# Accounting Grade 12 Gauteng Mock 2019 Memo (English) > Grade 12 Accounting memorandum from the Gauteng Mock Exam 2019 (English), 19 pages. Read online or download the free PDF. - Page: https://www.hlayiso.com/library/grade-12-nsc-accounting-english-2019-preparatory-examination-possible-answers/3ab5e988-2e7a-4d6b-9368-45cec7afe88a - Updated: 2026-09-27 - Subject: Accounting - Grade: Grade 12 - Language: English - Document type: Memorandum - Year: 2019 - Exam period: Gauteng Mock Exam - Curriculum: CAPS - Pages: 19 Breadcrumbs: [Home](https://www.hlayiso.com/) › [Library](https://www.hlayiso.com/library) › [Grade 12](https://www.hlayiso.com/library/grade-12) › [Accounting](https://www.hlayiso.com/library/grade-12/accounting) › [Accounting Grade 12 Gauteng Mock 2019 Memo (English)](https://www.hlayiso.com/library/grade-12-nsc-accounting-english-2019-preparatory-examination-possible-answers/3ab5e988-2e7a-4d6b-9368-45cec7afe88a) ## About this document Accounting · Grade 12 · Gauteng Mock Exam · 2019 · English. Memorandum, 19 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 PREPARATORY EXAMINATION 2019 MARKING GUIDELINES ACCOUNTING (10710) MARKING PRINCIPLES 1. Penalties for foreign items are applied only if the candidate is not losing marks elsewhere in the question for that item (no penalty for misplaced items). No double-penalty is applied. 2. Penalties for placement or poor presentation (e.g. details) are applied only if the candidate is earning marks on the figures for that item. 3. Full marks for correct answer. If the answer is incorrect, mark the workings provided. 4. If a pre-adjustment figure is shown as a final figure, allocate the part-mark for the working for that figure (not the method mark for the answer). 5. Unless otherwise indicated, the positive or negative effect of any figure must be considered to award the mark. If no + or – sign or bracket is provided, assume that the figure is positive. 6. Where indicated, part-marks may be awarded to differentiate between differing qualities of answers from candidates. 7. Where penalties are applied, the marks for that section of the question cannot be a final negative. 8. Where method marks are awarded for operation, the marker must inspect the reasonableness of the answer and at least one part must be correct before awarding the mark. 9. In awarding method marks, ensure that candidates do not get full marks for any item that is incorrect at least in part. 10. Be aware of candidates who provide valid alternatives beyond the marking guideline. 11. Codes: F = foreign item; P = placement / presentation. 12. This memorandum is not for public distribution, as certain items might imply incorrect treatment. The adjustments made are due to nuances in certain questions. 19 pages ### Page 2 Downloaded from hlayiso.com 10710 / 19 GAUTENG DEPARTMENT OF EDUCATION PREPARATORY EXAMINATION – 2019 ACCOUNTING MEMORANDUM QUESTION 1: 1.1 State whether each of the following statements is TRUE or FALSE. 1.1.1 False  1.1.2 False  1.1.3 True  3 1.2 BANK RECONCILIATION 1.2.1 Calculate the following on 31 August 2019: Correct totals for the CRJ and CPJ: CRJ CPJ (1 mark) 90 140 (1 mark) 100 280 18610 16 810 1 800  600* 4 100  4 700  9 600  234  3 700  380  200  7 560  122 050 109 340 126 064 113 354 *600 (3 marks if R4 100 does not appear in CRJ and R4 700 in the CPJ) Bank Account balance:     – 5300 + 109 340 – 113 354 = - 9 314 see above see above OR – 5300 + 122 050 – 126 064 = - 9 314 Accept alternative arrangements for calculations such as ledger account / equation form. 15 2 ### Page 3 Downloaded from hlayiso.com 10710 / 19 1.2.2 Prepare the Bank Reconciliation Statement on 31 August 2019. Bank Reconciliation Statement on 31 August 2019 Balance as per bank statement Operation, balancing 8 676  figure Credit outstanding deposit 12 070  EFT outstanding 4 700  Debit outstanding cheques 720 11 000  510 14 360  Balance as per bank account see 1.2.1 9 314  Operation – both totals 30 060  30 060 7 1.2.3 Explain ONE benefit of using the electronic funds transfer (EFT) system rather than cheques for direct payments to suppliers. Any ONE valid response   Cheaper than cheque payments or debit orders (only data costs)  Shorter period for the clearance of funds  Less fraud and theft than with cheques / eliminate risks of lost / stolen / forged / dishonoured cheques (greater security)  Payees are happy because funds can be transferred more quickly at any time of the day or night (not restricted by banking hours)  Save on bank charges  Simplifies bookkeeping and efficiency / saves time / transactions quicker / proof of payment immediate 2 1.2.4 The internal auditor is concerned about the management of cash. (a) Identify ONE problem that justifies his concern. Quote figures. Rolling / late depositing of cash:  R12 000 received on 15 July and deposited only on 01 August 2019. 2 (b) Provide ONE point of advice to avoid this problem in future. Any ONE valid response   Create a policy for regular, daily depositing.  Request notification from the bank for all transactions (sms).  Division of duties / one person serves as a check on another.  Check bank statements promptly.  Use a security company to collect cash.  Ask debtors to pay by EFT.  Background checks / police clearance on staff. 2 3 ### Page 4 Downloaded from hlayiso.com 10710 / 19 1.3 CREDITORS’ RECONCILIATION Creditors' Reconciliation Creditors' Ledger Statement Balance 28 370 25 300 + 13 320  A (14 800 – 1 480) + 2 700  B 1 350 + 1 350 C + 350  D – 7 200  E -2 700 -2 700 Operation – both 28 720  28 720 totals 9 -1 for superfluous items, only if marks awarded for that line. Max -2 TOTAL MARKS 40 4 ### Page 5 Downloaded from hlayiso.com 10710 / 19 QUESTION 2 2.1 KLEMISH MANUFACTURERS 2.1.1 PRODUCTION COST STATEMENT FOR THE YEAR ENDED 28 FEBRUARY 2019 Direct material cost (3100 000 + 204 000 ) 3 304 000  Direct labour cost Prime cost – DMC 1 296 000  Prime cost 4 600 000  Factory overhead cost (974 400  + 46 200 ) 1 020 600  (84 000–37 800) Operation; one part correct operation Prime + FOHC 5 620 600  Work-in process (beginning) 500 800  6 121 400 Work-in process (end) operation TCP – subtotal above (775 400)  Check that is deducted / ignore brackets / do not accept 500 800 or 0 Total cost of production 10 800 X 495 5 346 000  13 2.1.2 ABRIDGED INCOME STATEMENT FOR THE YEAR ENDED 28 FEBRUARY 2019 Sales 8 160 000 See TCP 2.1.1 Could do FGS account Cost of sales (672 000+ 5 346 000  – 18 000) (6 000 000)  ignore brackets Gross profit Sales – COS 2 160 000  Administration cost (296 800 + 1 000 ) (297 800)   one part correct / ignore brackets Selling and distribution cost (844 000 – 1000 - 46 200 ) (796 800)  (84 000–37 800) One part correct / ignore brackets Net profit operation (subtract AC & SDC) one part correct 1 065 400  11 5 ### Page 6 Downloaded from hlayiso.com 10710 / 19 2.2 DAMARA’S JEWELLERY 2.2.1 Break-even point: (a) Calculate the break-even point for February 2019.  R1 296 000 = R1 296 000 = 8 000 units  one part correct R407 – R245 R162   4 OR R1 296 000 x 18 000 = R1 296 000 x 18 000 = 8 000 units R7 7326 000 – R4 410 000 R2 916 000 (b) Damara is satisfied with the results. Explain ONE reason with figures to support Damara’s satisfaction. Reason  Quote Figures   The break-even point dropped from 13 500 units to 8 000 units.  The business is producing 18 000 units, which exceeds the break-even point of 8 000 units.  This indicates that the business will be making a profit of R4 070 000 (10 000 X R407). 3 2.2.2 Refer to the unit costs. (a) Explain why the fixed costs per unit decreased. Total fixed costs remained the same at R1 296 000  but the number of units produced increased to 18 000 units  2 (b) Provide ONE possible reason for the change in Direct Material Costs. Any one valid reason e.g.   Reduction in price / exchange rate (if imported)  Greater efficiency in using raw materials / less wastage  Better quality of raw materials leading to less wastage  Found a supplier closer to the factory to reduce carriage 2 TOTAL MARKS 35 6 ### Page 7 Downloaded from hlayiso.com 10710 / 19 QUESTION 3 3.1 CONCEPTS 3.1.1 B 3.1.2 D 3.1.3 A 3.1.4 E 4 3.2 PHAMBILI LIMITED 3.2.1 Prepare the following notes for the financial year ended 28 February 2019. (a) Ordinary share capital 500 000  Ordinary shares at beginning of the year 1 220 000  900 000  Shares issued at R3,00  2 700 000  (150 000)  Shares repurchased at R2,80  ASP (420 000)  (Do not accept R0,75 as ASP) 1 250 000  Ordinary shares in issue at the end 3 500 000  11 ASP – average share price (b) Retained income Balance at the beginning of the year 355 500 Net profit after tax 1 148 000 72/28 2 952 000  Funds used for repurchase of shares (112 500)  (150 000  R0,75) Ordinary share dividends operation, one part correct (975 000)  Interim 350 000  See above Final (1 250 000  R0,50 ) operation, one part correct 625 000  Balance at the end of the year inspect operation 2 220 000  Must subtract ordinary share dividends and shares repurchased 11 7 ### Page 8 Downloaded from hlayiso.com 10710 / 19 3.2.2 Complete the Balance Sheet (Statement of Financial Position) on 28 February 2019. Where notes are not required, show ALL workings. BALANCE SHEET ON 28 FEBRUARY 2019 ASSETS NON-CURRENT ASSETS TA-CA 6 519 800  Fixed Assets 1 499 500  Financial Assets (Fixed Deposit) balancing figure 5 020 300  3 CURRENT ASSETS 1 400 200 Inventory (480 000 + 16 000) 496 000  Trade and receivables (400 000  – 5 400  + 32 000 ) 426 600  Cash and cash equivalents (1 010 100  – 532 500 ) 477 600  11 TOTAL ASSETS 7 920 000 EQUITY AND LIABILITIES ORDINARY SHAREHOLDERS' EQUITY 5 720 000  Ordinary share capital See 3.2.1 3 500 000  3 Retained income See 3.2.1 2 220 000  NON-CURRENT LIABILITIES 992 000 Loan (1 376 000 – 384 000 ) 5 992 000  (32 000  12) Operation, one part correct CURRENT LIABILITIES 1 208 000 824 000/ Trade and other payables * 199 000 / (177 500 + 10 000+ 11 500 + 625 000 See 3.2.1) **1 208 000 / ***583 000 Current portion of loan See above 384 000  Shareholders for dividends See 3.2.1 625 000 NOTE: CURRENT PORTION OF LOAN + SHAREHOLDERS FOR DIVIDENDS CAN BE ADDED TO TRADE AND OTHER PAYABLES OR SHOWN SEPARATELY * 177 500 + 10 000+ 11 500 = 199 000 ** 177 500 + 10 000+ 11 500 + 625 000 + 384 000 = 1 208 000 ***177 500 + 10 000 + 11 500 + 384 000 = 583 000 7 TOTAL EQUITY AND LIABILITIES 7 920 000  29 8 ### Page 9 Downloaded from hlayiso.com 10710 / 19 3.3 AUDITING 3.3.1 Explain why the shareholders would be satisfied with this audit report. Any ONE relevant answer   This is a positive report / clean report / in accordance with IFRS or Companies Act.  This is an unqualified report / the report was fairly presented as per the auditor’s opinion.  The auditors did not mention any irregularities / shortcomings in the financial statements. 2 3.3.2 Tello Motloung, the managing director, has informed the auditors that he intends to buy the unissued shares for himself without informing the other shareholders. What advice should the auditors give to Tello? Explain. Valid explanation   Advice – This is unethical and the issue of new shares should be advertised to all according to the Memorandum of Incorporation / Companies Act.  It is unethical as it constitutes insider trading. 2 3.3.3 Explain why the auditors found it necessary to stipulate the page numbers in the report. Any ONE valid explanation   They are only responsible for the pages that they have stipulated in the report / only financial statements on Pages 23 – 89 were subjected to audit / examination.  They are not accountable for the other information in the annual report. 2 3.3.4 Explain TWO major consequences for Mxo and Frank should they be negligent in performing their duties. Any TWO explanations    Not to be re-appointed as auditors  Face disciplinary procedures by the professional body  Lose clients / fired by shareholders (because their integrity would be questioned)  Can be sued 4 TOTAL MARKS 65 9 ### Page 10 Downloaded from hlayiso.com 10710 / 19 QUESTION 4 4.1 Calculate the missing figures indicated by (a) – (e) in the Fixed Asset Note. CALCULATIONS AMOUNT (a) R6 800 000 – R5 800 000 R1 000 000  (b) R840 000 + R960 000 R1 800 000  (c) R850 000 – R180 000 R670 000     R150 000 – (R15 000 + R15 000) – R7 500 R30 000 (d) R112 500  𝑅150 000 10 6 𝑋 𝑋 = 𝑅7 500 1 100 12 See (d) R7 500  + R70 000 + R20 000 Sold old / remaining new (e) R850 000 – R150 000 X 10% = R70 000 R97 500  R40 000 10 6 𝑋 𝑋 = R20 000 1 100 12 17 10 ### Page 11 Downloaded from hlayiso.com 10710 / 19 4.2 CASH FLOW STATEMENT FOR THE YEAR ENDED 28 FEBRUARY 2019 R CASH EFFECTS OF OPERATING ACTIVITIES operation (344 715)  Cash generated from operations (2 854 800– 198 615 ) one part correct 2 656 185  Interest paid (208 800) Dividends paid (676 500 + 1 458 000) one part correct (2 134 500)  Income Tax paid 12 (23 700- 713 250+ 31 950 ) one part correct (657 600)  CASH EFFECTS FROM INVESTING ACTIVITIES operation (187 500)  Fixed assets purchased see 4.1 (900 000 + 400 000) one part correct (1 300 000)  Proceeds on sale of fixed assets see 4.1 6 (112 500 + 1 000 000 ) 1 112 500  CASH EFFECTS FROM FINANCING ACTIVITIES operation 1 944 000  Proceeds from the sale of shares 1 800 000 Repurchase of shares 36 000 (3 marks) (576 000)  (720 000  X 5% X R16 ) one part correct 40% X 300 000 = 120 000 + 600 000 Proceeds of loan 9 (2 100 000 – 1 380 000) 720 000  Net change in cash and cash equivalents operation 1 411 785 Cash and cash equivalents at beginning of 3 year 1 429 465  Cash and cash equivalents at end of year 2 841 250  30 BRACKETS ESSENTIAL BEFORE AWARDING THE MARK – SHOULD INDICATE OUTFLOW 4.3 Calculate the Debt-Equity ratio for 2019. 2 100 000 : 11 000 250 0,19 : 1 3 11 ### Page 12 Downloaded from hlayiso.com 10710 / 19 4.4 The directors decided to increase the loan during the current financial year. Explain TWO financial indicators to indicate why this was a good decision. Quote figures. Financial indicator   Trend and figures   Comment   ROTCE This has decreased from 21,3% to 20.9%. Positively geared as ROTCE is higher than the interest rate of 12% Debt-Equity This has increased from 0,13 : 1 to 0,19 : 1. Low financial risk / lowly geared / not making use of loans / relies more on own capital 8 4.5 The board of directors is of the opinion that the shareholders should be happy with their percentage return and the market price of their shares. Quote and explain TWO financial indicators with figures to support their opinion. Financial indicator   Trends and figures   Comments   ROSHE Improved from 12,3% to 15,7% and it is 8,2% more than the interest (7,5%) in alternative investments. NAV NAV per share of 1 608 cents is less than the market price of 1 680 cents. 6 4.6 The Cash Flow Statement reflects some important decisions taken by the Directors. Apart from the loans, identify TWO good decisions. Explain the effect of this decision on the company. Quote figures. DECISION EFFECT ON COMPANY Decision Figures   Sale of land and building, Increased the cash flow. / Used R1 000 000 / Selling of fixed assets funds to buy other fixed assets. R1 112 500 Issue of shares R1 800 000 / Increased the cash flow. / Used 120 000 shares funds to buy assets. Purchase of fixed assets Leads to capital growth (future 900 000 + 400 000 = 1 300 000 productivity). / More assets in the company. / Generates more income. 6 TOTAL MARKS 70 12 ### Page 13 Downloaded from hlayiso.com 10710 / 19 QUESTION 5: STOCK VALUATION AND VAT 5.1 Choose the correct word(s) from those given in brackets. Write only the word(s) next to the question number (5.1.1–5.1.4) in the ANSWER BOOK 5.1.1 periodic  5.1.2 specific identification  5.1.3 asset  5.1.4 weighted-average  4 5.2 KROOKED SKATEBOARD TRADERS 5.2.1 Calculate the following on 28 February 2019: (a) The value of closing stock using the weighted-average method. 1 618 200 (3 marks) 1 392 400 (1 mark) (40 x 320) (2 marks) 238 600  + (1 298 000 + 94 400)  - 12 800 860 + 4 400 - 40 5 220 (3 marks) = R310  check operation (8 marks) 420 x R310 = R130 200  one part correct 9 (b) Cost of sales: R1 618 200 (2 marks) (R238 600 + R1 392 400 – R12 800)  – R130 200  = R1 488 000  Accept ledger account / table. 4 (c) Gross Profit: R1 680 000 – R1 488 000 = R192 000 one part correct Accept ledger account / table. 3 13 ### Page 14 Downloaded from hlayiso.com 10710 / 19 5.2.2 G Gonzales the owner of Krooked Skateboard Traders wants to alternate between using the weighted-average method and a FIFO method, depending on which will result in the higher cost of sales. (a) In your opinion, why do you think G Gonzales wants to increase the value of cost of sales in the financial statements? It decreases gross / net profit and therefore decreases tax liability. 2 (b) Provide ONE reason why the bookkeeper says that alternating between two methods of valuing stock does not comply with the requirements of GAAP. Any acceptable answer   The business must stay consistent from one year to the next in order to compare results.  It is not ethically correct to manipulate profit by changing policies.  Needs permission from SARS to change from one inventory valuation method to another 2 14 ### Page 15 Downloaded from hlayiso.com 10710 / 19 5.3 PROTEC TRADERS Identify a different problem in each store. Quote figures to support the problem identified in each case and give Patrick Ace advice on how to solve each problem. Problem (Quote figures.) Solution / Advice Problem  Figure    Lucas spent R30 000 on Lucas should review his advertising and his turnover advertising and promotional Store 1: amounted to R280 000 strategies in order to increase Lucas sales volume. Advertising is 10.7% of sales. The returns of R28 000 is too Change supplier for better high / 8,24% of sales is quality if the product is returned. inferior / Train the workers to provide a better sales service. Store 2: Pitso The returns policy of 21 days Change the returns policy to is too long. 7 days. Control of stock is a problem – Improve control over stock to 50 units of stock stolen in a minimize theft. Store 3: month. Pepe 9 15 ### Page 16 Downloaded from hlayiso.com 10710 / 19 5.4 VALUE ADDED TAX (VAT) 5.4.1 Calculate the amount of VAT either receivable from or payable to SARS on 30 June 2019. Indicate whether this amount is receivable or payable. 33 600  – 315 000  + 243 750  – 1 200 + 900  = – 37 950  one part correct OR – 33 600 – 243 750 + 315 000 + 1 200 – 900 = 37 950 VAT CONTROL 33 600 315 000 243 750 1 200 900 37 950 Receivable / Payable: Payable  must be payable for 1 mark 10 5.4.2 The owner wants to change the VAT amount on bad debts from R900 to R6 000. Give ONE reason why you would disagree with him. Possible responses for two marks:  It is unethical to forward incorrect information to SARS in order to reduce the amount payable / increase amount receivable.  It is illegal / fraudulent to provide falsified information to SARS as this will lead to fines or a jail sentence to the offender. Possible responses for one mark: Unethical / Illegal / Fraud 2 TOTAL MARKS 45 16 ### Page 17 Downloaded from hlayiso.com 10710 / 19 QUESTION 6: BUDGETING 6.1 SEAGATE TRADERS Complete the table by filling in only the amounts for July 2019 in the appropriate columns. Amount in the Projected Amount in the Cash Budget Income Statement for NO. for July 2019 July 2019 RECEIPT PAYMENT INCOME EXPENSE Example R3 300 R3 300 49 500 6.1.1 49 500 OR: 26 200 23 300 (2 marks) 6.1.2 19 800 990 6.1.3 1 320 6.1.4 3 080 (36 960/12) 6.1.5 55 000 55 000 6.1.6 27 500  10 6.2 BRITE TRADERS 6.2.1 Calculate the credit sales for August 2019 and then complete the Debtors' Collection Schedule for September 2019. CREDIT SALES SEPTEMBER June 46 200 July 54 000 4 320 Check 70% of credit (118 800 x 40%)  August  sales 47 520  33 264 September 36 960 20% 7 392  One part correct 44 976  7 17 ### Page 18 Downloaded from hlayiso.com 10710 / 19 6.2.2 Calculate the missing amounts indicated by (a) – (e) on the Cash Budget. CALCULATIONS AMOUNT 61 600 (one mark) One part correct (a) (92 400 x 100 ÷ 150) x 25% 15 400  67 500 (one mark) One part correct (b) (90 000 x 75%) x 95% 64 125  (c) 35 200 x 106% 37 312  (d) 5 808 x 100 ÷ 110 5 280  bracket/neg amount (e) – 24 860 – 11 220 (36 080)  12 6.2.3 (a) Cleve, the owner decided to offer special discounts to customers during August. The customers will be reminded weekly by telephone or sms about this offer. You are of the opinion that this has NOT benefited the business. Provide TWO reasons to support your opinion. Quote figures. Any TWO reasons with figures  Actual sales were R89 400 compared to budget of R118 800  Actual Sales is less than budgeted by R29 400 (32.8% / 33%), but actual telephone costs is more than the budgeted by R2 750 (50%)  Profit margin was budgeted for 50%, but only 40% realised 4 (b) Explain what you would say to Cleve about the control of the following costs. Quote figures to support your answer and provide ONE point of advice in EACH case. COMMENT WITH ADVICE ITEM FIGURES One mark each Two marks each Sales were less than Investigate possible fraud or budgeted, so actual inefficiency / Delivery delivery expenses should Change to another delivery Costs decrease to R8 940. (10% of firm / sales) Charge customers for deliveries. R1 600 overspent on Change the advertiser / advertising. method of advertising. Advertising Method of advertising / advertiser was ineffective – did not increase sales. 6 18 ### Page 19 Downloaded from hlayiso.com 10710 / 19 6.2.4 (a) Calculate the purchase price of the new vehicle. R247 500 (2 marks) (R6 875 x 36) x 100/90 = R275 000   One part correct brackets not required 4 (b) Apart from the deposit and the monthly instalment of R6 875 on the new vehicle, explain how the next month’s Cash Budget will be affected. State TWO points. Any 2 valid points    Delivery expenses paid to Dell Deliveries will be avoided.  Fuel costs must be included.  Salary of a driver must be provided for.  Insurance must be included. 2 TOTAL MARKS 45 TOTAL: 300 19 ## Related documents - [Grade 12 NSC Accounting (English) 2015 Preparatory Examination Possible Answers](https://www.hlayiso.com/library/grade-12-nsc-accounting-english-2015-preparatory-examination-possible-answers/80ecb65b-378a-47eb-9e06-e8b8d08e423a) — Accounting · Memo · 2015 · Eng - [Accounting QP June 2019 English Final](https://www.hlayiso.com/library/accounting-qp-june-2019-english-final/4cb2cfcc-1cab-4f96-a727-4ecb0622e193) — Accounting · QP · 2019 · Eng - [Grade 12 NSC Accounting (English) Answer Book 2015 Prepartory Examination Answer Book](https://www.hlayiso.com/library/grade-12-nsc-accounting-english-answer-book-2015-prepartory-examination-answer-book/1504bb7f-526b-44e4-991e-b308973bbfca) — Accounting · Addendum · 2015 · Eng - [Gr 12 Accounting P1 (English) June 2024 Possible Answers](https://www.hlayiso.com/library/gr-12-accounting-p1-english-june-2024-possible-answers/11d6484c-77b1-4a71-8799-a6e1177c4dbc) — Accounting · Memo · 2024 · Eng - [Gr 12 Accounting P2 (English) 2024 Possible Answers](https://www.hlayiso.com/library/gr-12-accounting-p2-english-2024-possible-answers/2ac769f4-a38a-4036-9426-9410caa51b2a) — Accounting · Memo · 2024 · Eng - [ACCOUNTING P1 GR12 MEMO JUNE 2023 English](https://www.hlayiso.com/library/accounting-p1-gr12-memo-june-2023-english/b15a4456-2317-4298-9022-fc735fdc6214) — Accounting · Memo · 2023 · Eng ## More from Grade 12 Accounting - [Accounting](https://www.hlayiso.com/library/accounting/8f42a6a4-9593-4d36-86b1-d890dd1bb1bf) — Guide - [ACCOUNTING P1 GR12 AB JCT ENG D watermark](https://www.hlayiso.com/library/accounting-p1-gr12-ab-jct-eng-d-watermark/77ae8297-53f7-47b3-8e29-57bd38f30483) — Addendum · 2025 · Eng - [ACCOUNTING P1 GR12 QP JCT 2025 ENG D watermark](https://www.hlayiso.com/library/accounting-p1-gr12-qp-jct-2025-eng-d-watermark/84d92eb0-f5bd-4442-bb6d-c55cdc52e25d) — QP · 2025 · Eng - [ACCOUNTING P2 QP GR12 JCT 2025 ENG D watermark](https://www.hlayiso.com/library/accounting-p2-qp-gr12-jct-2025-eng-d-watermark/13425f71-aba6-4328-b084-d9b108884315) — QP · 2025 · Eng - [Accounting P1 (English) June 2025 Answer Book](https://www.hlayiso.com/library/accounting-p1-english-june-2025-answer-book/7e96e433-56f8-43a1-9a38-c68c465746dd) — Addendum · 2025 · Eng - [Accounting P2 (English ) June 2025 Answer Book](https://www.hlayiso.com/library/accounting-p2-english-june-2025-answer-book-1/73bffe7c-1c96-49bd-af78-abb8db8c6618) — Addendum · 2025 · Eng ## Collection - [Grade 12 past papers](https://www.hlayiso.com/grade-12/past-papers) --- Hlayiso: free CAPS and IEB past papers, memos, notes and study guides for South African learners. 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