Accounting Grade 12 March Test 2019 Paper & Memo

_ education Department: Education PROVINCE OF KWAZULU-NATAL NATIONAL 1 SENIOR CERTIFICATE | ACCOUNTING MARCH 2019 COMMON TEST MARKS: 100 TIME : 1 hour This question paper consist of 9 pages and an answer book of 6 pages .

Accounting (Grade 12) 2 March 2019 Common Test NSC INSTRUCTIONS AND INFORMATION Read the following instructions and be sure to follow them carefully: als This question paper consists of 9 pages. fa A special ANSWER BOOK consisting of 6 pages is provided in which to answer all the questions. 3. Answer ALL the questions. 4, Workings must be shown in brackets in order to earn part marks. . Non-programmable calculators may be used. 6. You may use dark pencil or black / blue pen to answer the questions. Marks will be deducted for missing details and foreign entries. 8. Use the information in the table below as a guide when answering the question paper. Try NOT to deviate from it. Question 1: 47 Marks, 28 Minutes The topic of this question is: Content: e Income Statement Financial Statement and audit report e Internal Control e Audit report Question 2: 19 Marks, 11 Minutes The topic of this question is: Content: e Calculation of amounts for Cash Flow Statement Cash Flow Statement + Problem Solving Question 3: 34 Marks, 21 Minutes The topic of this question is: Content: e Stock turnover rate Ratio’s and analysis and interpretation | e Net asset value per share e Interpretation Copyright Reserved Please Turn Over

Accounting (Grade 12) : 3 March 2019 Common Test NSC QUESTION 1 (47 Marks; 28 Minutes) INCOME STATEMENT AND AUDIT REPORT NQUTU LTD The information relates to Nqutu Limited for the financial year ended 28 February 2019. REQUIRED: 1.1 Prepare the Income Statement (Statement of Comprehensive Income) for (40) the year ended 28 February 2019. 1.2. Explain Two internal control measures which must be used by (2) management to avoid the problems associated with Trading stock. INFORMATION: A. EXTRACT FROM THE PRE-ADJUSTMENT TRIAL BALANCE ON 28 FEBRUARY 2019 Balance sheet accounts Loan: Qhudeni Bank 600 000 Fixed assets at carrying value 950 000 Fixed deposit: Isandlwana_ Bank 1 186 000 Creditors control . 97 500 Debtors control 186 000 Trading stock 1.050 300 Bank : Dr 42 500 SARS (Income tax) (Dr) 500 000 Provision for bad debts 12 050 Consumables on hand (Packing material — 1 March 2018) 820 Nominal accounts Sales 8 750 500 Cost of sales 2 Debtors allowance 20 500 Directors fees 551 000 Audit fees 188 400 Salaries and contributions 481 600 Rent income 67 800 Interest on fixed deposit 80 000 Insurance 14 700 Bad debts 6 700 Packing material ; 4 400 Depreciation ? Ordinary share dividends 340 000 B. The business prices its goods at a mark-up of 50% on cost. Trade discounts of R360 000 was allowed on invoices to certain customers. (Os Goods sold on credit for R75 000 was not recorded. Copyright Reserved Please Turn Over

Accounting (Grade 12) 4 March 2019 Common Test D. NSC A debtor, B Zulu, with an outstanding balance of R42 000, has left the country. His account must be written off. The provision for bad debts must be adjusted to 5% of the outstanding debtors. The rent income was increased by 10% from 1 November 2018. The tenant has not paid the rent for February 2019. No entries have been made for stock stolen at the beginning of January 2019. The insurance company has informed Nqutu LTD that they have transferred R32 000 into the business bank account in respect of the insurance claim. Nqutu Ltd has to bear the stock loss of 20%. The loan statement received from Qhudeni Bank on 28 February 2019 revealed the following: Balance on 1 March 2018 R725 000 Repayments of R10 000 per month, including interest R120 000 Interest capitalized i Balance on 28 February 2019 R648 000 The auditors are owed a further R19 600 for audit fees for this financial year The company had two directors on equal pay from 1 March 2018.A third director was appointed on 1 September 2018 on the same fee structure. This director's fee for February 2019 was not yet paid. An employee was omitted from the Salaries Journal for February 2019. His details are as follows: Gross salary 2? Deductions: PAYE 3 060 Pension fund 1 000 Medical aid fund 840 Net salary 65% of the gross salary Employers contribution: Pension fund R2 for every R1 deducted Medical aid fund Rand for Rand basis The bookkeeper forgot to reverse the packing material at the beginning of the financial period. After taking all adjustments into account, the correct net profit after tax is R980 000. The income tax rate is 30% of the net profit before tax. Copyright Reserved Please Turn Over

‘Accounting (Grade 12) 5 March 2019 Common Test NSC 1.3. AUDIT REPORT You are provided with an extract of the audit report from the independent auditors of Dundee Limited. REQUIRED: 1.3.1 Why is the auditor's report addressed to the shareholders of Dundee Limited? (1) 1.3.2. Did Dundee Limited receive a/an qualified/unqualified/disclaimer of opinion audit report? Explain. Quote relevant information from the audit report to motivate your answer. 4 (2) 1.3.3 State TWO possible consequénces that the independent auditors could face should they be negligent in performing their duties. (2) EXTRACT FROM THE AUDIT REPORT. Opinion In our opinion, the consolidated and separate financial statements present fairly, in all material respects, the consolidated and separate financial position of Dundee Ltd as at 28 February 2019, and its consolidated and separate financial performance and its consolidated and separate cash flows for the year then ended in accordance with International Financial Reporting Standards and the requirements of the Companies Act of South Africa. MGM Chartered Accountants (SA) Registered Accountants and Auditors 47 Copyright Reserved Please Turn Over

Accounting (Grade 12) 6 March 2019 Common Test NSC QUESTION 2 (19 Marks; 11 Minutes) CASH FLOW STATEMENT BABANANGO LTD You are provided with information relating to Babanango Ltd. for the financial year ended 28 February 2019. REQUIRED: 2.1 Calculate the following amounts that will appear in the Cash Flow Statement on 28 February 2019: 2.1.1 Disposal at carrying value (5) 2.1.2 Dividends paid (3) 2.1.3 Tax paid (4) 2.1.4 Re-payment of loan (4) 2.2 What do you think the matured Fixed Deposit was used for? Mention one (3) fact and quote figures to support your answer INFORMATION: A. INFORMATION EXTRACTED FROM THE INCOME STATEMENT ON 28 FEBRUARY 2019 Income tax 41 393 200 Depreciation 270 000 Interest expense 45 000 B. EXTRACT FROM THE BALANCE SHEET ON 28 FEBRUARY: Assets 2019 2018 Non-current assets Fixed assets 1 689 600 1 600 000 Fixed deposit 1 000 000 1 800 000 Current Assets Trade debtors 297 200 446 900 Accrued income 0 2 400 SARS (Income tax) 0 300 000 Cash and cash equivalents 2 642 100 Equity & Liabilities Shareholders’ equity 2 700 000 2 500 000 Share capital 1.900 000 1 800 000 Retained income 800 000 700 000 Non-current liabilities Mortgage loan 2 4 000 000 Current liabilities SARS (Income tax) 200 000 0 Shareholders for dividends 1 100 000 870 000 Copyright Reserved Please Turn Over

Accounting (Grade 12) C. Fixed assets: NSC March 2019 Common Test e Extensions to the warehouse were completed at a cost of R800 000. « Some asset were sold at carrying value during the financial period D. Dividends: Interim dividends of R960 000 was paid during the financial period. E. _ Financial indicators: 2019 2018 Debt/equity ratio 0.3:1 0.4:1 Current ratio 2:1 1.5:1 Copyright Reserved Please Turn Over

Accounting (Grade 12) 8 March 2019 Common Test NSC QUESTION 3. ; (34 Marks; 21 Minutes) NOTES, RATIO’S AND ANALYSIS AND INTERPRETATION BLOOD RIVER Information for the financial year ended 28 February 2019 is provided. REQUIRED: 3.1. Prepare the following notes to the Balance Sheet (Statement of Financial Position) for the year ended 28 February 2019: 3.1.1° Ordinary Share Capital 3.1.2. Retained Income 3.2 Calculate the fllowing financial indicators on 28 February 2019: 3.2.4 Stock nent rate 3.2.2 Net asset value per share 3.3 Provide calculations to show the change j in the dividend pay-out policy and comment on its impact on retained earnings. 3.4 Explain why the shareholders should be satisfied with the returns on their investment. Quote TWO financial indicators (with figures) to support your opinion. : 3.5 The directors decided to ee the loan during the current financial year. Quote TWO financial indicators (actual figures/ratios/percentages) that are relevant to their decision. Explain why this was a good or bad decision. (8) (6) (4) (4) (4) (4) (4) Copyright Reserved Please Turn Over

. "Accounting (Grade 12) 9 March 2019 Common Test NSC INFORMATION: A. INFORMATION EXTRACTED FROM THE INCOME STATEMENT ON 28 FEBRUARY 2019 Sales 2 821 000 Net profit before tax 2 100 000 Net profit after tax 1 470 000 EXTRACT FROM THE BALANCE SHEET ON 28 FEBRUARY: 2019 2018 Inventory 440 000 400 000 Ordinary share capital 24 700 000 18 000 000 Retained income 2 1 370 000 MARK-UP PERCENTAGE: The business used a mark-up percentage of 30% on cost. This was maintained for the current financial period. SHARES: e The company is authorised to issue 5 000 000 shares. e The average share price was R6.00 at the beginning of the financial year (1 March 2018). ¢ 1000 000 shares was issued on 1 September 2018. e 200 000 shares were repurchased from certain shareholders at R9.00 per share during January 2019. These shares do qualified for final dividends. DIVIDENDS: e Aninterim dividend of 15 cents per share was declared and paid on 31 August 2018. = e A final dividend of 30 cents per share was declared on 28 February 2019. FINANCIAL INDICATORS ON 28 FEBRUARY 2019: 2019 2018 Stock turnover rate ? 3 times % return on total capital employed 27% 19.5% % return on average shareholders 25% 13.2% Debt/equity ratio O21 Oe Net asset value per share iu 646 cents Earnings per share 90 cents | 70 cents Dividends per share 81 cents | 84 cents Market price 750 cents | 660 cents Interest rate 16% 16% TOTAL MARKS: [100] Copyright Reserved

education } Department: Education PROVINCE OF KWAZULU-NATAL oe ACCOUNTING * ANSWER BOOK : MARCH 2049 * COMMON TEST . NATIONAL SENIOR CERTIFICATE GRADE 12 | Name: Grade: Question This answer book consists of 6 pages. Copyright Reserved Please Turn Over

Accounting 2 Common Test March 2019 _ NSC QUESTION 1 1.1. INCOME STATEMENT FOR THE YEAR ENDED 28 FEBRUARY 2019. Insurance 14700 40 1.2 _INTERNAL CONTROL Explain Two internal control measures which must be used by management to avoid the problems associated with Trading stock. 2 Copyright Reserved Please Turn Over

Accounting 3 Common Test March 2019 . : NSC 1.3. AUDIT REPORT 1.3.1 | Why is the auditors’ report addressed to the shareholders of Dundee Limited? 1.3.2 | Did Dundee Limited received a/an qualified/unqualified/disclaimer of opinion audit report? Explain. Quote relevant information from the auditors’ report to motivate your answer. 1.3.3 | State TWO possible consequences that the auditor could face should he be negligent when performing his duties. [TOTAL MARKS | — 47 Copyright Reserved Please Turn Over

Accounting NSC Common Test March 2019 QUESTION 2 2.1. CALCULATION OF FIGURES FOR THE CASH FLOW STATEMENT No. | Calculations Answer 2.1.1 | Disposal at carrying value 2.1.2 | Dividends paid 2.1.3 | Tax paid 2.1.4 | Re-payment of loan 2.2 | What do you think the matured Fixed Deposit was used for? Comment on one activity and quote figures to support your answer. TOTAL MARKS 19 Copyright Reserved Please Turn Over

: Accounting NSC QUESTION 3 3.1.1. Ordinary share capital Authorised 5 000 000 shares Issued shares Common Test March 2019 3.1.2 Retained income Balance at the beginning R1 370 000 3.2.1 | Stock turnover rate 3.2.2 | Net asset value per share Copyright Reserved Please Turn Over

Accounting 6 Common Test March 2019 NSC 3.3 | Provide calculations to show the change in the dividend pay-out policy and comment on its impact on retained earnings. 3.4 | Explain why the shareholders should be satisfied with the returns on their investment. Quote TWO financial indicators (with figures) to support your opinion. 3.5 | The directors decided to increase the loan during the current financial year. Quote TWO financial indicators (actual figures/ratios/percentages) that are relevant to their decision. Explain why this was a good or bad decision. TOTAL MARKS 34 Copyright Reserved

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