  (b) 16 530  (c) 35 600  (d) 4 984  40 584 8 2.2.4  What advice would you offer Ernest about this transaction? Explain Advice  and explanation  (give part marks for incomplete/short responses) ADVICE: I would advise Ernest to not engage in such practices. He should consider the long term prospects of his business and try to build the reputation of the business on sound moral and business ethics. EXPLANATION : possible answers  Ernest will be engaging in a fraudulent activity.  He will also be defrauding SARS of VAT that must be paid on that purchase. This is also true for VAT he may be charging on the sale of these goods.  He is encouraging the manager of Pinetown Wholesalers to “steal” from his company.  It is unethical and if caught, he will be convicted of a crime.  It will also negatively affect the image of his business. 4 Q2 40 Copyright reserved Please turn over ### Page 7 Downloaded from hlayiso.com (EC/NOVEMBER 2016) ACCOUNTING 7 QUESTION 3 FIXED ASSETS AND FINANCIAL STATEMENTS 3.1.1 GENERAL LEDGER OF MONDAY TRADERS ACCUMULATED DEPRECIATION ON EQUIPMENT 2015 66 200 2015 172 500 Oct 31 Asset Disposal  1 Balance b/d  Mar  154 100 4 200 Balance c/d Oct 31 Depreciation    2016 Depreciation (32 600  43 600 Feb + 11 000 )  220 300 220 300 Mar 1 Balance b/d 154 100 93 500 – 62 000 x 20% x /12 = 4 200 8 273 500 – 110 500 x 20% = 32 600 165 000 x 20% x 4/12 = 11 000 12 ASSET DISPOSAL 2015 93 500 2015 Accu depr on equip  66 200 31 Equipment  31 Oct  Oct (62 000 + 4 200 )  2 300 29 600 Profit on sale of assets  Creditors control    95 800 95 800 10 3.2 TRADE AND OTHER RECEIVABLES Debtors control (48 220 – 3 220 ) 45 000  Provision for bad debts 4% of debtors control balance (1 800)  Net trade debtors may not be shown 43 200 Accrued income *4 000  + 2 550  6 550 2 marks (*10 200 – 7 650) Prepaid expenses refer insurance expense 2 340  Operation, one part correct 52 090  8 *Refer Rent Income and Interest Income Copyright reserved Please turn over ### Page 8 Downloaded from hlayiso.com 8 ACCOUNTING (EC/NOVEMBER 2016) 3.3 MONDAY TRADERS INCOME STATEMENT FOR THE YEAR ENDED 29 FEBRUARY 2016 Sales 852 000 Cost of sales 852 000 x 100/150 (568 000)  Gross profit operation; must be subtracted 284 000  Other income operation; inspect 76 000  Rent income (42 500  + 4 000 ) 46 500 * Commission income 19 440  Profit on sale of assets refer 3.1.1 2 300  Sundry operating income 7 760  13 Gross income operation; inspect 360 000  Operating expenses operation; inspect (250 000)  Salaries and wages 141 360  Consumable stores (9 370  – 880 ) 8 490  Bad debts (3 980  + 3 220 ) 7 200  Insurance (14 740  – 2 340 ) 12 400 * Repairs and maintenance (13 930 + 5 320 ) 19 250  Depreciation (4 200 + 43 600 ) 47 800 * Provision for bad debts adjustment (1 800 – 1 420) 380  Trading stock deficit 2 460  Sundry operating expenses 10 660  23 Operating profit operation; inspect 110 000  Interest income (120 000 x 8,5%) 10 200  Profit before interest expense 120 200 Interest expense (742 000 – 709 400) (32 600)  6 Net profit for the year operation; must be subtracted 87 600  40 *one part correct -1 (max -2) for foreign entries; misplaced items must be marked wrong. Q3 70 Copyright reserved Please turn over ### Page 9 Downloaded from hlayiso.com (EC/NOVEMBER 2016) ACCOUNTING 9 QUESTION 4 PARTNERSHIPS – LEDGER ACCOUNTS AND INTERPRETATION 4.1 GENERAL LEDGER OF FOUNTAIN TRADERS CURRENT ACCOUNT: KEENAN 2016 245 600 2015 32 700 Aug 1 Drawings: Keenan 1 Balance b/d Balancing  Sept  104 850 2016 225 216 Balance c/d 31 Salary: Keenan  Aug  60 750 Interest on capital  13 784 Bonus  Appropriation 18 000 (36 000 X ½ )  350 450 350 450 2016 104 850 Sept 1 Balance b/d  Details and amounts to score the marks 4.2 FINANCIAL INDICATORS 9 4.2.1 Acid test ratio (165 600 – 62 200 ) : 66 240  = 1,56 : 1  one part correct; in the form x : 1 (accept 1,6 : 1) 4 4.2.2 Debt/equity ratio 425 000  : 1 700 000  0,25 : 1  one part correct; in the form x : 1 (accept 0,3 : 1) 3 4.2.3 Percentage return earned by the partners. 697 700 643 700  + 36 000  + 18 000  x 100 = 46,9%  (accept 47%) 1⁄  (1 270 300  + 1 700 000 ) 2 1 485 150 one part correct; must be % 7 Copyright reserved Please turn over ### Page 10 Downloaded from hlayiso.com 10 ACCOUNTING (EC/NOVEMBER 2016) 4.3 The partners are concerned about the liquidity position of the business. Explain why they feel this way. Quote TWO financial indicators (with figures) to support your explanation. Ratios and figures showing the trend   Comment  (could be a general comment or a comment for each ratio) Current ratio dropped from 3 : 1 to 2,5 : 1 Acid test ratio dropped from 2 : 1 to 1,6 : 1 (refer 4.2.1) Debtors collection worsened from 33 days to 38 days Explanation: The above financial indicators suggest that although the business is able to meet short term debts, it is heading for liquidity problems if corrective measures are not taken to improve. This must include an improved collection policy from debtors. 6 4.4 Comment on the percentage return earned by Partner Lyanda. Should she be satisfied with this percentage? Explain, quote relevant financial indicators and/or figures. Yes/No  Financial indicator with comparative figures  Comment  Lyanda earned a high return (54%). This is better that the rate of alternative investments. She may be dissatisfied because of the drop from last year (56%) and the fact that Keenan has achieved a very high return (90%) which was also an increase in his earnings from last year (84%). 5 4.5 Partner Keenan feels that the business should increase the loan. Partner Lyanda is not keen to incur more debt. Briefly explain who you would support. Provide TWO financial indicators (with figures) to motivate your choice. Financial indicators with comparative figures   Comment – motivation for support of one partner  Financial indicators : Debt/equity was 0,6 : 1 and is now 0,25 : 1 (refer 4.2.2.) Return on capital employed was 30,3% and is now 33,5% Comment: The business is lowly geared and is positively geared. The loan is used effectively to generate a high return. There was no urgency to repay the loan. I would support Keenan as the loan only cost 12% and is able to generate 33,5% return. 6 Q4 40 Copyright reserved Please turn over ### Page 11 Downloaded from hlayiso.com (EC/NOVEMBER 2016) ACCOUNTING 11 QUESTION 5 BUDGETING 5.1 List TWO items in the Projected Income Statement given, that will not appear in a Cash Budget. Any TWO of :   Discount received Depreciation Bad debts 2 5.2 Complete the Debtors Collection Schedule to show the total amount expected to be received from debtors during November 2016. MONTH CREDIT SALES NOVEMBER 2016 October 98 000  x 53% 51 940  November 102 900  x 45% 46 305  TOTAL 98 245  7 5.3.1 Expected sales in December 2016 102 900  x 120%  = 123 480  One part correct 3 5.3.2 The gross profit percentage on turnover for October 2016. 19 600 /98 000  x 100 = 20%  One part correct 3 5.3.3 The percentage increase in rent income. 780  7 280 – 6 500 x 100 = 12%  One part correct 6 500  4 5.3.4 The percentage commission expected to be received each month. 4 900 x 100 = 5%  or 5 145/102 900 x 100 = 5% 98 000 (no part marks) 2 Copyright reserved Please turn over ### Page 12 Downloaded from hlayiso.com 12 ACCOUNTING (EC/NOVEMBER 2016) 5.3.5 The insurance amount for each month. 2 400  = 800  One part correct 3 3 5.3.6 The amount of the loan that will be repaid on 1 December 2016. a x 0,1 x 1/12 = 2 500 a = 300 000  b x 0,1 x 1/12 = 2 000 b = 240 000  amount paid is 300 000 – 240 000 = 60 000  One part correct 5 5.4 COMMENT    ADVICE    Sales Monitor sales closely / extend the Received less than the budgeted target market / offer after sales amount / over-budgeted / expected services / discounts / reduce mark- sales to be higher than what was up / clearance sales / give received. Not well controlled salespersons commission on sales Advertising Use the budget effectively / explore Spent less than the budgeted other types of advertising such as amount / over-budgeted / was not flyers / posters / specials / ensure effectively applied / may have that this is a percentage of sales resulted in the poor actual sales revenue Telephone Under-budgeted / spent too much / Monitor the use of the telephone / Telephone was used more than keep a log book / provide codes for expected / telephone may be employees / check the statements / abused / not well controlled restrict private use. 6 Q5 35 Copyright reserved Please turn over ### Page 13 Downloaded from hlayiso.com (EC/NOVEMBER 2016) ACCOUNTING 13 QUESTION 6 NON-PROFIT ORGANISATIONS, STOCK SYSTEMS and PROBLEM SOLVING 6.1.1 (a) Accrued income  (b) Income received in advance / deferred income  (c) Bank  (refunds) (d) Honorarium  4 6.1.2 (e) 13 500  (f) 2 X 2 400 = R4 800  4 6.1.3 Calculate the fees that was written off on 31 December 2015. 31 200  – 16 800  = 14 400  3 Number of members in arrears with their 2015 fees 35 100 / 2 700  = 13 members  3 Income and expenditure amount. 280 – 9 – 6 = 265 must pay. 265 – 13  (in arrears) 252 x 2 400 604 800  Arrears amount (13 members) 35 100  12 new members x R2 200  26 400  8 new members at R675  5 400  TOTAL 671 700  8 Copyright reserved Please turn over ### Page 14 Downloaded from hlayiso.com 14 ACCOUNTING (EC/NOVEMBER 2016) 6.1.4 Provide evidence from the information that confirms the chairman’s observation (Give TWO points). Any TWO of:   Large outstanding fees from 2014 : 31 200 (13 members) Accounts written off : 14 400 (6 members) Large outstanding fees for 2015 : 35 100 (13 members) Resignations : 9 members New members: only 20 in the year (7% of membership) 4 Provide TWO suggestions to solve the problem. Any TWO suggestions   Send early reminders for fees. Provide incentives for early payments such as discounts, free tickets etc. Allow payments in instalments (monthly). Create a debit order system. Uplift the image of the club to attract new members such as sponsorships, attractive prizes and inter-club competitions. 2 6.2.1 Explain ONE difference between the perpetual stock system and the periodic stock system. Any ONE valid difference explained  Perpetual stock system Periodic stock system Cost of sales calculated at point of sale Cost of sales calculated at end of financial period Stock value can be determined/ identified Stock value determined/identified by stock at any time (from records) count Cost of sales account used Purchases account used Stock bought regarded as an asset Stock bought regarded as an expense 2 6.2.2 Analysis of transactions: (show the increase or decrease under A, O and L) NO ACCOUNT DEBITED ACCOUNT CREDITED ASSET EQUITY LIABILITY (ii) Carriage on purchases  Bank  - 92 200  - 92 200  + 92 200* (iii) Creditors control  Creditors allowances  + 45 300 - 45 300  8 * if Bank is assumed to be a liability. 6.2.3 Cost of sales         134 600 + 622 400 + 92 200 – 45 300 – 5 500 – 3 750 – 98 350 = 696 300 Accept alternative presentations such as the signs being reversed, ledger account or an adjustment of the purchases account. 8 Copyright reserved Please turn over ### Page 15 Downloaded from hlayiso.com (EC/NOVEMBER 2016) ACCOUNTING 15 6.3 PROBLEM SOLVING PROBLEM (WITH FIGURES) SUGGESTION Problem    figure       Need more effective stock control  Missing units of stock (50 – 35) Check stock against records QUEENS = 15 units Set up security BRANCH  Low advertising – 0,7% of sales Budget more for advertising and assess if it is increasing sales.  Low sales volume 40/160 units Pay the salesperson a commission to  Holding too much stock 120 units improve sales COFIMVABA  High advertising R6 720, not Transfer stock to Tsolo branch. BRANCH yielding results (15% of sales) Monitor advertising to ensure that  High salary for sales person there is no abuse – extend the market R7 500  No stock to meet demand (would Monitor deposits, request notification TSOLO run out) – nil (85 – 85) from bank, division of duties, change BRANCH  Deposit of sales money is short managers, transfer more stock to this by R13 440. branch 9 Q6 55 TOTAL: 300 Copyright reserved Please turn over ## Related documents - [Gr11 ACCN N16 AnswerBook Eng](https://www.hlayiso.com/library/gr11-accn-n16-answerbook-eng/d24910fb-8bb8-4f13-bf5a-5c0f818ae813) — Accounting · Addendum · 2016 · Eng - [Gr11 ACCN N16 QP Eng](https://www.hlayiso.com/library/gr11-accn-n16-qp-eng/69b16764-e243-44da-a4b9-51d469d7d1bd) — Accounting · QP · 2016 · Eng - [Gr11 Acc June 2016 Possible Answer](https://www.hlayiso.com/library/gr11-acc-june-2016-possible-answer/89dcd9c3-fef8-49d2-a3f7-ed24e6b9ac8e) — Accounting · Memo · 2016 - [Gr11 Acc (Afrikaans) June 2016 Possible Answer](https://www.hlayiso.com/library/gr11-acc-afrikaans-june-2016-possible-answer/89316d18-f700-4910-a490-4c101ea30e1f) — Accounting · Memo · 2016 · Afr - [ACCOUNTING P1 GR11 MEMO NOVEMBER 2022 English](https://www.hlayiso.com/library/accounting-p1-gr11-memo-november-2022-english/88d6eef7-a681-4de5-9666-b667a0f71a40) — Accounting · Memo · 2022 · Eng - [ACCOUNTING P2 MEMO GR11 NOV2022 Afrikaans](https://www.hlayiso.com/library/accounting-p2-memo-gr11-nov2022-afrikaans/5091330d-b815-492e-bd30-49702527a430) — Accounting · Memo · 2022 · Afr ## More from Grade 11 Accounting - [GR11 Accounting Practice exam November Paper 1](https://www.hlayiso.com/library/gr11-accounting-practice-exam-november-paper-1/a786fffb-f00d-472f-a62b-80f038063c5b) — Guide - [Grade 11 Accounting P2 November 2026 Mock](https://www.hlayiso.com/library/grade-11-accounting-2026-november-mock-exam-question-paper-paper-2/23b01a3d-4c7f-4c08-87ca-2f521d5b13fd) — QP · 2026 · Eng - [ACCOUNTING P1 GR11 ANSWER BOOK NOV2025 Afrikaans watermark](https://www.hlayiso.com/library/accounting-p1-gr11-answer-book-nov2025-afrikaans-watermark/6daad69c-e558-4d79-9945-bdcc57c797b8) — Addendum · 2025 · Afr - [ACCOUNTING ANS BOOK GR11 NOV 2025 ENG watermark](https://www.hlayiso.com/library/accounting-ans-book-gr11-nov-2025-eng-watermark/23071d73-1633-476d-9eea-a35d45360d61) — QP · 2025 · Eng - [ACCOUNTING P1 GR11 QP NOV2025 Afrikaans watermark](https://www.hlayiso.com/library/accounting-p1-gr11-qp-nov2025-afrikaans-watermark/12583458-757b-44ed-b818-66dccc55c934) — QP · 2025 · Afr - [ACCOUNTING P2 QP GR11 NOV 2025 AFR watermark](https://www.hlayiso.com/library/accounting-p2-qp-gr11-nov-2025-afr-watermark/c1345715-0e44-4f64-9844-4e1a4ca18c22) — QP · 2025 · Afr ## Collection - [Grade 11 past papers](https://www.hlayiso.com/grade-11/past-papers) --- Hlayiso: free CAPS and IEB past papers, memos, notes and study guides for South African learners. 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