NATIONAL

SENIOR CERTIFICATE

KEREITI YA 12

LOETSE 2021

ACCOUNTING P1

MATSHWAO: 150

NAKO: Dihora tse 2

*acSES1*

Pampiri ena ya dipotso e na le maqephe a 11, ho kenyelletswa pampiri

ya difomula le pampiri ya dikarabo e maqephe a 9.
2 ACCOUNTING P1 (EC/LOETSE 2021)

DITAELO LE TLHAHISOLESEDING

Bala ditaelo tse latelang ka hloko o di latele jwalo kaha di le jwalo.

1. Araba dipotso KAOFELA.

2. BUKA E IKGETHANG YA DIKARABO e fanwe moo o tla arabela dipotso

TSOHLE.

3. Bontsha ditshebetso TSOHLE ho una dikarolo tsa matshwao.

4. O ka sebedisa khalkhuleita e sa prokramuwang.

5. O ka sebedisa pensile e loileng kapa pene e bolou/e ntsho ho araba dipotso.

6. Moo ho hlokehang, bontsha dipalo TSOHLE, ntlha e le NNGWE ya

desimale.

7. Ha o kgetha ho etsa jwalo o ka sebedisa pampiri ya difomula ya Ditshupiso tsa

Ditjhelete.

8. Ngola ka mongolo o makgethe o balehang.

9. Sebedisa tlhahisoleseding theiboleng e ka tlase ho o tataisa ha o araba pampiri

ya dipotso. Qoba ho se suthe ho yona.

NAKO
POTSO SEHLOOHO MATSHWAO
(metsotso)
Raporoto ya bahlahlobi ba dibuka le puso
1 15 10
ya tsa kgwebo
Disetatemente tsa Ditjhelete tsa
2 60 50
Khampani
Disetatemente tsa Phallo ya Ditjhelete le
3 40 30
ditshupiso tsa ditjhelete
Ho toloka tlhahisoleseding ya tsa
4 35 30
ditjhelete
PALOYOHLE 150 120

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(EC/LOETSE 2021) ACCOUNTING P1 3

POTSO YA 1: RAPOROTO YA BAHLAHLOBI BA DIBUKA LE PUSO YA

TSA KGWEBO
(matshwao a 15; metsotso e 10)
1.1 Kgetha kgetho ho tswa lethathamong le fanweng bakeng sa tlhaloso ka
nngwe ho tse fanweng ka tlase, ngola feela karabo pela nomoro
(1.1.1 ho isa ho 1.3) BUKENG YA DIKARABO.
Non-executive directors; Remuneration committee; Executive directors;
Audit committee; Internal auditor
1.1.1 E ikarabella ho hlahlobeng ditjhelete tse lefuwang ho didaerektha.
1.1.2 Ba sebetsa Botong ya Didaerektha empa ha ba sebeletse khampani.
1.1.3 E kgethwa ke beng ba diabo ho etsa mesebetsi ya bohlokwa ya
tsamaiso ya kgwebo. (3 x 1) (3)

1.2 RAPOROTO YA BAHLAHLOBI BA DIBUKA

Qotso ya Bahlahlobi ba Ikemetseng ba dibuka e fanwe.
SE HLOKEHANG:
1.2.1 Hlwaya mofuta wa raporoto o hlalose hobaneng mofuta ona wa raporoto
o ile wa ntshuwa ke mohlahlobi wa dibuka. (2)
1.2.2 Hlalosa dintlha tse PEDI hobaneng beng ba diabo ba tla ngongorehiswa
ke hore khampani e fumane raporoto e kang ena. (4)
1.2.3 CEO o kopile mohlahlobi wa dibuka ho hlophisa nyehelo ena e le “sundry
expense” le ho lokisa mohopolo wa mohlahlobi wa dibuka ka nepo. Fana
ka mabaka a MABEDI hobaneng mohlahlobi wa dibuka a ke keng a
dumellana le tlhahiso ena. (4)
1.2.4 Ntle le ditaba tse boletsweng ka hodimo, hlalosa hobaneng khampani e
ka qoswa ka puso e mpe ya kgwebo. (2)
TLHAHISOLESEDING:

INXUBA LTD
QOTSO HO TSWA RAPOROTONG YA BAHLAHLOBI BA IKEMETSENG BA
DIBUKA
Motheo wa mohopolo
Nyehelo ya R1,2 m e filwe mokgatlo wa setjhaba wa selehae ho reka dimonkwana
le disanithaesa tsa matsoho dikolong tsa selehae. Mekgwa e nepahetseng e ne e
sa latelwa hantle le ditokomane tsa ho nnetefatsa tjhelete e tswileng di ne di le
siyo.
Mohopolo wa bahlahlobi ba dibuka
Ho ya ka maikutlo a rona, ntle le nyehelo e sa kang ya latela ditsela tse
tshwanelang, disetatemente tsa tjhelete di bontsha boemo ba ditjhelete ba
khampani ka la 28 Hlakola 2021.

15

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 4 ACCOUNTING P1 (EC/LOETSE 2021)

POTSO YA 2: DISETATEMENTE TSA DITJHELETE TSA KHAMPANI

(matshwao a 60 ; metsotso e 50)
Tlhahisoleseding e malebana le ZOZIE (PTY) LTD, e rekisang seteishinari ka selemo se
fedileng ka la 28 Hlakola 2021.
SE HLOKEHANG:
Lokisa tse latelang bakeng sa selemo sa ditjhelete se fedileng ka la 28 Hlakola 2021:
2.1 Setatemente sa Lekeno lohle (36)
2.2 Lekeno le bolokilweng (7)
2.3 Karolo ya EKHWITHI le DILAYABILITHI Setatementeng sa Boemo ba Ditjhelete. (17)
TLHAHISOLESEDING:
A. Qotso: Pre-Adjustment Trial Balance ka la 28 Hlakola 2021:

R
Khapitale e tlwaelehileng ya diabo ?
Lekeno le bolokilweng 204 040
Tjhelete ya kadimo: Luther Bank 955 000
Taolo ya bafani ba dikoloto 368 470
Net trade debtors 463 000
Banka (favourable balance) 132 600
SARS: lekgetho la lekeno 295 500
Setoko sa kgwebo 882 000
Dithekiso 5 808 000
Theko ya dithekiso ?
Ho putlama 86 010
Inshorentshe 37 200
Ditheolelo tse fumanweng 14 000
Lekeno la Rente 139 500
Tjhelete ya didaerektha 450 400
Meputso le ditefo 492 600
Tjhelete ya bahlahlobi ba dibuka 85 700
Lekeno la tswala 23 400
Sundry expenses ?
Phaello ya diabo e tlwaelehileng (phaello ya nakwana) 126 000

B. DITOKISO LE TLHAHISOLESEDING E NNGWE

(i) Thepa e kgutliswang ke boradikoloto, R28 800, e ne e so rekotwe. Thepa
e buseditswe setokong, empa teransekshene ena e ne e so rekotwe.
Mark-up ya porofiti ya 60% dithekong e kentswe dithekisong tsohle.
(ii) Inshorentshe e kenyelletsa primiyamo ya selemo ya R14 400 e lefilweng
bakeng sa nako ho tloha ho 1 Mmesa 2020 ho ya ho 31 Tlhakubele 2021.
(iii) Morenti o lefile rente ho ya ho 30 Mmesa 2021. Ela hloko hore rente e
nyollotswe ka 15% ka selemo ho tloha ho 1 Phupu 2020. O dutse
sebakeng seo ho tloha ka 2018.

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(EC/LOETSE 2021) ACCOUNTING P1 5

(iv) Mmoloki wa dibuka o sielletse setoko sa dikhalkhuleita ha a bala setoko sa

kgwebo se hlahellang ho balantshe ya diteko ya ditokiso tsa pele (pre-adjustment
trial balance). Kakaretso ho tswa direkotong tsa setoko sa dikhalkhuleitha:
Setoko se bulang 600 units
Tse rekilweng selemong 2 200 units
Dirithene 180 units
Diyuniti tse rekisitsweng 2 160 units
Setoko se kwalang 430 units
x Ditjhelete tsa dithekiso tse lokelang di rekotilwe.
x Dikhalkhuleitha di rekwa ka theko e sa fetoheng ya R175 khalkhuleitha ka
nngwe. Mokgwa o ikgethang wa ho hlwaya o a sebediswa bakeng sa boleng
ba khalkhuleitha.

Ho ile ha hlokomelwa hore dikhalkhuleitha di ile tsa utsuwa. Sena se ntse se

tshwanela ho rekotwa.

(v) Khampani e hira didaerektha tse tharo ka tefo e tshwanang. E mong wa

didaerektha tsena ha a ka a fumana tefo ya hae ka Hlakola 2021. Daerektha ya
bone e hirilweng ka la 1 Tshitwe 2020 e amohela R3 200 ka kgwedi ka hodimo ho
didaerektha tse ding. O fumane tefo ya hae selemong sena se hodimo.
(vi) Moputso wa tlelereke e neng e le lifing o sielletswe Jenaleng ya Meputso. Dintlha
tsa moputso wa hae di a latela:
Moputso o fumanwang Kgulelo yohle ya Paloyohle ya
kamora dikgulelo basebetsi dikhontribushene tsa mohiri
R9 424 24% ya moputso pele
R1 240
ho dikgulelo
* Dikhontribushene tsa mohiri di debithwa meputsong le ditefong.

(vii) Tekolo e fetotsweng e fumanwe ho tswa ho bahlahlobi ba kantle ba dibuka e

bolela hore ditefello tsa tlhahlobo ya dibuka tsa selemo di bile R80 500.

(viii) Setatemente sa tjhelete ya kadimo ho tswa Luther Bank se bontshitse tse

latelang:
x Paloyohle ya ditefo tsa selemo (ho kenyeletswa
R258 000
tswala)
x Tswala e khapitalaesitsweng ?
x Balantshe ka la 28 Hlakola 2021 R1 082 400

10% ya balantshe ya tjhelete ya kadimo e tla lefuwa selemong se tlang sa

ditjhelete.

(ix) Kamora ho ela hloko ditokiso, porofiti e setseng kamora lekgetho e bile
R689 310. Reiti ya jwale ya lekgetho la lekeno ke 31%.

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 6 ACCOUNTING P1 (EC/LOETSE 2021)

C. Khapitale ya Diabo le phaello (didividente):

Rejistara ya diabo e bontshitse ho ntshwa ha diabo tse 745 000 ka la 28 Hlakola

2021. Diphetoho khapitaleng ya diabo le lekeno le bolokilweng di ile tsa rekotwa:
x 1 Mphalane 2020: Diabo tse120 000 di ile tsa ntshuwa ka R8,00 seabo ka
seng.
x 1 Tshitwe 2020: Diabo tse 75 000 di ile tsa boela tsa rekwa ka R1,40 ka
hodimo ho palohare ya theko ya diabo. Diabo tsena ha di
a tshwaneleha ho phaello(didividente) ya ho qetela.
x Phaello(didividente) tsa nakwana di lefilwe ka la 31 Phato 2021.
x Dividente ya ho qetela ya 23 sente ka seabo e phatlaladitswe ka la 28 Hlakola
2021.

D. Ditshupiso tsa ditjhelete tse baduweng ka la 28 Hlakola 2021:

x Boleng ba diasete ka seabo (NAV) 860 ya disente
x Reshio ha jwale 1,8 : 1

60

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(EC/LOETSE 2021) ACCOUNTING P1 7

POTSO YA 3: SETATEMENTE SA PHALLO YA TJHELETE LE DITSHUPISO TSA

DITJHELET E
(matshwao a 40; metsotso e 30)

Tlhahisoleseding e malebana le KAMP LTD selemong sa ditjhelete se fedileng ka

la 31 Phato 2021.

SE HLOKEHANG:

3.1 Bala tse latelang bakeng sa Setatemente sa Phallo ya Tjhelete ka la

31 Phato 2021:

3.1.1 Phetoho ho tse lefellehang(bontsha hore ke tjhelete e kenang kapa

e tswang) (4)

3.1.2 Lekgetho la lekeno le lefiweng (4)

3.1.3 Phaello e lefiweng (4)

3.1.4 Tjhelete e tswang diabong tse ntshitsweng (5)

3.1.5 Tjhelete e sebedisitsweng ho reka diabo (3)

3.1.6 Ho nyoloha ha tjhelete ya kadimo (4)

3.2 Phethela NET CHANGE karolong ya TJHELETE LE DITEKATEKANO TSA

TJHELETE Setatementeng sa phallo ya Tjhelete. (4)

3.3 Bala ditshupiso tse latelang tsa ditjhelete selemong se fedileng ka la 31

Phato 2021.

3.3.1 Reshio ya diteko tsa Acid. (3)

3.3.2 % ya direthene ekhwithing ya beng ba diabo. (5)

3.3.3 (%) ya phaello ya reiti ya Ditefo (4)

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 8 ACCOUNTING P1 (EC/LOETSE 2021)

TLHAHISOLESEDING:
A. Qotso ho tswa Setatementeng sa Lekeno Lohle (Setatemente sa Lekeno) sa
selemo se fedileng ka la 31 Phato 2021.
Tswala tjheleteng ya kadimo (ho tswa De Beer Lenders) R99 360
Porofiti pele ho lekgetho 1 340 000
Lekgetho la lekeno 428 800
B. Qotso ho tswa shiting ya balantshe ka la 31 Phato 2021.
31 Phato 2021 31 Phato 2020
R R
Dinventri 350 000 380 200
Kgwebo le tse ding tse fumanehang (Ela hloko 1) 278 000 509 800
Tjhelete le tekatekano ya ditjhelete 168 000 10 000
Ekhwithi ya beng ba diabo 7 293 200 5 650 000
Khapitale ya diabo e tlwaelehileng 6 840 000 5 440 000
Tjheletey a kadimo: De Beer Lenders ? 600 000
Kgwebo le tse ding tse lefellehang (Ela hloko 2) 670 100 459 600
Ovadrafote ya Banka - 109 800
C. Ela hloko 1: Kgwebo le tse ding tse fumanehang
31 Phato 2021 31 Phato 2020
R R
Trade Debtors 278 000 480 500
SARS (Lekgetho la lekeno) 29 300
278 000 509 800
D. Ela hloko 2: Kgwebo le tse ding tse lefellehang
31 Phato 2021 31 Phato 2020
R R
Trade Creditors 390 800 215 600
SARS (Lekgetho la lekeno) 33 100
Shareholders for dividends ? 208 000
Ditjheho tse Accrued 6 200
670 100 459 600
E. Khapitale ya diabo
1 Loetse 2020 1 600 000 diabo tse ntshitsweng.
1 Motsheanong 2021 400 000 diabo tse ding tse ntshitsweng.
31 Phato 2021 Diabo tse100 000 di ile tsa rekwa hape ka R1,40 ka hodimo
ho palohare ya theko ya seabo. Di ile tsa lokela ho ba
didividente tsa ho qetela.
F. Didividente le dikuno:
x Didividente tsa nakwana di lefilwe ka la 28 Hlakola 2021 diabong tsohle tse
rejistareng.
x Dividente ya ho qetela ya 12 sente ka seabo e ile ya phatlalatswa ka la 31 Phato
2021. Paloyohle ya didividente tsa selemo e bile R528 000.
x Kuno ka seabo (EPS) e balletswe ho 53 sente ka seabo.
G. Tjhelete ya kadimo: De Beers Lenders
Tjhelete ya kadimo e nyollotswe ka la 1 Loetse 2020 (maqalong a selemo sa ditjhelete).
Tswala ya 12% ka selemo e se e lefilwe mme ha e a khapitalaeswa.
40

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POTSO YA 4: HO TOLOKA TLHAHISOLESEDING YA TSA DITJHELETE

(matshwao a 35; metsotso e 30)
4.1 Kgetha lentswe/mantswe a nepahetseng ho a fanweng masakaneng. Ngola feela
lentswe/mantswe pela nomoro ya potso (4.1.1 ho isa ho 4.1.3) BUKENG YA DIKARABO.
4.1.1 Ha kgwebo e fellwa ke tjhelete, beng ba diabo ba tla lahlehelwa ke matsete
diabong. Sena ke ka lebaka la khonsepte ya (limited / unlimited) layabilithi.
4.1.2 (Historical cost / materiality / business entity) Porinsipole ya GAAP e bolela
ha diaetheme tsa bohlokwa tse kang ditjeho tsa tswala di senolwe ka thoko
setatementeng sa ditjhelete.
4.1.3 (Net asset value per share / theko ya mmaraka) e susumetswa ke ho hlokwa
ha diabo phapanyetsanong ya setoko(stock exchange). (3)
4.2 GREEN LTD, BCM LTD le PLAZA LTD
Tlhahisoleseding e malebana le dikhampani tse tharo tse fapaneng, tse sebetsang
indastering e le nngwe. Selemo sa ditjhelete sa khampani ka nngwe se fela ka letsatsi la
ho qetela la Hlakola.
SE HLOKEHANG:
ELA HLOKO: Fana ka manane, ditshupiso tsa ditjhelete kapa dipalo ketsahalong ka
NNGWE ho tshehetsa ho tshwaela ha hao le ditlhaloso.
4.2.1 Likhwidithi
Hlwaya khampani e nang le boemo bo sebetsang hantle ba likhwidithi. Qotsa o
be o hlalose ditshupiso tse THARO tsa ditjhelete ho tshehetsa kgetho ya hao. (6)
4.2.2 Kotsi le gearing:
Daerektha ya Green Ltd o na le maikutlo a hore khampani e tshwanela ho lefa
tjhelete ya kadimo ka potlako ka moo e ka kgonang. Hlalosa seo o ka se
bolelang ho yena. Qotsa ditshupiso tse PEDI tsa ditjhelete (ka manane) ho
tshehetsa maikutlo a hao. (6)
4.2.3 Leano la ditefo tsa phaello(dividente):
Tshwaela ka direiti tsa ditefo tsa phaello tsa Green Ltd le Plaza Ltd, o fane
ka lebaka le etsang hore diraerektha tsa khampani ka nngwe di nke qeto ka
direiti tseo tsa ditefo. Qotsa manane. (6)
4.2.4 Ho ba le diabo ha Sandi Charley:
Sandi Charley ke monga diabo ho tse pedi tsa dikhampaning tsena. O na le
R800 000 eo maikemisetso a hae e leng ho e tsetela diabong tse ntjha.
Boraro ba dikhampani di nkile qeto ya ho ntsha diabo tse ding ka la 1
Tlhakubele 2021, ka theko ya jwale ya mmaraka ka la 28 Hlakola 2021.
x Bala % ya Sandi ya ho ba le diabo Green Ltd o be o tshwaele ka
diphumano tsa hao. (4)
Sandi o batla ho reka diabo tse ding ho Green Ltd mme o lakatsa ho di tsetela
ho Plaza Ltd.
x Bala bonnyane ba lenane la diabo tseo a tshwanelang ho di reka Green Ltd le
tjhelete ya tla tshwanela ho e sebedisa. (6)
x Ke keletso efe eo o ka e fang Sandi malebana le maikemisetso a hae a ho
reka diabo Plaza Ltd? Fana ka dintla tse PEDI. Qotsa manane (ditshupiso tsa
ditjhelete) ho tshehetsa keletso ya hao. (4)

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 10 ACCOUNTING P1 (EC/LOETSE 2021)

TLHAHISOLESEDING:

A. Ditshupiso tsa ditjhelete ka la 28 Hlakola 2021:

GREEN LTD BCM LTD PLAZA LTD

Reiti ya jwale 3,3 : 1 1,8 : 1 1,6 : 1
Reshio ya diteko tsa Acid 1,9 : 1 1,1 : 1 0,4 : 1
Palohare ya nako ya ho bokella 39 ya 27 ya 31 ya
dikoloto matsatsi matsatsi matsatsi
Palohare ya nako ya tefo ya bafani 65 ya 42 ya 60 ya
ba dikoloto matsatsi matsatsi matsatsi
Ekhwithi ya sekoloto 0,6 : 1 0,3 : 1 0,7 : 1
Rithene ekhwithing ya beng ba
diabo (ROSHE) 9,5% 12,8% 5,3%
Rithene ho palohare ya khapitale e
sebedisitsweng 14,7% 16,2% 11,4%
Dikuno ka seabo (EPS) 98 ya
91 ya disente disente 64 ya disente
Phaello ka seabo (DPS) 74 ya
47 ya disente disente 66 ya disente
Reiti ya tefo ya phaello 51,6% 75,5% 103%
Net asset value 520 ya 610 ya 566 ya
disente disente disente

Theko ya mmaraka 520 ya 692 ya 532 ya

phapanyetsanong ya setoko disente disente disente
Reiti ya tswala tjheleteng ya 13% 13% 13%
kadimo

Dipehelo tsa dikoloto: Boradikoloto ba fuwa matsatsi a 30 ho lefa diakhaonte

tsa bona; Bafani ba dikoloto da dumella matsatsi a 60
a dipehelo tsa dikoloto.

B. Diabo le ho ba le diabo ha Sandi Charley:

GREEN LTD BCM LTD PLAZA LTD

Lenane la diabo tse ntshitsweng 1 700 000 1 800 000 2 000 000
Diabo tsa Sandi Charley 900 000 450 000 0
% ya hae ya ho ba le diabo ? 25% 0%
khampaning ka nngwe
Lenane la diabo leo khampani ka nngwe
e rerang ho di ntsha ka ka 1 Tlhakubele
2021(ka theko ya mmaraka ka la 28
250 000 450 000 300 000
Hlakola 2021)

35

PALOYOHLE: 150

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(EC/LOETSE 2021) ACCOUNTING P1 11

KEREITI YA 12 PAMPIRI YA DIFOMULA TSA DITSHUPISO TSA DITJHELETE TSA ACCOUNTING

Gross profit x 100 Gross profit x 100

Sales 1 Cost of sales 1
Net profit before tax x 100 Net profit after tax x 100
Sales 1 Sales 1
Operating expenses x 100 Operating profit x 100
Sales 1 Sales 1

Total assets : Total liabilities Current assets : Current liabilities

(Current assets – Inventories) : Current liabilities Non-current liabilities : Shareholders’ equity

(Trade and other receivables + Cash and 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 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 for the 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 Dividends for the year x 100
Earnings per share 1 Net income after tax 1
Total fixed costs .

Selling price per unit – Variable costs per unit

ELA HLOKO:
* 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.

Ha o a dumellwa ho Kopa Ka kopo phetla