# Accounting Grade 10 P2 November Mock 2026 Addendum (English)

> Grade 10 Accounting Paper 2 addendum from the November Mock Exam 2026 (English), 10 pages. Read online or get the free PDF download.

- Page: https://www.hlayiso.com/library/grade-10-accounting-2026-november-mock-exam-answer-book-paper-2/59e831f5-6b0a-46fc-9dc9-252c972c67dc
- Updated: 2026-10-29
- Subject: Accounting
- Grade: Grade 10
- Language: English
- Document type: Addendum
- Year: 2026
- Exam period: November Mock Exam
- Paper: 2
- Publisher: Hlayiso
- Curriculum: CAPS
- Pages: 10

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## About this document

Accounting · Grade 10 · November Mock Exam · 2026 · English. Addendum, 10 pages. Read online or download the PDF.

Read it free online on the page above; download the PDF from there.

## Document text

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### Page 1

STICKER

                                      CENTRE NUMBER

                                   EXAMINATION NUMBER

                           NATIONAL SENIOR CERTIFICATE
                                    ACCOUNTING P2
                                          GRADE 10
                         NOVEMBER EXAMINATION 2026 (MOCK)

                                 SPECIAL ANSWER BOOK

                                     WWW.HLAYISO.COM

             QUESTION             MARKS            INITIAL           MOD.
                     1      40
                     2      30
                     3      30
                     4      25
                     5      25
               TOTAL

                            This answer book consists of 10 pages.

Copyright reserved                                                          Please turn over

### Page 2

Accounting/P2                            2                 Hlayiso/Mock 2026
                               NSC – Answer Book Mock

QUESTION 1

       1.1.1
       1.1.2
1.1
                                                                          4
       1.1.3
       1.1.4

1.2.1 GENERAL LEDGER OF UBUNTU ELECTRICAL
                          DEBTORS’ CONTROL
Dr                                                          Cr

                                                                         12

1.2.2 DEBTORS’ LIST ON 31 MARCH 2026
 Debtor              Balance     Corrections (+ or −)   Correct
                                                        balance

 M Naidoo              7 450

 L Nkosi               8 700

 P Botha               4 930

 T Khumalo            16 740

 S Dlamini            13 900

                      51 720
                                                                         12

Copyright reserved                                           Please turn over

### Page 3

Accounting/P2                            3                  Hlayiso/Mock 2026
                               NSC – Answer Book Mock

1.3
 1.3.1 Importance of a monthly debtors’ reconciliation

                                                                           2

 1.3.2 TWO measures to make sure that debtors pay on time

                                                                           4

 1.3.3 (a) Explain why Nomsa’s action is unethical.

                                                                           2

 1.3.3 (b) TWO internal control measures

                                                                           4

                                   TOTAL MARKS

                                           40

Copyright reserved                                            Please turn over

### Page 4

Accounting/P2                               4                                    Hlayiso/Mock 2026
                                  NSC – Answer Book Mock

QUESTION 2
 2.1 GAAP principle and explanation
                                                                                                2

2.2
 2.2.1 Depreciation on vehicles
                     WORKINGS                                       ANSWER

                                                                                                4

 2.2.2 Depreciation on equipment
                     WORKINGS                                       ANSWER

                                                                                                4

2.3 FIXED (TANGIBLE) ASSETS
                                  Land and             Vehicles     Equipment
                                  buildings
 Carrying   value    (1   March    1 200 000
 2025)
 Cost                              1 200 000             480 000       150 000
 Accumulated depreciation                     –         (192 000)     (54 000)
 Movements
 Additions at cost
 Depreciation                                 –
 Carrying value (28 February
 2026)
 Cost
 Accumulated depreciation                     –
                                                                                               16
 2.4 TWO internal control measures to protect the vehicles

                                                                                                4

                                      TOTAL MARKS

                                                  30

Copyright reserved                                                                 Please turn over

### Page 5

Accounting/P2                         5                       Hlayiso/Mock 2026
                            NSC – Answer Book Mock

QUESTION 3

       3.1.1
       3.1.2
3.1    3.1.3                                                                 5
       3.1.4
       3.1.5
3.2
 3.2.1 Direct material cost
                     WORKINGS                        ANSWER

                                                                             5

 3.2.2 Direct labour cost
                      WORKINGS                       ANSWER

                                                                             6

 3.2.3 Factory overhead cost
                    WORKINGS                         ANSWER

                                                                             6

Copyright reserved                                              Please turn over

### Page 6

Accounting/P2                           6                       Hlayiso/Mock 2026
                              NSC – Answer Book Mock

 3.2.4 Total cost of production
                      WORKINGS                         ANSWER
                                                                               2

 3.2.5 Cost of production per candle
                    WORKINGS                           ANSWER
                                                                               2

 3.2.6 Selling price per candle
                      WORKINGS                         ANSWER
                                                                               2

3.3
                Fixed cost                  Variable cost

                                                                               2

                                  TOTAL MARKS

                                       30

Copyright reserved                                                Please turn over

### Page 7

Accounting/P2                           7                            Hlayiso/Mock 2026
                              NSC – Answer Book Mock

QUESTION 4

         4.1.1
4.1      4.1.2                                                                      3
         4.1.3
4.2.1
                       WORKINGS                          ANSWER

 (i)

 (ii)

 (iii)

 (iv)

 (v)
                                                                                   12
 4.2.2 % by which actual water and electricity exceeded the budget
                    WORKINGS                             ANSWER

                                                                                    3

Copyright reserved                                                     Please turn over

### Page 8

Accounting/P2                           8                            Hlayiso/Mock 2026
                              NSC – Answer Book Mock

 4.2.3 Comment on the income from car-wash services. Quote figures
 and give ONE suggestion.

                                                                                    3

 4.3 TWO reasons why Siyabonga should prepare a Cash Budget

                                                                                    4

                                 TOTAL MARKS

                                       25

Copyright reserved                                                     Please turn over

### Page 9

Accounting/P2                           9                       Hlayiso/Mock 2026
                              NSC – Answer Book Mock

QUESTION 5

       5.1.1
5.1    5.1.2                                                                   3
       5.1.3
5.2
 5.2.1 Cost of sales
                       WORKINGS                        ANSWER

                                                                               6

 5.2.2 Gross profit
                       WORKINGS                        ANSWER

                                                                               3

 5.2.3 % mark-up achieved
                   WORKINGS                            ANSWER

                                                                               3

 5.2.4 TWO reasons why the planned mark-up was not achieved

                                                                               4

Copyright reserved                                                Please turn over

### Page 10

Accounting/P2                          10             Hlayiso/Mock 2026
                             NSC – Answer Book Mock

 5.3 Advice to Bheki (THREE points)

                                                                    6

                                 TOTAL MARKS

                                      25

Copyright reserved

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