# Accounting Grade 12 March Test 2019 Paper & Memo

> Grade 12 Accounting question paper and memo from the March Test 2019, 18 pages. Read online or get the free PDF download.

- Page: https://www.hlayiso.com/library/grade-12-accounting-2019-march-test-question-paper-and-memorandum/2b93d2e2-8362-4ff2-9976-20e108a8ef8d
- Updated: 2026-09-28
- Subject: Accounting
- Grade: Grade 12
- Document type: Question paper and memo
- Year: 2019
- Exam period: March Test
- Curriculum: CAPS
- Pages: 18

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## About this document

Accounting · Grade 12 · March Test · 2019. Question paper and memorandum, 18 pages. Read online or download the PDF.

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### Page 1

_ 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 .

### Page 2

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

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### Page 3

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.

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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.

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‘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

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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

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### Page 7

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

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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)

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### Page 9

. "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]

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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.

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### Page 11

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

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### Page 12

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

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### Page 13

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

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: 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

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### Page 15

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

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### Page 16

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## Collection

- [Grade 12 past papers](https://www.hlayiso.com/grade-12/past-papers)

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