# Accounting Grade 12 NW March 2023 Paper & Memo

> Grade 12 Accounting question paper and memo from the NW March 2023, 20 pages. Read online or get the free PDF download.

- Page: https://www.hlayiso.com/library/nw-accounting-test-2-grade-12-march-2023-qp-and-memo/148f87ca-f743-4061-beaa-a06054647593
- Updated: 2026-09-27
- Subject: Accounting
- Grade: Grade 12
- Document type: Question paper and memo
- Year: 2023
- Exam period: NW March
- Curriculum: CAPS
- Pages: 20

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## About this document

Accounting · Grade 12 · NW March · 2023. Question paper and memorandum, 20 pages. Read online or download the PDF.

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## Document text

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### Page 1

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education corner

Thelesho Tawana and

Lefapha la Thuto la Bokone Bophirima Modiri Molema Road

Noord-Wes Onderwys Departement as is anvaaer
el.:

North West Education Department e-mail: mmojafi@nwpg.gov.za

NORTH WEST PROVINCE e-mail: nduiker@nwpg.gov.za

OFFICE OF THE SUB-DISTRICT MANAGER: MAHIKENG SUB-DISTRICT OFFICE
NGAKA MODIRI MOLEMA DISTRICT

GRADE: 12

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INSTRUCTIONS AND INFORMATION

Read the following instructions carefully and follow them precisely.

NSC GRADE: 12 (Question paper)

1. Answer ALL_questions.
2. A speciaLANSWER BOOK is provided in which to answer ALL questions.
3. Show ALjE-workings to earn part-marks.

4.
5
6
7

question paper.

8. Write neatly and legibly.

You may-use a non-programmable calculator.

. You may use a blue/black ink to answer questions.

. Where applicable, show ALL calculations to TWO decimal points.

NMM/March/2023

. You may use the Financial Indicator Formula Sheet attached at the end of this

9. Use the information in the table below as a guide when answering the

question paper. Try NOT to deviate from it.

QUESTION TOPIC MARKS TIME IN
MINUTES
1. Concepts, Notes and Statement of 55 60 minutes
financial position
2. Concepts, Ratios and Cash flow 45 30 minutes
statement
TOTAL 50 90 minutes

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NMM/March/2023

NSC GRADE: 12 (Question paper)
QUESTION 1: CONCEPTS AND FINANCIAL STATEMENTS

(55 marks: 60 minutes)

1.1. Choose the correct word from COLUMN B to match the description in COLUMN
A. Write only the letter (A — E) next to the question number (1.1.1 to 1.1.5) in the

ANSWER-BOOK.

company can issue.

NO COLUMN A COLUMN B
1.1.1. | Setsjout the rights, duties and A | Matching concept
responsibilities of shareholders and
directors.
1.1.2. | The total number of shares that a B | International Financial

Reporting Standards (IFRS)

1.1.3. | Revenue generated during an accounting | C
period should be in line with the expenses
during the same period.

Memorandum of
Incorporation (MOl)

1.1.4. | Guidelines for the preparation of financial | D
statements to ensure consistency.

Shareholders

1.1.5. | The.....are the owners of the entity E

Authorised share capital

1.2. TWO-WAY LIMITED

(5)

You are provided with the information relating to Two-Way Ltd, for the year

ended 28 February 2022.

REQUIRED:

1.2.1. Prepare the following note to the balance sheet for the financial year ended

28 February 2022.
“+ Trade and other receivables
“ Ordinary share capital

(12)
(11)

1.2.3. Prepare the Balance Sheet (Statement of Financial Position) of Two-Way
Ltd as at 28 February 2022. (Where notes are not required, show your

workings in brackets in order to earn part marks)

INFORMATION:

(27)

A. The following figures were extracted from the accounting records at the

end of the financial year on 28 February 2022.

Ordinary share capital ?
Retained income (28 February 2022) 910 000
Fixed assets (at carrying value on 28 February 2022) 5 180 652
Loan: Canara Bank (28 February 2022) 622 800
Fixed deposit: Fargo Bank (1 March 2021) 504 000
Bank (Dr) ?
Creditors’ control ?
Debtors’ control 64 800
Inventory 757 800
Provision for bad debts 3 420
SARS: Income tax (Provisional tax payments) 524 520

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NSC GRADE: 12 (Question paper)

B. Share Capital

** The company has an authorised share capital of 1 000 000 shares.

“+ 60% of the authorised share capital was issued at the beginning of the
financialyear.

** On 3i;March 2021, the directors received R1 100 000 on additional shares
issued;of 200 000 shares.

“+ On 310December 2021, the directors decided to buy back 100 000 shares

from-the*estate of the deceased shareholder.

C. Dividends

“+ An interim dividend of 45 cents per share was declared and paid on
1 August 2021. The new shareholders qualified for the interim dividend.

“+ A final dividend of 81 cents per share was declared on 28 February 2022.
The shareholder whose shares were bought back are not entitled to the
final dividend.

D. The loan statement received from Canara bank showed the following:

Opening balance (01/03/2021) R 846 000
Repayment during the year (interest included) 223 200
Closing balance (28/02/2022) 709 200

“+ Provide for interest on loan.
“+ The capital repayment of the loan will remain the same as the previous
financial year

E. Interest on fixed deposit is earned at 10% per annum and is not capitalised.

No interest has been received. 40% of the fixed deposit will mature on
30 June 2022.

F. Provision for bad debts must be adjusted to 5% of the outstanding debtors.

G. Trading stock, R25 200 was damaged by a storm during the year. The insurance
company accepted the claim and will cover 70% of the claim. The insurance claim
will be processed during May 2022.

H. Insurance included an annual policy of R15 120 paid on 1 August 2021.

|. Income tax for the year amounted to R483 120.

J. Financial indicators:

Current ratios 2.5:1
Debt Equity ratios 0.1: 1
Net asset value per share (NAV) 880 cents

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NSC GRADE: 12 (Question paper)

QUESTION 2: FINANCIAL INDICATORS AND CASH FLOW STATEMENT
(45 marks; 30 minutes)

2.1. Choose the correct word(s) from those given in brackets. Write only the
word(s) next to the question numbers (2.1.1 to 2.1.3) in the ANSWER BOOK.

2.1.1. UAused consumable stores at the end of the financial year are
classified as a (current asset/financial asset).

2.1.2. Interest on loans is regarded as a/an (operating activity/financing activity).

2.1.3. The (Cash Flow Statement / Bank Statement) reflects the effect
of business activities on the CASH resources of a company.
(3 x 1)(3)

DIGITAL GIANTS LTD
The information relates to Digital Giants Ltd. The financial year ends on 31 March.
REQUIRED:

2.2. Calculate the following financial indicators for the financial year ended 31
March 2021:

2.2.1. Debt-equity ratio (3)
2.2.2. Net asset value per share (3)
2.2.3. Dividend pay-out rate (4)
2.2.4. Return on average shareholders’ equity (ROSHE) (4)

2.3. Complete the table in the ANSWER BOOK for the following items for the
2021 Cash Flow Statement. Indicate in EACH case whether it is an inflow
or an outflow of cash.

2.3.1. Change in Inventory (3)
2.3.2. Change in receivables (3)
2.3.3. Change in payables (3)

2.4. Calculate the following figures for the 2021 Cash Flow Statement:

2.4.1. Taxation paid (4)
2.4.2. Dividends paid (4)
2.4.3. Proceeds from sale of fixed assets (5)
2.4.4. Funds used for the repurchase of shares (2)
2.5. Complete the Net change in cash and cash equivalents (4)

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NMM/March/2023

NSC GRADE: 12 (Question paper)

INFORMATION:

A. Extract from the Statement of Comprehensive Income for the year

ended 31 March 2021:

Depreciation: R785 000
On vehicles 475 000
On equipment 310 000

Net profit before tax 3 955 000

Income tax 1 085 000

Net profit after tax 2 870 000

B. Extract from the Statement of Financial Position:

31 March 2021

31 March 2020

R R

Fixed assets at carrying value 8 865 000 8 878 000
Inventories 585 700 391 200
Debtors’ control 418 000 390 000
Creditors’ control 520 000 359 200
Income received in advance 16 000 0
Cash and cash equivalents 120 000 28 000
SARS: Income tax 354 000 (Cr) 124 000 (Dr)
Ordinary shareholders' equity 10 387 600 6 910 000

Ordinary share capital 7 280 000 5 950 000

Retained income 3 107 600 960 000
Mortgage loan 2 450 000 2 800 000
Shareholders for dividends 262 400 210 000
Bank overdraft - 250 000

C. Shares:

“+ 700 000 shares were in issue on 31 March 2020.
“+ 120 000 new shares were issued at R12,60 per share on 1 April 2020.

“* 20000 shares were repurchased on 31 March 2021 for 50% more than the

average issue price of R9,10 per share. These shares qualified for final

dividends.

D. Dividends paidi/declared were as follows for the financial year:

DIVIDEND PER
DATE SHARE AMOUNT
Interim 15 August 2020 45 cents R?
Final 31 March 2021 32 cents R262/400

E. Fixed assets:

“+ Extensions to the buildings were completed at a cost of R360 000 during the

financial year.

“+ Equipment was sold at carrying value during the financial year.
“+ No other fixed assets were purchased or sold.

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NSC GRADE: 12 (Question paper)

F. Extract: Financial indicators:

NMM/March/2023

31 March 2021

31 March 2020

Debt-equity ratio ? 04:1
Earnings per share (EPS) 350 cents 314 cents
Current ratio 27:1 1,8:1

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NMM/March/2023

NSC GRADE: 12 (Question paper)

GRADE 12 ACCOUNTING FINANCIAL INDICATOR FORMULA SHEET

Gross profit x 100
Sales 1

Gross profit x 100

Cost of sales 1

Net profitbefore tax x 100
Sales 1

Net profit after tax x 100
Sales 1

Qperating-expenses x 100
Sales

1

Operating profit x 100
Sales 1

Total assets : Total liabilities

Current assets : Current liabilities

(Current assets — Inventories) : Current liabilities

Non-current liabilities : Shareholders’ equity

(Trade & other receivables + Cash & cash equivalents) : Current liabilities

Average trading stock x 365

Cost of sales

Cost of sales 1 Average trading stock
Average debtors x 365 Average creditors x 365
Credit sales 1 Cost of sales 1
. Net income after tax__x 100
Net income after tax 7 x 100 Number of issued shares 1
Average shareholders’ equity 1
(*See note below)
Net income before tax + Interest on loans x 100
Average shareholders’ equity + Average non-current liabilities 1
Shareholders' equity x 100 Dividends forthe year x 100
Number of issued shares 1 Number of issued shares 1
Interim dividends _x 100 Final dividends x 100
Number of issued shares 1 Number of issued shares 1

Dividends per share x 100
Earnings per share 1

Dividends for the year x 100
Net income.after tax 1

Total fixed costs

Selling price per unit — Variable costs per unit

*

NOTE:

In this case, if there is a change in the number of issued shares during a financial year, the

weighted-average number of shares is used in

practice.

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aded from Stanmorephysics.com
education comes

Thelesho Tawana and
Lefapha la Thuto la Bokone Bophirima Modiri Molema Road
Noord-Wes Onderwys Departement Montshioa
North West Education Department Tek: (Ole) S04-s00r

e-mail: mmojafi@nwpg.gov.za
NORTH WEST PROVINCE e-mail: nduiker@nwpg.gov.za

Rown! 0

OFFICE OF THE SUB-DISTRICT MANAGER: MAHIKENG SUB-DISTRICT OFFICE
INNGAKA MODIRI MOLEMA DISTRICT

NAME OF SCHOOL

NAME OF CANDIDATE

CLASS NO.

[ GRADE 12 |

Question Topic Marks | Teacher Internal External
Moderator | Moderator

1 Concepts, Notes & Statement 55
of Financial position
2 Concepts, ratios and Cash 45
Flow statement
100
Total: 100 100 100

This answer book consists of 6 pages only

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Grade: 12 (Answer Book)

QUESTION 1:

1.1 | CONCEPTS
11.1.
1.1.26
1.1.85
1.14:
1.15.

1.2. TWO-WAY LIMITED

1.2.1 (TRADE AND OTHER RECEIVABLES
Debtors’ Control 64 800

12

ORDINARY SHARE CAPITAL
AUTHORISED SHARE CAPITAL

1 000 000 ordinary shares
ISSUED SHARE CAPITAL

Ordinary shares on 28 Feb 2022

11

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Grade: 12 (Answer Book)

1.2.3 TWO-WAY LTD

NMM/March/2023

BALANCE SHEET (STATEMENT OF FINANCIAL POSITION) ON

28 FEBRUARY 2022

ASSETS

NON-CURRENT ASSETS

Fixed deposit (504 000

CURRENT ASSETS

TOTAL ASSETS

EQUITY AND LIABILITIES

SHAREHOLDERS’ EQUITY

NON-CURRENT LIABILITIES

CURRENT LIABILITIES

Trade and other payables

TOTAL EQUITY AND LIABILITIES

27

TOTAL
MARKS

55

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Grade: 12 (Answer Book)
QUESTION 2:
2.1 | CONCEPTS
2.1.1.
2.1.26
2.1.35
3
2.2. DIGITAL GIANTS LTD
2.2.1. | Calculate: Debt-equity ratio
WORKINGS ANSWER
3
2.2.2. | Calculate: Net asset value per share
WORKINGS ANSWER
3
2.2.3. | Calculate: Dividend pay-out rate
WORKINGS ANSWER
4
2.2.4. | Calculate: Return on average shareholders' equity (ROSHE)
WORKINGS ANSWER
4

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Grade: 12 (Answer Book)

2.3.1.

2.3.2.

2.3.3.

2.4.1.

2.4.2.

2.4.3.

NMM/March/2023

For the Cash Flow Statement calculate: Change in Inventory

WORKINGS

ANSWER

Inflow/Outflow

Forthe/Cash Flow Statement calculate: Change in Receivables

WORKINGS

ANSWER

Inflow/Outflow

For the Cash Flow Statement calculate: Change in Payables

WORKINGS

ANSWER

Inflow/Outflow

Calculate: Taxation paid
WORKINGS ANSWER
4
Calculate: Dividends paid
WORKINGS ANSWER
4
Calculate: Proceeds from sale of fixed assets
WORKINGS ANSWER
5

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Grade: 12 (Answer Book)

2.4.4. | Calculate: Funds used for the repurchase of shares
WORKINGS ANSWER

2.5 Calculate the net change in cash and cash equivalents.

Net change in cash and cash equivalents
Cash and cash equivalents at the beginning

Cash and cash equivalents at the end 120 000

TOTAL
MARKS

45

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education corner

Soy = Thelesho Tawana and

( Lefapha la Thuto la Bokone Bophirima Modiri Molema Road

Y Noord-Wes Onderwys Departement ER asters toce

/ North West Education Department ‘al sme jni@nene Gorca
<7 NORTH WEST PROVINCE e-mail: nduiker@nwpg.gov.za

OFFICE OF THE SUB-DISTRICT MANAGER: MAHIKENG SUB-DISTRICT OFFICE
INNGAKA MODIRI MOLEMA DISTRICT

ACCOUNTING P 1
ACADEMIC YEAR 2023

[ GRADE 12 |

This marking guideline consists of 6 pages only

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Grade: 12 (Marking guideline)

QUESTION 1:
1.1 | CONCEPTS
111.6%
1.1.20i/8 ¥
LiBah
114-28 ¥
Dv
1.1.5. 5
1.2. TWO-WAY LIMITED
1.2.1 (TRADE AND OTHER RECEIVABLES
Debtors’ Control 64 800
Less provision for bad debts (64 800 x 5%) (3 240) Vv
Net trade debtors (operation) 61 560 4
Income receivable 50 400 v
Prepaid expenses 6 300 vv
Insurance claim (25 200 x 70%) 17 640 Vv
SARS Income tax (524 520V — 483 nen 41 400 M1*
* (Operation one part correct) | 177 300 M* 12

ORDINARY SHARE CAPITAL
AUTHORISED SHARE CAPITAL

1 000 000 ordinary shares
ISSUED SHARE CAPITAL
600 000 v_ | Ordinary shares issued at beg 4 900 000 v1
200000 | Additional shares issued 1 100 000 v
(100 000) v | Repurchases of shares at R7.5 ¥v | (750 000) M1
700 000 v__| Ordinary shares on 28 Feb 2022 5 2500004 11

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Grade: 12 (Marking guideline)

1.2.3 TWO-WAY LTD

NMM/March/2023

BALANCE SHEET (STATEMENT OF FINANCIAL POSITION) ON

28 FEBRUARY 2022
ASSETS
NON-CURRENT ASSETS balancing figure 5 493 100
Fixed assets Accept 5 180 652 5 190 700 Mi
Fixed deposit (504 000 — 201 600) 302 400 V4
CURRENT ASSETS (826 200 x 2.5) 2 065 500 VM
Inventories (757 800 ¥ — 25 200 v) 732 600 M1
Trade and other receivables 177 300 M*
Cash and cash equivalents ((954 000V + 201 600”) 1155 600 4
TOTAL ASSETS (cera equty and ates) 7 558 600
EQUITY AND LIABILITIES
SHAREHOLDERS’ EQUITY (700 000 x 880”) 6 160 000 4
Ordinary share capital (operation) | 5 250 000
Retained income 910 000 v
NON-CURRENT LIABILITIES 572 400
Loan : Canara Bank (709 200 v— 136 800v) 572 400
CURRENT LIABILITIES 826 200
Trade and other payables balancing figure 122 400
Shareholders for dividends (700 000 x 0,81) 567 000 VM
Current portion of loan (see long-term loan above) 136 800
TOTAL EQUITY AND LIABILITIES ——(operationone partcomect) | 7 558 600 27

TOTAL
MARKS

55

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Grade: 12 (Marking guideline)
QUESTION 2:
2.1 | CONCEPTS
2.1.1.| Current asset “
2.1.20) @perating activity v
2.1.3—-Cash Flow Statement ¥
3
2.2. DIGITAL GIANTS LTD
2.2.1. | Calculate: Debt-equity ratio
WORKINGS ANSWER
0,2:1M
2 450 000 Y : 10 387 600 ¥ q
(7 280 000 + 3 107 600) one mark
3
2.2.2. | Calculate: Net asset value per share
WORKINGS ANSWER
1 298,5 cents
10 387 600 Y x 100 cents*
800 000 ¥
(700 000 + 120 000 — 20 000) one mark aoe tar; Slice cr 3
2.2.3. | Calculate: Dividend pay-out rate
WORKINGS ANSWER
77 two marks OR 22%
45 ¥+ 32 ¥ x 100 one mark one mark
350 ¥ 1 (369 000 + 262 400)
OR: 0,45 + 0,32 631 400 x 100
3,50 2.870 000 4
2.2.4. | Calculate: Return on average shareholders' equity (ROSHE)
WORKINGS ANSWER
33,2%
2 870 000 ” x 100* t
1/2 ¥ (10 387 600 + 6 910 000) ¥ 1
17 297 600
8 648 800 4

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2.3.1.

2.3.2.

2.3.3.

2.4.1,

2.4.2.

2.4.3.

Grade: 12 (Marking guideline)

NMM/March/2023

For the Cash Flow Statement calculate: Change in Inventory

WORKINGS ANSWER

Inflow/Outflow

391 200 — 585 700 (194 500) vv

Outflow “”

Forthe/Cash Flow Statement calculate: Change in Receivables

WORKINGS ANSWER

Inflow/Outflow

418 000 — 390 000 (28 000) vv

Outflow ~

For the Cash Flow Statement calculate: Change in Payables
WORKINGS ANSWER Inflow/Outflow
520 000 + 16 000 176 800 V4 Inflow”
536 000 — 359 200
Calculate: Taxation paid
WORKINGS ANSWER
1 085 000 Y — 124 000 Y — 354 000 ¥ 607 000 4
one part correct
OR
one mark one mark —_ one mark
—1 085 000 + 124 000 + 354 000 A
Calculate: Dividends paid
WORKINGS ANSWER
(820 000 x 0,45) two marks 579 000 MI
210 000 “+ 369 000 vv one part correct
OR
one mark — one mark — one mark
210 000 + 631 400 — 262 400
see 2.2.3 4
Acceptledger format or brackets as workings
Calculate: Proceeds from sale of fixed assets
WORKINGS ANSWER
v v v v 588 000
8 865 000 — 1 360 000 + 785 000 — 8 878 000 one part correct
OR
one mark — onemark = one mark —_ one mark
8 878 000 + 1 360 000 — 785 000 — 8 865 000 5
Accept ledger format, brackets as workings or fixed asset note format

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### Page 20

2.4.4.

2.5

Rawintogded from Stanmorepkysics.com NMM/March/2023
Grade: 12 (Marking guideline)
Calculate: Funds used for the repurchase of shares
WORKINGS ANSWER
one mark 273 000
20000xR13,65 OR 182000 + 91000 one part correct
v v 20000x9,10 20000 x 4,55
2
Calculate the net change in cash and cash equivalents.
Net change in cash and cash equivalents 342 000 i*
Cash and cash equivalents at the beginning 222 000
(28 000 Y— 250 000) ( )
Cash and cash equivalents at the end 120 000 ri

TOTAL
MARKS

45

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