Adele

Adele

HISTORY
PAPER 2
GRADE 12 
NSC PAST PAPERS AND MEMOS
FEBRUARY/MARCH 2017

QUESTIONS

INSTRUCTIONS AND INFORMATION 

  1. This question paper consists of SECTION A and SECTION B based on the  prescribed content framework in the CAPS document.
    SECTION A: SOURCE-BASED QUESTIONS 
    QUESTION 1: CIVIL RESISTANCE, 1970s TO 1980s: SOUTH AFRICA 
    QUESTION 2: THE COMING OF DEMOCRACY TO SOUTH AFRICA AND  COMING TO TERMS WITH THE PAST 
    QUESTION 3:  THE END OF THE COLD WAR AND A NEW WORLD  ORDER, 1989 TO THE PRESENT
    SECTION B: ESSAY QUESTIONS 
    QUESTION 4: CIVIL RESISTANCE, 1970s TO 1980s: SOUTH AFRICA:  THE CRISIS OF APARTHEID IN THE 1980s 
    QUESTION 5: THE COMING OF DEMOCRACY TO SOUTH AFRICA AND  COMING TO TERMS WITH THE PAST 
    QUESTION 6:  THE END OF THE COLD WAR AND A NEW WORLD  ORDER: THE EVENTS OF 1989
  2. SECTION A consists of THREE source-based questions. Source material that  is required to answer these questions may be found in the ADDENDUM.
  3. SECTION B consists of THREE essay questions. 
  4. Answer THREE questions as follows:
    4.1 At least ONE must be a source-based question and at least ONE  must be an essay question.
    4.2 The THIRD question may be either a source-based question or an  essay question.
  5. You are advised to spend at least ONE hour per question.
  6. When answering questions, you should apply your knowledge, skills and insight.
  7. You will be disadvantaged by merely rewriting the sources as answers.
  8. Number the answers correctly according to the numbering system used in this  question paper.
  9. Write neatly and legibly.

SECTION A: SOURCE-BASED QUESTIONS 
Answer at least ONE question, but not more than TWO questions, in this section.  Source material to be used to answer these questions may be found in the  ADDENDUM. 
QUESTION 1: HOW DID THE STUDENTS FROM SOWETO CHALLENGE THE  APARTHEID REGIME IN THE 1970s? 
Study Sources 1A, 1B, 1C and 1D and answer the questions that follow.
1.1 Refer to Source 1A. 

1.1.1 What, according to Desmond Tutu, was the purpose of grand  apartheid? (2 x 1) (2) 
1.1.2 Why did the apartheid government decide to arrest political  activists in the 1960s? (1 x 2) (2) 
1.1.3 Quote any FOUR pieces of evidence from the source which describe how black South Africans lived in the townships. (4 x 1) (4) 

1.2 Read Source 1B. 

1.2.1 What, according to the source, was Tsietsi Mashinini's ultimate  goal? (1 x 1) (1) 
1.2.2 How did Tiro describe Mashinini as a student? (2 x 1) (2) 
1.2.3 What do you understand by the term Black Consciousness? (1 x 2) (2) 
1.2.4 Comment on why you think the Soweto Uprising of 1976 turned  Mashinini into a national and international hero. (2 x 2) (4) 

1.3 Study Source 1C. 

1.3.1 Identify the first school in the source that embarked on protest  action on 16 June 1976. (1 x 1) (1) 
1.3.2 How, according to the source, did the police respond to the  marchers on Vilakazi Street? (2 x 1) (2) 
1.3.3 Why do you think the police decided to use live ammunition  (bullets) on the students? (1 x 2) (2) 
1.3.4 Comment on the role that women played during the Soweto  Uprising of 1976. (2 x 2) (4) 
1.3.5 Explain to what extent you would consider the information in this  source reliable when studying how the Soweto Uprising unfolded  on 16 June 1976. (2 x 2) (4)

1.4 Compare Sources 1B and 1C. Explain in what ways the information in both  sources support each other regarding the impact that the youth of Soweto had  on the Soweto Uprising. (2 x 2) (4) 
1.5 Use Source 1D. 

1.5.1 Explain the messages that are conveyed by the photograph. (2 x 2) (4) 
1.5.2 Comment on the effectiveness of the words 'UP IN ARMS 1976' that were used as a title for this photograph in the context of the  Soweto Uprising. (2 x 2) (4) 

1.6 Using the information in the relevant sources and your own knowledge,  write a paragraph of about EIGHT lines (about 80 words) explaining how the  students from Soweto challenged the apartheid regime in the 1970s. (8)

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QUESTION 2: WAS THE TRUTH AND RECONCILIATION COMMISSION (TRC)  SUCCESSFUL IN RECONCILING SOUTH AFRICA WITH ITS  DIVIDED PAST? 
Study Sources 2A, 2B, 2C and 2D and answer the questions that follow.
2.1 Refer to Source 2A. 

2.1.1 Why, according to the source, was the TRC established? (1 x 1) (1)
2.1.2 Define the following terms in the context of the TRC: 

    1. Amnesty (1 x 2) (2)
    2. Reconciliation (1 x 2) (2) 

2.1.3 Explain why you think the author of the source claimed that most  cases were only scantily addressed. (2 x 2) (4) 
2.1.4 Using the information in the source and your own knowledge,  explain why the following applied for amnesty: 

    1. Vlakplaas operatives (1 x 2) (2)
    2. ANC operatives (1 x 2) (2) 

2.2 Read Source 2B. 

2.2.1 Who, according to the source, did the National Party blame for the  widespread human rights violations? (1 x 1) (1) 
2.2.2 Why do you think the PAC's contribution at the TRC hearings was  regarded as controversial? (2 x 2) (4) 
2.2.3 How, according to the information in the source, did the IFP  respond to the TRC hearings? (1 x 2) (2) 
2.2.4 Comment on the usefulness of the information in this source to a  historian researching how political parties responded to the TRC  hearings. (2 x 2) (4) 

2.3 Consult Source 2C. 

2.3.1 Explain the messages portrayed in this cartoon. Use the visual  clues in the source to support your answer. (2 x 2) (4) 
2.3.2 Identify any FOUR 'dirty tricks' in the source that the National Party  committed during the 1980s. (4 x 1) (4)

2.4 Compare Sources 2B and 2C. Comment on how the information in these  sources differs regarding the role that the National Party played in committing  political crimes against humanity. (2 x 2) (4) 
2.5 Study Source 2D. 

2.5.1 Identify the TWO human rights abuses in the source that the ANC  was responsible for. (2 x 1) (2) 
2.5.2 Comment on why both the ANC and the IFP decided to challenge  the final draft of the TRC's report. (2 x 2) (4) 

2.6 Using the information in the relevant sources and your own knowledge,  write a paragraph of about EIGHT lines (about 80 words) explaining whether  the TRC was successful in reconciling South Africa with its divided past. (8)

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QUESTION 3: HOW DID THE IMPLEMENTATION OF STRUCTURAL  ADJUSTMENT POLICIES (SAPs) AFFECT THE ECONOMIES OF  DEVELOPING COUNTRIES? 
Study Sources 3A, 3B, 3C and 3D and answer the questions that follow.
3.1 Refer to Source 3A. 

3.1.1 Name any THREE of the most developed countries in the world according to the source. (3 x 1) (3) 
3.1.2 What, according to the source, was the purpose of structural adjustment policies in the context of globalisation? (1 x 2) (2) 
3.1.3 Why, according to the source, were African countries forced to  implement IMF-inspired policies? (1 x 2) (2) 
3.1.4 Explain why Arnold claimed that the conditions which the IMF  imposed on developing countries were harsh. (2 x 2) (4) 

3.2 Study Source 3B. 

3.2.1 Why, according to Ismi, was the 1980s referred to as the 'lost  decade'? (1 x 2) (2) 
3.2.2 Using the information in the source and your own knowledge,  explain how the repayment of debts to Western banks affected the  economies of African countries. (2 x 2) (4) 
3.2.3 What evidence in the source suggests that Africa's debt between  1980 and 1990 had increased? (1 x 2) (2) 
3.2.4 Comment on whether you would consider the information in this  source useful when researching the impact that structural  adjustment policies had on African countries. (2 x 2) (4) 

3.3 Consult Source 3C 

3.3.1 Explain how the cartoonist portrays the International Monetary  Fund's structural adjustment policies. Use the visual clues in the  cartoon to support your answer. (2 x 2) (4) 
3.3.2 Comment on the caption in the source, 'SPOT THE DIFFERENCE', in the context of the implementation of structural adjustment  policies in developing countries. (2 x 2) (4) 

3.4 Compare Sources 3B and 3C. Explain how the cartoonist's interpretation of  events supports Ismi's views regarding the effects that structural adjustment  policies had on developing countries. (2 x 2) (4)
3.5 Read Source 3D. 

3.5.1 Explain to what extent structural adjustment policies were able to  assist the economies of developing countries. (2 x 2) (4) 
3.5.2 Name any THREE factors that have contributed to the reduction of  domestic markets in developing countries. (3 x 1) (3) 

3.6 Using the information in the relevant sources and your own knowledge,  write a paragraph of about EIGHT lines (about 80 words) explaining how the  implementation of structural adjustment policies affected developing  countries. (8) 

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SECTION B: ESSAY QUESTIONS 
Answer at least ONE question, but not more than TWO questions, in this section. Your essay should be about THREE pages long. 

QUESTION 4: CIVIL RESISTANCE, 1970s TO 1980s: SOUTH AFRICA: THE  CRISIS OF APARTHEID IN THE 1980s 
The various internal resistance organisations in South Africa were successful in  challenging PW Botha's apartheid regime in the 1980s. 
Do you agree with this statement? Use relevant examples to support your line  of argument.

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QUESTION 5: THE COMING OF DEMOCRACY TO SOUTH AFRICA AND  COMING TO TERMS WITH THE PAST 
The violence that began in South Africa in the early 1990s was specifically aimed at  derailing the process of negotiations among various political organisations. 
Critically discuss this statement in the context of the process of negotiations that  occurred in South Africa between 1990 and 1994.

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QUESTION 6: THE END OF THE COLD WAR AND A NEW WORLD ORDER:  THE EVENTS OF 1989 
Explain to what extent the disintegration of the Soviet Union in 1989 contributed to the  political changes that occurred in South Africa. Support your line of argument with  relevant evidence.

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TOTAL: 150

HISTORY
PAPER 1
GRADE 12 
NSC PAST PAPERS AND MEMOS
FEBRUARY/MARCH 2017

QUESTIONS

INSTRUCTIONS AND INFORMATION 

  1. This question paper consists of SECTION A and SECTION B based on the  prescribed content framework in the CAPS document.
    SECTION A: SOURCE-BASED QUESTIONS 
    QUESTION 1: THE COLD WAR: THE ORIGINS OF THE COLD WAR
    QUESTION 2: INDEPENDENT AFRICA: CASE STUDY – ANGOLA
    QUESTION 3: CIVIL SOCIETY PROTESTS FROM THE 1950s TO THE  1970s: CIVIL RIGHTS MOVEMENT
    SECTION B: ESSAY QUESTIONS 
    QUESTION 4: EXTENSION OF THE COLD WAR: CASE STUDY – VIETNAM 
    QUESTION 5: INDEPENDENT AFRICA: COMPARATIVE CASE STUDY – THE CONGO AND TANZANIA
    QUESTION 6: CIVIL SOCIETY PROTESTS FROM THE 1950s TO THE  1970s: BLACK POWER MOVEMENT
  2. SECTION A consists of THREE source-based questions. Source material that  is required to answer these questions will be found in the ADDENDUM. 
  3. SECTION B consists of THREE essay questions. 
  4. Answer THREE questions as follows:
    4.1 At least ONE must be a source-based question and at least ONE must  be an essay question. 
    4.2  The THIRD question may be either a source-based question or an  essay question.
  5. You are advised to spend at least ONE hour per question. 
  6.  When answering questions, you should apply your knowledge, skills and  insight.
  7. You will be disadvantaged by merely rewriting the sources as answers.
  8. Number the answers correctly according to the numbering system used in this  question paper. 
  9. Write clearly and legibly.

SECTION A: SOURCE-BASED QUESTIONS 
Answer at least ONE question, but not more than TWO questions, in this section.  Source material that is required to answer these questions may be found in the ADDENDUM. 
QUESTION 1: HOW DID THE UNITED STATES OF AMERICA AND THE SOVIET  UNION RESPOND TO THE ECONOMIC CRISIS IN EUROPE  AFTER 1945? 
Study Sources 1A, 1B, 1C and 1D and answer the questions that follow.
1.1 Refer to Source 1A. 

1.1.1 Define the term containment in the context of the Cold War in  Europe after 1945. (1 x 2)  (2) 
1.1.2 Why, according to the source, was the Marshall Plan introduced in  Europe? Give TWO reasons. (2 x 1)  (2) 
1.1.3 How, according to the source, did Stalin respond to America's aid  plan to Europe? (2 x 1) (2) 
1.1.4 Explain how the Marshall Plan was implemented in Europe. (2 x 2)  (4) 
1.1.5 Why, according to the information in the source, was the  COMECON formed? (1 x 2)  (2) 

1.2 Use Source 1B. 

1.2.1 Quote TWO pieces of evidence from the source that suggest that  Bellows believed that the Marshall Plan was a 'great and original  initiative'. (2 x 1)  (2) 
1.2.2 Comment on why you think the United States of America did not  want to fall within the Soviet Union's sphere of influence. (2 x 2)  (4) 
1.2.3 State TWO ways in which the counterpart fund was used to rebuild  damaged infrastructure in Europe. (2 x 1) (2) 

1.3 Study Source 1C. 

1.3.1 How, according to Vyshinsky, did the United States of America  violate the principles of the United Nations Charter? (1 x 2)  (2) 
1.3.2 Explain why Vyshinsky claimed that the Marshall Plan was used as  an 'instrument of political pressure' on European countries. (2 x 2)  (4) 
1.3.3. Explain to what extent a historian researching the Marshall Plan  would find the information in this source useful. (2 x 2) (4)

1.4 Compare Sources 1B and 1C. Explain how the information in these sources  differs regarding the effect that the Marshall Plan had on relations between  European countries and the USA. (2 x 2) (4) 
1.5 Consult Source 1D. 

1.5.1 Explain the messages portrayed in the cartoon. Use the visual  clues in the source to support your answer. (2 x 2)  (4) 
1.5.2 Comment on the title of the cartoon, 'IT'S THE SAME THING  WITHOUT MECHANICAL PROBLEMS', in the context of the  'Marshal Stalin Plan'. (2 x 2)  (4) 

1.6 Using the information in the relevant sources and your own knowledge, write  a paragraph of about eight lines (about 80 words), explaining how the United  States of America and the Soviet Union responded to the economic crisis in  Europe after 1945. (8) 

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QUESTION 2: WHAT WERE THE CAUSES AND CONSEQUENCES OF CUBA'S  INVOLVEMENT IN THE BATTLE OF CUITO CUANAVALE  BETWEEN 1987 AND 1988? 
Study Sources 2A, 2B, 2C and 2D and answer the questions that follow.
2.1 Refer to Source 2A. 

2.1.1 What, according to the source, was the outcome of Operation  Modular? (1 x 2) (2) 
2.1.2 Select TWO pieces of evidence in the source which suggest that  South Africa intended to continue fighting in Angola after the battle  at the Lomba River. (2 x 1)  (2)
2.1.3 Explain the significance of the statement, 'Pretoria (South African  government) was now openly leading the war in Angola', in the  context of the Battle of Cuito Cuanavale. (1 x 2)  (2) 
2.1.4 Using the information in the source and your own knowledge, comment on why Jose Eduardo Dos Santos requested military  assistance from Fidel Castro. (2 x 2)  (4) 

2.2 Use Source 2B. 

2.2.1 Why, according to the information in the source, was the Angolan  army (FAPLA) 'close to being surrounded and annihilated  (destroyed)' in 1987? Give TWO reasons. (2 x 1)  (2) 
2.2.2 List THREE ways in the source that show how the Cuban troops  prevented the advance of the SADF into Cuito Cuanavale. (3 x 1)  (3) 
2.2.3 Why do you think Raúl Castro emphasised the role that President  Fidel Castro played in the Battle of Cuito Cuanavale? (1 x 2)  (2) 
2.2.4 Explain what you think was implied by the phrase, 'Cuito  (Cuanavale) held out'. (2 x 2)  (4) 

2.3 Study Sources 2A and 2B. Explain how the evidence in Source 2B supports  the information in Source 2A regarding Cuba's involvement in the Battle of  Cuito Cuanavale.
(2 x 2) (4) 
2.4 Consult Source 2C. 

2.4.1 Explain the messages that are conveyed by this photograph.  Support your answer by using the visual clues in the source. (2 x 2)  (4) 
2.4.2 Comment on the significance of this memorial for the people of  Angola in the context of the outcome of the Battle of Cuito  Cuanavale. (2 x 2) (4)

2.5 Read Source 2D. 

2.5.1 What do you understand by the term sovereignty in the context of  African history? (1 x 2)  (2) 
2.5.2 List any THREE ways in which the Battle of Cuito Cuanavale  assisted to free African countries from the 'scourge of apartheid'.  (3 x 1)  (3) 
2.5.3 Comment on the usefulness of the information in this source to  a historian researching the consequences of Cuba's involvement in  the Battle of Cuito Cuanavale. (2 x 2)  (4) 

2.6 Using the information in the relevant sources and your own knowledge, write  a paragraph of about EIGHT lines (about 80 words), explaining the causes  and consequences of Cuba's involvement in the Battle of Cuito Cuanavale  between 1987 and 1988. (8) 

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QUESTION 3: WHAT IMPACT DID THE CLOSURE OF HIGH SCHOOLS HAVE  ON THE COMMUNITY OF LITTLE ROCK, ARKANSAS, IN 1958?  
Study Sources 3A, 3B, 3C and 3D and answer the questions that follow.
3.1 Refer to Source 3A. 

3.1.1 How, according to Governor Faubus, would the closure of  high schools in Little Rock affect the following people: 

    1. Parents (1 x 1) (1) 
    2. Students (1 x 1) (1) 

3.1.2 Why, according to the source, did Governor Faubus decide to sign  the bills of the Extraordinary Session of the General Assembly?  (2 x 1)  (2) 
3.1.3 Explain the term integration in the context of the closure of schools  in Little Rock. (1 x 2) (2)  
3.1.4 Comment on what Governor Faubus implied when he said that  school integration would lead to a 'catastrophe'. (2 x 2)  (4) 
3.1.5 Give TWO pieces of evidence in the source that suggest that the  federal government had limited control over the state government.  (2 x 1) (2) 
3.1.6 Explain why a historian researching the reasons for the closure of  all high schools in Little Rock, Arkansas, in 1958 would find the  information in this source useful. (2 x 2)  (4) 

3.2 Use Source 3B. 

3.2.1 According to the source, how many of the following learners were  displaced as a result of Faubus' actions: 

    1. White learners (1 x 1) (1)
    2. Black learners (1 x 1) (1) 

3.2.2 Comment on why you think the NAACP was against the opening of  private schools for displaced black learners. (2 x 2) (4) 

3.3 Consult Source 3C. 

3.3.1 Explain the intention of this photograph in the context of the closure  of schools by Governor Faubus. (2 x 2) (4) 
3.3.2 Comment on whether the activity depicted in the photograph  supported the claim that 1958 to 1959 was regarded as the Lost  Year for learners in Little Rock. (2 x 2)  (4) 

3.4 Study Sources 3B and 3C. Explain how the evidence in Source 3C supports  the information in Source 3B regarding Faubus' decision to close all high  schools in Little Rock in 1958. (2 x 2) (4) 
3.5 Read Source 3D. 

3.5.1 Give TWO reasons in the source for the formation of the Women's  Emergency Committee (WEC) in 1958. (2 x 1) (2) 
3.5.2 Why, according to the information in the source, did the WEC, the  group Stop This Outrageous Purge (STOP) and other community based organisations call for a special election? (1 x 2) (2) 
3.5.3 Comment on what the author implied by the statement: '1959  brought to a close an important chapter in the history of public  education in Little Rock.' (2 x 2) (4) 

3.6 Using the information in the relevant sources and your own knowledge, write  a paragraph of about EIGHT lines (about 80 words), explaining the impact  that the closure of high schools had on the community of Little Rock,  Arkansas, in 1958. (8) 

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SECTION B: ESSAY QUESTIONS 
Answer at least ONE question, but not more than TWO questions, in this section. Your essay should be about THREE pages long. 
QUESTION 4: EXTENSION OF THE COLD WAR: CASE STUDY – VIETNAM 
The United States of America lost the war in Vietnam because of intense opposition to  the war within the country, rather than because of military failure on the battlefields  of Vietnam between 1963 and 1973.  
Evaluate the accuracy of this statement. Use relevant historical evidence to support  your line of argument.

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QUESTION 5: INDEPENDENT AFRICA: COMPARATIVE CASE STUDY – THE  CONGO AND TANZANIA 
Mobuto Seso Seko (the Congo) and Julius Nyerere (Tanzania) both attempted  to 'Africanise' their economies after attaining independence. However, these policies  were a total failure in both countries. 
Critically discuss this statement with reference to the aims, implementation and effects  of Mobutu and Nyerere's economic policies in their respective countries from 1960.

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QUESTION 6: CIVIL SOCIETY PROTESTS FROM THE 1950s TO THE 1970s:  BLACK POWER MOVEMENT 
Explain to what extent you agree that the ideas and actions of Malcolm X, Stokely  Carmichael and the Black Panther Party gave African Americans a new sense of  identity in the United States of America during the 1960s. 
Use relevant evidence to support your line of argument.

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TOTAL: 150

RELIGIOUS STUDIES
PAPER 2
GRADE 12
NSC PAST PAPERS AND MEMOS
FEBRUARY/MARCH 2017

MEMORANDUM

NOTE: If a candidate has answered more than THREE questions, only the first three must  be marked. The extra questions should be struck off, with EQ written across the answers. 
QUESTION 1 
1.1

  • The Eastern Cape leaders believe that the Islamic Religion is contrary to  their culture./The marriage would bring about a clash of cultures. 
  • They believe that the new wife to Inkosi would negatively influence their  chief against their cultural practices. 
  • They regard the Inkosi as the custodian of their culture and tradition./ He  is a chief, and must uphold traditional values 
  • They are also afraid that the marriage based on different religious  backgrounds would divide their tribe. 
  • According to African culture, the wife of the Inkosi is regarded as the  mother of the nation. 
  • She is therefore expected to play a leading role in the cultural functions of  their nation. (10) 

1.2

  • The Constitution of the Republic of South Africa guarantees all individuals  their human rights. 
  • Every individual is entitled to freedom of choice. and conscience 
  • Even though I am a traditional leader, the same rights apply to me. 
  • I have a right to choose whom to marry, irrespective of culture or religion.
  • I have a right to enter into a marriage and have a family of my choice.
  • I have freedom from state or personal interference in my right to make  choices. 
  • I have the right to participate in the cultural life of my community with my wife, irrespective of religious affiliation and cultural background. 
  • I have the right not to be discriminated against even after marrying a  woman from a different culture or religion. 
  • I acknowledge that I am the custodian of my African culture and customs. ∙ According to the African culture, the Inkosi has to be considerate of his  subjects' interests and needs before his own.
  • I do not see any difficulty in upholding these obligations, just because I  am married to a Muslim woman.
  • This marriage will unite our people with another faith.
    NOTE: Other relevant responses must be accepted. (16) 

1.3 EXAMPLE 1: TAOISM 

  • The Tao-te Ching has little to say about the community, but a lot about  how individuals should direct their lives. 
  • Tao does not have a plan, and Tao is massively powerful.
  • The earth and the people are just a tiny speck in the midst of the Tao.
  • The Tao has given life no purpose or plan. 
  • To the Taoist, it is common sense that you should live in harmony with  the Tao.
  • If you live in harmony with the Tao, you will then discover that life is its  own reward.
  • The Tao only crushes you when you try to stop the path it is following.
  • The individual must be flexible in order to live in harmony with the Tao.
  • In Taoism there is more emphasis on individual action than that of the  community.
  • The Taoists believe that the community develops from the individuals.
  • If the individual is in line with the Tao, the whole community will live  harmoniously. 

EXAMPLE 2: CHRISTIANITY 

  • According to the Christian faith, God created humanity.
  • God realised that Adam needed the company of another human being.  That person had to be of the opposite sex and the result was that God  created Eve. 
  • In the Christian view, no person should dominate or exploit another  person.
  • Jesus said to His disciples, 'You know that the rulers of the Gentiles lord  it over them and their great men exercise authority over them. It shall not  be so among you.'
  • Jesus also said, '… whoever would be great among you must be your  servant.'
  • Individuals have to look after one another and also protect one other.
  • Humans should be a community in the same way that the Three Persons  of the Holy Trinity are a community. 
  • Humanity should have a relationship of mutual respect and love. 
  • The Three Persons of the Holy Trinity communicate and consult among  each other, so should the community. 
  • In Christianity individual rights are not above that of the community.  There is always consideration of other people's rights and needs. (20)

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QUESTION 2 
2.1

2.1.1 EXAMPLE 1: ISLAM 
Sunni Islam 

  • Sunnis believe that the faithful, rather than the descendants of  the Prophet, should elect their leaders. 
  • Sunni refers to the followers of the sunnah (example) of the  Prophet Muhammad. 
  • All the companions of the Prophet are believed to be given  equal respect in Islamic jurisprudence. 
  • Sunnis do not believe in the Mutta (temporary marriage). 

Shi'a Islam 

  • They believe that the caliphate (successor to Prophet  Muhammad) should be from among his descendants.
  • They believe that caliphs are divinely appointed imams.
  • They also believe that caliphs have supernatural knowledge  and authority to lead the faithful. 
  • They share a collective guilt for not coming to the aid of Husain  when he was martyred.
  • They believe in Mutta (temporary marriage).

EXAMPLE 2: CHRISTIANITY  
The Catholic Church 

  • It considers itself to be the original Christian church.
  • The Catholic Church believes in the orders of priests, monks  and nuns who devote their lives completely to God. 
  • They take the vows of celibacy as they believe that they are  married to the Church. 
  • They believe that the supreme authority of the Church rests  with the Pope. 
  • The Pope is considered to be the successor of St. Peter, who  is believed to be the leader of Jesus' twelve apostles. 
  • The Church teaches that God is made of three separate, yet  equal, parts, namely the Father, the Son and the Holy Spirit.  This is known as the Holy Trinity.  

The Eastern Orthodox Church 

  • The Trinity and the Holy Spirit are understood in a different way than the views of the Catholic Church.
  • The Eastern Orthodox Church believes that the Holy Spirit  comes from God the Father only.
  • The Eastern Orthodox Church disagrees with adding the Son  because they believe that this makes the Father and the Son  superior to the Holy Spirit. 

Protestantism 

  • Protestant churches do not believe that salvation is something  that has to be earned through rituals and practices.
  • Protestants believe that salvation is attained through faith in  Jesus.
  • Protestant churches believe that the teachings of the Bible  have more authority than any church leader. (18) 

2.1.2 EXAMPLE 1: ISLAM 
Sunni Islam 

  • There are no clergy in Sunni Islam. 
  • Any Muslim can serve on the community boards. 
  • Governance is localised and community based.
  • Scholars of Islam and community members serve on the  governing boards of mosques, madrassas and schools.
  • In governance the sunnah (practices) of the Prophet is  observed.
  • A shura (consultative) council is appointed, and this in turn  appoints a chairman (ameer). 

Shi'a Islam 

  • They believe that only the descendants of the Prophet have  a divine right to lead the Muslims.
  • They reserve the title 'imam' for certain past leaders who are believed to have been chosen by God.
  • Governance is in the hands of mullahs. 
  • The mullahs also have considerable political influence.

EXAMPLE 2: CHRISTIANITY  
The Catholic Church 

  • Political control is traditionally seen to be the Vatican in Rome.
  • The head of the Catholic Church is the Pope. 
  • The first Pope is said to be St. Peter. 
  • All Catholic churches are governed by the Vatican. 
  • The parish is an area or district with a particular church and  priest. 

The Eastern Orthodox Church 

  • Political control was traditionally in Constantinople (Istanbul).
  • The church structure comprises priests and bishops. 
  • There is no single leader.
  • Authority within the church is in the hands of the group of  bishops. 
  • A diocese is a group of parishes under the leadership of a  bishop. 

Protestantism 

  • The churches are ruled by ordained ministers and bishops or  elected leaders. 
  • The overall rule is by higher authority, such as a synod or  general assembly, chaired by the presiding bishop. 
  • In Protestant churches, each church is independent.
  • The churches are not responsible to any higher authority than  the congregation. (18) 

2.2 NOTE: The role of humans as 'custodians' in Abrahamic faiths  should be awarded a max of six marks for suitable examples .e.g. 
They must care for the animals and plants.√√ 
They must care for the environment√√, etc 
EXAMPLE 1: HINDUISM  

  • A young person in the world has a responsibility to ensure that  his/her time and energy are used effectively to attain secular  and spiritual knowledge.
  • In doing that a good teacher is indispensable and this is the  first stage of personal development.
  • In the second stage of human life it is expected of a grown-up  person to get married.
  • He must look after his family and ensure that he works  productively and is economically stable for the welfare of the  society. 
  • The next stage is semi-retirement. Its purpose is to encourage  the person to motivate other people to remain detached from  worldly matters/things. 
  •  The semi-retired should focus on studying scriptures, meditating and other spiritual endeavours. 
  • The final stage for Hindus is to renounce the world and  concentrate on the spiritual quest.

EXAMPLE 2: BUDDHISM 

  • Buddhism sees being born as human as rare and very  precious, since one can be born as so many other types of  beings. 
  • The primary responsibility of every human is to become  enlightened and to share the way to this enlightenment with  others. 
  • Everything else is secondary to enlightenment and, in any  case, impermanent. 
  • Historically Buddhism has not been good at practical efforts to  fight poverty, discrimination, etc. 
  • Buddhism is not enough to eliminate sufferings in some distant  future; we should reduce it here and now. 
  • Engaged Buddhists have been very active in the field of  nuclear disarmament, anti-war efforts and ecologically actions. 
  • To be truly effective a Buddhist needs to develop not only the  wisdom to see the true nature of reality, but also the  compassion to share this wisdom with others. (14) 

[50] 

QUESTION 3  
3.1

3.1.1 Inspiration: 

  • Inspiration is an important normative source in many religions. 
  • It is the true origin of all religions. 
  • Inspiration refers to the power or force of an extraordinary  being taking over a chosen being. 
  • The founding figures of many religions were inspired by a  higher power or wisdom. 
  • Such people felt that they received 'revelation' from an  extraordinary being. 
  • In the African Traditional Religion the mediums or diviners  receive inspiration while they are in a trance. 
  • Inspiration is a powerful motivation for the followers of a  religion. 
  • There are several types of inspiration, namely:
    • Divine inspiration, which is direct and immediate and inspired the founders of religions 
    • Contemporary inspiration, which is on-going and serves to  unite worshippers with their Creator 
  • Mediums and diviners in the ATR communicate with the  spiritual realm through inspiration. (10)

3.1.2 Oral tradition: 

  • In all religions oral tradition serves as an effective way of  passing the original message from one generation to another. 
  • Some religions place more emphasis on oral tradition than on  their sacred texts. 
  • Oral tradition still plays an important role in some religions, e.g.  the African Traditional Religion. 
  •  Oral tradition still runs parallel to written texts. 
  • Oral tradition provides more clarity than written texts, owing to  the narrative style. 
  • The chain of narrators is also important, as it leads to the  original source. 
  • Oral tradition reflects local dialect and culture. It is therefore  more easily understood in each culture. 
  • Rituals in many religions include oral traditions. (10) 

3.2 Similarities: 

  • A religious teaching is a set of broad beliefs regarding the fundamental  questions of human existence. 
  • Both Abrahamic and Eastern religions use teachings to guide the  followers towards right living. 
  • All religious teachings tend to emphasise clear, rational, systematic  thinking. 
  • In both Abrahamic and Eastern religions, teachings are a vehicle to  convey religious dogma. 

Differences:  

  • Teachings in the Abrahamic faiths come from the scriptures which are  believed to be the word of God. 
  • Therefore, there is more emphasis on correct teachings. 
  • In the Abrahamic religions people who deviate from the correct teachings  may have to suffer certain social consequences, e.g. excommunication. 
  • In the Abrahamic faiths there is little room for variation as far as the  teachings of the religions are concerned. 
  • In Abrahamic religions, sacred text is treated as 'canonical' –prescriptive. ∙ In Eastern religions, the interpretation is more flexible. 
  • Teachings in the Eastern religions come from scriptures written by rishis,  sages etc. Some are claimed to be divinely inspired. 
  • In the Eastern religions it is more important to do the correct thing and to  behave in the correct way than to follow the teachings.
  • In the Eastern religions acceptance of a certain teaching may even be  seen as a hindrance on the way to salvation. 
  • In the Eastern religions attachment to the teachings is just as bad as the  attachment to money, because it leads to suffering and interpersonal  strife. (14)

3.3 Grammar and historical context:  

  • Meaning one must use rules of grammar and historical facts to interpret  the sacred texts. 

Clearest meaning: 

  • One should take the literal meaning of the text. 

Plan, purpose and context: 

  • Meaning a piece of writing should be viewed as a whole. What is the  writing plan or structure? What was the author's purpose in writing the  text? What is the context of the passage being studied? 

Meaning of words: 

  • The meaning of words change over time and in different places. Find out  the original meaning of the words as used in the normative source. 

Figurative meaning: 

  • Figurative and non-literal meaning must be taken into account. 

Other sacred texts: 

  • Sacred texts themselves may be used to interpret other sacred texts. (16)

[50] 

QUESTION 4  
4.1

  • According to the Big Bang theory, it is not known what existed before the  Big Bang. 
  • The theory states that there was an enormous explosion in space and,  within a second, the universe appeared and expanded to an enormous  size. 
  • The Big Bang happened about 13,7 billion years ago. 
  •  The Big Bang theory states that the process of creation took a split  second. 
  • Small temperature differences in the initial explosion resulted in the  formation of matter and energy. 
  • The matter condensed and formed the stars and galaxies. 
  • Scientists believe that the universe is still expanding. 
  • It is not known whether or how the universe will end. (14) 

4.2

  • It is mainly the Abrahamic religions that are against the theory of  evolution because it is against their fundamental teachings about the  creation of humans and their status in the universe. 
  • Evolution does not recognise the existence of a Creator. 
  • Nor does it put human beings at the centre of creation. 
  • According to evolution, a human being is simply another organism.
  • This is contrary to the teachings of the Abrahamic religions, as well as the  African Traditional Religion. 
  • The Abrahamic religions teach that human beings are created in the  image of God, which places human beings above all creation. 
  • According to evolution, humans are part of the process of life, coming into  being and passing away. 
  • This is against religious teachings which teach that human beings are  immortal, and that they possess a spiritual part (soul).
  • Religions teach that everything was created by God and each creation  was perfect. 
  • This implies that human beings were created perfectly and they did not  evolve from primates. 
  • They further argue that the evolution of a new species had never been  recorded.
  • The fact that species adapt to changing environments is part of the grand  design of God.
  • This lesser scale of evolution, therefore, does not deny the existence  of God. (20) 

4.3 

  • Many Buddhists argue that the theory of evolution and Buddhism are in  agreement. 
  • Since Buddhists believe in the impermanence of everything, even gods  are impermanent. Even Buddhas do not live forever. 
  • Buddhism does not have an account for creation. 
  • Buddhists do not mind what scientists say about how the universe and  people came into being.
  • They do, however, attach special significance to human existence. 
  • Buddhists believe that all life involves constant transformation and  evolution. 
  • Buddhists believed in evolution long before Western scientists did. 
  • Buddhists believe in the continuity of all living beings. 
  • Therefore, they have no problem with the idea that human beings may  have evolved from more primitive primate forms. (14)

[50] 

QUESTION 5 
5.1

  • 'Secular' refers to 'non-religious'. 
  • Humanism developed from a group of philosophers that believe human  beings can develop ethics and morality independently of supernatural being. 
  • Secular humanism is a branch of humanism that rejects religious beliefs. ∙ It also rejects the existence of a supernatural being. 
  • It is often associated with scientists and academics. 
  • Secular humanism generally leads to atheism. 
  • Secular humanism originated as a liberal view of human rights. 
  • It was not anti-religion, but emphasised that people's emotional and  spiritual needs can be filled without religion. (10) 

5.2

  • In the 15th century Martin Luther set in motion certain changes that led to  the splintering of Christianity. 
  • This led to decades of religious wars in Europe. 
  • Various Christian groups fought for dominance. 
  • At the time the church was very influential, both politically and socially. ∙ Most countries were not democratic, as they were ruled by emperors,  kings, queens or nobility.
  • These rulers used the church to establish their power.
  • In return religious leaders also influenced rulers to promote their  interpretation of beliefs. 
  • All the warring parties eventually fought themselves to a standstill. 
  • People started to seek for a state where there would be religious  tolerance. 
  • The intellectuals came to the conclusion that religion was divisive, rather  than uniting. 
  • A government which was based purely on reasoning and on an  understanding of human nature was then the solution.
  • Thus government and morality were divorced from religion and secular  humanism came into being.
  • At the same time freedom from the shackles of religion (free inquiry) gave  rise to a number of scientific discoveries. 
  • These further eroded the influence of religion and gave people an  alternative world view – secularism. (20) 

5.3 EXAMPLE: ATHEISM  
Agree: 

  • I am convinced that atheism is truthful. 
  • Atheism rejects the belief that divine or supernatural power exists.
  • There is no way one can prove the existence of a supernatural being or  power. 
  • Atheists state that if there had been a loving God or gods, there would  not be so much suffering in the world.
  • There are different degrees of atheism.
  • The soft or neutral atheists do not actively reject the existence of a  supernatural being. 
  • It is better to keep quiet and neither rejects nor accepts the existence of  the supernatural being, because those who follow religion have the right  to do so.
  • The strong (positive) atheists believe that there is evidence to support  their atheistic views and such evidence is convincing enough to accept  this world view. 
  • Belief in the supernatural realm is unscientific. 
  • Explanations for the world and creation are to be found in science. 
  • Evil and suffering in the world refute a God who is all powerful, all loving  and all knowing. 
  • Atheists often turn to science to explain the nature of the universe rather  than relying on faith.  

Disagree: 

  • I am not convinced that atheism is truthful. 
  • God or a supernatural being exists. 
  • The proof that God or a supernatural being exists is the order in which  the creation is organised. 
  • The order shows that there is a master plan.
  • If there had not been a loving God or gods, who would have intervened to  protect us from the suffering that we are facing every day. 
  • There are different degrees of atheism, which means that there is no  certainty about the beliefs in atheism. 
  • The soft or neutral atheists do not actively reject the existence of a  supernatural being.
  • The strong (positive) atheists believe that there is evidence to support  their atheistic views and such evidence is convincing enough to accept  this world view. 
  • Atheists often turn to science to explain the nature of the universe rather  than relying on faith. 
  • There is no evidence in human history of the development of new  species. 
  • There is no evidence of one species having developed from another  species. 
  • In African religion the diviners are good examples of the existence of  supernatural power. 
  • Healing by the power of God is a good demonstration of the existence of  God or divine powers. 
  • The fact that the level of oxygen in the atmosphere is 21% places the  earth in a better position to sustain life which is evidence of the existence  of a master designer. 
    NOTE: Any other relevant facts must be credited.

(20)
[50] 
TOTAL: 150

RELIGIOUS STUDIES
PAPER 1
GRADE 12 
NSC PAST PAPERS AND MEMOS
FEBRUARY/MARCH 2017

MEMORANDUM

SECTION A (COMPULSORY) 
QUESTION 1  
1.1

1.1.1 B (1)
1.1.2 B (1)
1.1.3 C (1)
1.1.4 D (1)
1.1.5 D (1)
1.1.6 A (1)
1.1.7 C (1)
1.1.8 D (1)
1.1.9 B (1)
1.1.10 C (1) 

1.2

1.2.1 Iran (1)
1.2.2 Three baskets(of wisdom) (1)
1.2.3 Martin Luther (1)
1.2.4 Yin and Yang (1)
1.2.5 Halakhah (1) 

1.3

1.3.1 Tanach – is a sacred book for Judaism. (2) 
1.3.2 Abu Bakr – was the father in-law of Prophet Muhammad. He was  the successor to Muhammad/the first caliph. (2) 
1.3.3 Nirvana – a state of perfect happiness and peace in Buddhism. (2)
1.3.4 Sanskrit – an ancient language of the Far East. (2)
1.3.5 Jesus – the founder of Christianity. (2) 

1.4

1.4.1 The most well-known Bodhisattva is Dalai Lama. (2)
1.4.2 The Shi'a holy shrine of Karbala is in Iraq. (2)
1.4.3 The longest epic in Hinduism is the Mahabharata. (2)
1.4.4 The tangible expression of the oral Torah is Talmud. (2)
1.4.5 The highest goal of Buddhist practice is Nirvana. (2) 

1.5

1.5.1 E (1)
1.5.2 D (1)
1.5.3 F (1)
1.5.4 B (1)
1.5.5 A (1)

1.6

1.6.1

    • Zen is a branch of Mahayana Buddhism which emphasises  meditation.
    • Zen practitioners meditate in order to attain enlightenment.
    • Zen Buddhism believes that there is a line of authority that goes  down to Buddha. (2) 

1.6.2

    • A principle, tenant or system as laid down by a collective  religious authority.
    • Comes from the Greek word 'dogma' which originally meant  'appearance' or 'opinion'.
    • Refers to any set of beliefs that is taken to be absolutely true  and fixed. (2) 

1.6.3

    • The founder of the Bahá'i' faith 
    • He was a Persian nobleman and a prophet. (2) 

1.6.4 

    • The attribution of human qualities to the divine.
    • When something non-human is spoken of as if it was human.
    • Example: When God is spoken of as having a 'voice'. (2) 

1.6.5

    • The re-birth of a soul in a new body.
    • The Hindu/Buddhist belief that beings are born into a next life  over and over again. (2)

TOTAL SECTION A: 50

SECTION B  

  • NOTE: In this section, each fact (identified by a bullet) counts TWO marks. If a candidate has answered more than two questions, only the first two must be  marked. The extra questions should be struck off, with EQ written across the answers. 

QUESTION 2 
2.1

2.1.1

    • All are created by Allah. 
    • We are therefore all part of the family, no matter what we  believe, and we should treat each other as brothers and sisters.
    • Humanity is seen as having a common father – Adam.
    • This is the foundation of humanity in Islam.
    • People are born into tribes and race groups, so that they may  recognise each other, not that they may despise each other.
    • 'There is no compulsion in Islam.'
    • Islam rejects conversion by force or by compulsion.
    • Islamic tolerance extends to all sincere believers in all  religions. As long as people are truthful, patient, humble, and  practise chastity, charity, kindness, and justice Allah will be  forgiving and rewarding.
    • When there are differences, people should interact on a basis of  mutual respect and goodwill.
    • The Buddhist ethic is to do no harm to living creatures,  including humans.
    • Buddhism does not use war to spread their message.
    • Buddhism uses the power of logic and examples to show people  that they can live socially harmonious lives in which they are at  peace with themselves.
    • There should be tolerance and acceptance of people just as  they are: this is fundamental to Buddhism.
    • Thou shalt not kill.
    • This Biblical commandment sanctifies human life.
    • It is not permissible to kill another human being, except in self defence.
    • It also refers to the protection of the unborn child, as observed in  Catholicism. (18) 

2.1.2

    • Respect is the appreciation of another person's beliefs and  practices.
    • Tolerance means to understand and respect the other person's  beliefs and practices, even though you don't agree with them. (4) 

2.1.3

    • In Western culture everyone should have only one religion.
    • Religious tolerance means allowing people to convert from one  religion to another.
    • In Eastern culture religious tolerance means that a person may  subscribe to multiple religions at the same time.
    • People are not forced to convert. (8)

2.2

2.2.1

    • It refers to features that are common in different religions.
    • In Christianity and African Traditional Religion, they both  recognise the existence of a supernatural being. (4) 

2.2.2 

    • Religious identity is a form of self-identification.
    • It refers to a certain individuality that distinguishes a particular  religion from other religions.
    • Example: Many Muslims believe that their identity as Muslims  form an essential part of their 'being' and is exclusive to them. (4) 

2.2.3

    • A foreign government imposes their ruling upon the people of  another country.
    • When the foreign government imposes their culture, religion and  education on another country.
    • Example: Religions have basic, non-negotiable teachings, (dogma), which foster unity within a religion/each religion has a  unique dress code, e.g. Muslim women wear the hijab. (4) 

2.2.4

    • Different religions are able to co-exist quit peacefully  irrespective of their differences. 
    • Different religions actively co-operate to achieve certain  particular aims in society.
    • Example: The teachings of Islam and Judaism concerning God  are 'one', in the sense that there are no serious differences  between these religions on that topic. (4) 

2.2.5

    • It means that when you compare a religion to other religions,  only religion A has these or those features.
    • Uniqueness in a particular religion can be an expression of how  adherents themselves see their own religion.
    • Example: The unique feature of the African Traditional Religion  is the veneration of the ancestors. (4) 

[50]

QUESTION 3 
3.1

3.1.1 YES: 

    • Coverage differs both in terms of time and quality of  coverage.
    • More time is given for majority religions, like Christianity, while  smaller religions get no coverage.
    • Minority religions are excluded from mainstream media, e.g.  Jain, Tao.
    • Some religions are selectively represented, e.g. Islam is  shown as a violent religion, with protests and terrorist attacks  getting maximum coverage. 
    • Buddhism is shown as a religion of peace; the Dalai Lama gets  positive coverage, as do Buddhist monks. 
    • Religions are heavily stereotyped, some positively, others  negatively. 
    • Minority religions get positive coverage. 
    • Christianity gets the most coverage. 
    • International visits by the Pope get full coverage, whereas other  religious leaders are hardly mentioned. 
    • The media also remains silent on (or downplays) some  religious issues. 
    • The ethnic cleansing of Myanmar's Rohigya Muslims by  Buddhists is rarely mentioned. 
    • The rise of Hindu fundamentalism in India is largely ignored,  while fundamentalism in Christianity and Islam are always  emphasised. 

NO: 

    •  The public broadcaster gives equal coverage to all major  religions.
    • The morning prayer on TV is presented by various religions in  rotation.
    • There are dedicated TV channels for each religion,  according to community needs.
    • Islam Channel and Rhema church are two such examples.
    • Radio channels too, cater for a variety of religions.
    • Hindvani, Radio Pulpit, Radio Highway and Radio Al Ansaar are  some examples.
    • The Internet has no limit on the establishment of websites  dedicated to any religion.
    • Sites for each religion will depend directly on interest shown by  its followers (frequency of visits/number of “hits”) (12)

3.1.2

    • There are political reasons. 
    • Religion is a highly contentious political issue. The public have  very strong attitudes towards religion, and media bias can  influence such a sentiment.
    • The media thrives on sensationalism, as this sells  papers/advertising space. 
    • They will therefore use biased coverage to elicit responses. 
    • The media coverage may be biased owing to ignorance about  religious matters. (8) 

3.1.3 POSITIVE: 

    • It is easier to find information on religious matters, teachings  and rulings. 
    • It allows easy access to religious material, such as sermons,  seminars and meetings.
    • Like-minded people can easily share and clarify ideas about  religion. 
    • Religion has always focused on community interaction and the  Internet is a medium that allows easy access for religious  communities. 
    • People have access to podcasts at any time, unlike attending  religious functions at fixed times. 

NEGATIVE: 

    • However, anytime access to religious material means that  attendance of religious gatherings may be adversely affected.
    • In addition, there is no moderation of religious comments on  social media. Any person, religious or ignorant about religion,  can post comments. These comments may be true or untrue.
    • These may be untrue, and negatively influence gullible people.
    • Owing to anonymity on the Internet, a person can post hate  speech, and incite religious hatred, without being arrested. 
      NOTE: Other relevant responses must be credited. (14) 

3.2

3.2.1

    • The mosque and cathedral are in close proximity to each other.  This facilitates cultural and religious interaction. 
    • It is a historical landmark. 
    • It houses the Denis Hurley Centre. 
    • The archbishop has served at the cathedral for many years. (4)

3.2.2

    • World Religions in Concert (2) 

3.2.3

    • To encourage unity, tolerance and respect amongst different  religions through a multifaith concert. 
    • To celebrate the official opening of the Denis Hurley Centre 
    • To give opportunity to different religions to demonstrate their  talents and gifts.
    • To entertain the audience. 
    • To demonstrate the diversity of religions. (6)

3.2.4

    • The report is fair because it shows the unity of different religions  celebrating one common goal.
    • The report shows that there is harmony and co-operation  amongst religions. 
    • The report motivates and makes people aware of the unity that  is amongst the religions. 
    • The report promotes respect of all religions by stating/  mentioning the activities performed by different religions (4) 

[50] 

QUESTION 4  
4.1 YES: 

  • The article shows the attempt by one religion to dominate others. 
  • This period was characterised by the Crusades, when Christians waged  wars against Muslims and Jews. 
  • The Crusades were Christian military expeditions, specifically intended  to re-take Holy Lands.
  • These holy wars were sanctioned by the Church. 
  • Furthermore, Christians were not attacked. 
  • This was also the period of the Spanish Inquisition. 
  • This was a religious court intended to force conversion to Christianity.
  • It is therefore clear that the conflict was mainly religious.

NO: 

  • Although Christians mounted military attacks against Muslims and Jews,  this was not primarily a religious conflict. 
  • It was about political and economic control. 
  • The goal of the Christians was not to forcibly convert people to Christianity.
  • This is illustrated by the fact that Muslims did not leave the Christian  dominated areas. 
  • Jews also continued to live among the other religions. 
  • This indicates that harmonious interaction between people of the three  religions continued. (12) 

4.2

4.2.1 Causes of the conflict 
EXAMPLE 1: ISRAEL-PALESTINE CONFLICT 

    • After World War II Britain issued the Balfour Declaration.
    • This made Palestine a British Protectorate.
    • Palestinians were never consulted on the matter. 
    • In terms of the Balfour Declaration, sections of Palestinian land  were set aside for Jews from Europe to settle.
    • Jews initially bought land from Palestinians, but later forced  them off their lands. 
    • In 1948 Jews declared their independence from Palestine and  named their land Israel.
    • Jews emigrated en masse from Europe and Muslim countries to  the new Jewish state.
    • Muslims were forced to flee the land Jews called Israel. 
    • The settlers soon invaded land belonging to Palestinians, and  the latter became refugees.
    • Today Jews still continue to build settlements in confiscated  Palestinian land.

EXAMPLE 2: CONFLICT IN NORTHERN IRELAND 

    • The conflict in this country is intra-religious./Sectarian
    • The conflict is between the Catholics and Protestants.
    • These two groups belong to the Christian religion.
    • Northern Ireland is constitutionally part of the United Kingdom.
    • Its population is religiously split between Protestants and  Catholics.
    • For decades some Catholics in Northern Ireland have fought for  independence from the United Kingdom.
    • Northern Ireland has also been fighting for union with the  Republic of Ireland.
    • The Protestants have been resisting.
    • The result has been a long and sporadic civil war. (10) 

4.2.2 The extent to which religion is involved in the conflict 
EXAMPLE 1: ISRAEL-PALESTINE CONFLICT 

    • It is only some Jews who claim the land as a 'God-given right'.
    • Orthodox Jews reject the concept of a Jewish homeland. 
    • In this case, Jews use religion to both justify and reject the  existence of a Jewish homeland. 
    • This leads to low-level intra-religious conflict among the Jews. 
    • However, the Palestine-Israel conflict is not religious: it is about  land and human rights. 

EXAMPLE 2: CONFLICT IN NORTHERN IRELAND 

    •  Northern Ireland is constitutionally part of the United Kingdom,  which is largely Protestant.
    • Northern Ireland's population is religiously split between  Protestants and Catholics, with Catholics in the majority.
    • For decades some Catholics in Northern Ireland have fought for  independence from the Protestant United Kingdom.
    • Northern Ireland has also been fighting for union with the  Republic of Ireland.
    • The Protestants in both Ireland and United Kingdom have been  resisting a break-away by Catholics.
    • The result is a long and violent intra-religious civil war.
    • The RIRA (Real Irish Republican Army) is continuing the fight  for independence, albeit on a smaller scale. (10)

4.2.3 What religions can do to resolve the conflict 
EXAMPLE 1: ISRAEL-PALESTINE CONFLICT 

    • Each of the Abrahamic religions should develop understanding  and respect of the other.
    • This will lead to tolerance, so that religion may not be used as  an excuse to oppress one another. 
    • They should foster interreligious partnerships among the various  communities, as they are divided along religious lines. 
    • They should have joint prayer meetings at sites holy to each  religion.
    • Religion should never be used to abuse the human rights of  people from other religions. 

EXAMPLE 2: CONFLICT IN NORTHERN IRELAND 

    • This is an intra-religious conflict.
    • The Catholics and the Protestant should recognise the reality  that they belong to one religion.
    • The two religions should also form an organisation for peace.
    • The organisation should be inclusive of these two branches  of religion.
    • The Catholics and the Protestants should use their common  teachings and beliefs to find a solution.
    • The two religious branches should establish a task team to  enhance peaceful negotiations with the politicians. (8) 

4.3 EXAMPLE 1: 

  • In 2000 Pope John Paul II spoke of the need to bring peace to the Middle  East.
  • He was the first pontiff to speak publicly of a political situation from a  religious perspective.
  • To symbolise his acceptance of other faiths, he visited the Western Wall in  the Jewish quarter of Jerusalem.
  • He acknowledged that the Holy land is equally sacred to Muslims, Jews  and Christians.
  • In another symbolic act of interreligious harmony, Pope John Paul II issued  an unprecedented apology for the past sins of the Catholic Church.
  • This included the unjustified violence of the Crusades and the Inquisition. 

EXAMPLE 2: 

  • King Goodwill Zwelithini is both a Zulu king and a traditional religious  leader.
  • While he is a member of the Anglican Church, he also presides over  African Traditional Religious rituals. He illustrates that both religions are  complementary.
  • He has officially represented the Zulu nation at religious gatherings of  various Christian denominations.
  • An example is his visits to the Sheme Church. 
  • Another example is his May 2016 visit to the Juma Masjid (mosque) in  Durban, where he emphasised respect and tolerance for all faiths. (10)

[50]

QUESTION 5 
5.1

5.1.1

    • A belief is what adherents of a religion hold to be true.
    • They are uniting elements of a religion. 
    • They are closely connected to religious rituals. 
    • Example: In Christianity, the Eucharist commemorates the death  and resurrection of Jesus Christ. (6) 

5.1.2

    • An ideology refers to the prevailing worldview that gives meaning  to a person's existence. 
    • An ideology is the broadest category used to describe the beliefs  of an individual. 
    • Ideologies are always contested. 
    • Example: Religious ideologies include world religions, such as  Buddhism and African Traditional Religion. 
    • Secular ideologies include Communism and Materialism. (6) 

5.2

  • The Tao-te–Ching was written in a night by its legendary founder Lao-tzu.
  • He was born with white hair. 
  • He spent eight or 80 years in his mother's womb. 
  • According to Tao it is impossible to describe divinity completely. 
  • The working of the universe is divine. 
  • All things come from being and being comes from non-being. 
  • According to the Taoist, everything in creation consists of two kinds of  forces, the yang and the yin. (10) 

5.3

  • The World Conference of Religions for Peace has been involved in  mediating talks and agreements between groups at war with each other.
  • It helps with reconciliation in communities that are in conflict with each  other because of ethnic and political differences. 
  • It organises a worldwide network of religious women's organisations and  has a programme to help children in Africa who are affected by Aids.
    It is committed to issues such as:  
    • Conflict and reconciliation
    • Disarmament and security 
    • Development and ecology 
    • Human rights and responsibilities 
    • Peace and education (10)

5.4

  • There was unity amongst different religions and denominations because  they had one common goal, namely to eradicate apartheid. 
  • The South African Council of Churches was formed in 1968, so that  Christians could oppose the National Party's racist interpretations of the  Bible. 
  • The Call of Islam was formed in 1984. 
  • Jews for Justice was formed in 1985. 
  • Such organisations united people of faith against Apartheid. 
  • The South African branch of the World Conference of Religions for Peace  (WCPR), led by people like Frank Chikane and Desmond Tutu, played a  significant role in the 1980s and 1990s. 
  • Religious organisations had an obligation to uphold the moral responsibility  in guiding communities and encouraging them to vote in the elections. 
  • It also held briefings on major national and international issues. 
  • Together with the Health Education and Aids Research Division at the  University of KwaZulu-Natal, it has formed an HIV and Aids Interreligious  Forum. (12) 

5.5

  • The Programme for Christian – Muslim relations in Africa (PROCMURA)
  • The Inter – Faith Action for Peace in Africa (IFAPA) 
  • The African Council of Religious Leaders (ACRL) (6)

[50] 
 TOTAL SECTION B: 100 
GRAND TOTAL: 150

RELIGIOUS STUDIES
PAPER 2
GRADE 12 
NSC PAST PAPERS AND MEMOS
FEBRUARY/MARCH 2017

QUESTIONS

INSTRUCTIONS AND INFORMATION 

  1. This question paper consists of FIVE questions.
  2. Answer any THREE questions. 
  3. Read ALL the questions carefully.
  4. Number the answers correctly according to the numbering system used in this question paper.
  5. The length of your answers must be in accordance with the marks allocated to each question.
  6. Write neatly and legibly.

QUESTION 1 
Read the extracts below and answer the questions that follow. 

All religions aim to balance the rights of the individual and the rights of the community.  It is when this balance is upset that all types of social challenges arise. 

This need for balance is illustrated in the media article below.  

Eastern Cape leaders want answers from Nelson Mandela's grandson, Inkosi  Zwelivelile 'Mandla' Mandela, about why he reportedly converted to Islam when he  married a Muslim woman. 

[Source: www.Timeslive.co.za/Local2016/02]

1.1 Give reasons why Eastern Cape leaders are not happy about the marriage  between Inkosi 'Mandla' Mandela and the Muslim woman. (10) 
1.2 What do you think the Inkosi would say to justify his interreligious marriage? (20) 
1.3 Choose any ONE religion and discuss its teachings about the rights of the  individual and the rights of the community. (20)

[50] 

QUESTION 2 
Read the extract below and answer the questions that follow. 

It is true that in most religions, different interpretations of beliefs exist. This leads to  major differences that sometimes culminate in the formation of strands or branches  and other divisions, for example different denominations in Christianity.  

[Adapted from Shuters Top Class Religion Studies Grade 12]

2.1 Choose ONE religion and discuss the internal differences under the following  headings: 

2.1.1 Internal differences concerning beliefs (18)
2.1.2 Internal differences concerning governance (18) 

2.2 With reference to the central teachings of any ONE religion, discuss the place  and responsibility of humanity in the world. (14)

[50]

QUESTION 3  
3.1 Discuss the importance of the following in the context of religion:

3.1.1 Inspiration (10)
3.1.2 Oral tradition (10) 

3.2 Compare the role played by religious teachings in the Abrahamic religions  with the role played by religious teachings in the Eastern religions. (14) 
3.3 State FOUR hermeneutical principles and explain EACH of them. (16)

[50] 

QUESTION 4  
Study the extract below and answer the questions that follow. 

Scientists refer to the attempt to understand the evolution of the universe as  'cosmology'. Currently the most popular scientific theory of the universe is the so-called  Big Bang theory. 

[Adapted from Shuters Top Class Religion Studies Grade 12]

4.1 Write SEVEN facts about the Big Bang theory. (14)
4.2 Explain why some religions have rejected Darwin's theory of evolution. (22) 
4.3 Discuss the views of Buddhism on the theory of evolution. (14)

[50] 

QUESTION 5  
Read the extract below and answer the questions that follow. 

When people become actively secular, they find that they need to put forward a theory  of their own, sometimes to replace religion. 

[Adapted from Religion Studies Grade 12, Steyn]

5.1 Explain the term secular humanism with reference to the statement above. (10)
5.2 Discuss the historical origin of Western secular humanism. (20) 
5.3 Describe any ONE secular world view and state whether you agree or  disagree with its teachings. Give reasons for your answer. (20)

[50] 
TOTAL: 150

RELIGIOUS STUDIES
PAPER 1
GRADE 12 
NSC PAST PAPERS AND MEMOS
FEBRUARY/MARCH 2017

QUESTIONS

INSTRUCTIONS AND INFORMATION 

  1. This question paper consists of SECTION A and SECTION B.
  2. SECTION A: COMPULSORY
    SECTION B: Answer any TWO questions in this section. 
  3. Read ALL the questions carefully.
  4. Number the answers correctly according to the numbering system used in this  question paper. 
  5. Write neatly and legibly.

SECTION A (COMPULSORY) 
QUESTION 1  
1.1 Various options are provided as possible answers to the following questions.  Write down the question number (1.1.1–1.1.10), choose the answer and make  a cross (X) over the letter (A–D) of your choice in the ANSWER BOOK. 
EXAMPLE: 
1.1.11 EXAMPLE

1.1.1 To establish communication with ancestors, worshippers of the  African Traditional Religion must engage in … 

  1. stories.
  2. rituals.
  3. miracles. 
  4. ubuntu. (1) 

1.1.2 The Tao is … 

  1. the universe.
  2. the path of the universe. 
  3. oscillation. 
  4. All the above-mentioned (1) 

1.1.3 The mystical dimension of Islam is often called … 

  1. a trance. 
  2. Shi'ism.
  3. Sufism. 
  4. Zakaat/Zakat. (1) 

1.1.4 The founder of Taoism was … 

  1. Tao-te Ching. 
  2. Buddha. 
  3. Chuang-Tzu.
  4. Lao-tzu. (1) 

1.1.5 The collection of teachings of the Prophet Muhammad is called  the … 

  1. Qur'an.
  2. Vedas. 
  3. Tripitaka.
  4. Hadith. (1)

1.1.6 A ritual based on Jesus' last meal is … 

  1. the Eucharist.
  2. Christmas. 
  3. Easter.
  4. the Passover. (1) 

1.1.7 … is a world view based solely on human reasoning. 

  1. Socialism
  2. Natural Sciences
  3. Secularism
  4. Enlightenment (1) 

1.1.8 Zen Buddhism originated … 

  1. in Iran.
  2. from Theravada Buddhism.
  3. from Hinduism.
  4. from Mahayana Buddhism. (1) 

1.1.9 Catholics attend church services called the … 

  1. hajj.
  2. Mass.
  3. Holy Communion.
  4. Mitzvot. (1) 

1.1.10 A teaching not common to Judaism: 

  1. Giving charity
  2. Belief in the afterlife
  3. Belief in the ancestors
  4. The Sabbath (1)

1.2 Complete the following sentences by filling in the missing word(s). Write only  the word(s) next to the question number (1.2.1–1.2.5) in the ANSWER BOOK. 

1.2.1 The Bahá'i faith originated in the country presently called … (1)
1.2.2 In Buddhism Tripitaka means … (1)
1.2.3 The German priest whose teachings led to Protestantism was … (1)
1.2.4 The two opposing forces in Taoism are called … (1)
1.2.5 Jews observe Divine Law called the … (1) 

1.3 Choose the word in each list below that does NOT match the rest. Write down  the word and a reason next to the question number (1.3.1–1.3.5) in the  ANSWER BOOK. 

1.3.1 Ancestors; Clan; Ilimo; Tanach (2)
1.3.2 Bahá'u'lláh; Haifa; Kitáb-i-Aqdas; Abu Bakr (2)
1.3.3 Brahma; Vishnu; Nirvana; Shiva (2)
1.3.4 Theravada; Pali Canon; Sanskrit, Mahayana (2)
1.3.5 Matthew; Mark; Jesus; John (2) 

1.4. Each of the statements below is FALSE. Change ONE term/concept in each  statement to make it TRUE. Write down the TRUE statement next to the  question number (1.4.1–1.4.5) in the ANSWER BOOK. 
EXAMPLE: Apples and grapes are vegetables. 
ANSWER: 1.4.6 Apples and grapes are fruit. 

1.4.1 The most well-known Bodhisattva is Chuang-Tzu. (2)
1.4.2 The Shi'a holy shrine of Karbala is in Saudi Arabia. (2)
1.4.3 The longest epic in Hinduism is the Vedas. (2)
1.4.4 The tangible expression of the oral Torah is Nervim. (2)
1.4.5 The highest goal of Buddhist practice is Darma. (2)

1.5 Choose a description from COLUMN B that matches the term in COLUMN A.  Write only the letter (A–G) next to the question number (1.5.1–1.5.5) in the  ANSWER BOOK. 

COLUMN A 

COLUMN B

1.5.1 Karma 
1.5.2 Ilimo 
1.5.3 Orthodox
1.5.4 Hasidim 
1.5.5 Haifa

A headquarters of the Bahá'i faith 
B a sect of Judaism which emphasises  kindness and prayer 
C birthplace of the Buddha 
D helping one's neighbours unconditionally
E every action has an effect on the journey  of the soul   
F traditional religious beliefs; keeping to the original 
G a diviner who heals the living

(5 x 1) (5) 
1.6 In the context of religion, write TWO facts about EACH of the following terms:

1.6.1 Zen (2)
1.6.2 Dogma (2)
1.6.3 Bahá'u'lláh (2)
1.6.4 Anthropomorphism (2)
1.6.5 Reincarnation (2) 

TOTAL SECTION A: 50

SECTION B 
Answer any TWO questions in this section. 
QUESTION 2 
2.1 Read the extract below and answer the questions that follow. 

According to the Bill of Rights in the South African Constitution 'everyone has  the right to freedom of conscience, religion, thought, belief and opinion'.

2.1.1 What role did religions play in the development of the Human  Rights Charter? Give examples to illustrate the answer. (18) 
2.1.2 Discuss the difference between respect and tolerance. (4) 
2.1.3 How is religious tolerance different in Western and Eastern  cultures? (8) 

2.2 Explain the terms below in a religious context and give ONE example of each:

2.2.1 Similarity (4)
2.2.2 Identity (4)
2.2.3 Colonialism (4)
2.2.4 Unity (4) 
2.2.5 Uniqueness (4)

[50]

QUESTION 3 
3.1 Read the article below and answer the questions that follow. 

MEDIA PORTRAYALS OF RELIGION IN SOUTH AFRICA 

South Africa is a culturally diverse country that is home to many different  religions. These religions are not always equally represented in the media,  where portrayals of religion are often negatively stereotyped and  disempowering. These stereotypes exist for a variety of reasons, from political  to financial. Religious stereotypes can be found throughout a wide variety of  media, including television, movies and video games. 

[Adapted from http://mediasmarts.ca. Accessed on 16 June 2016.]

3.1.1 Do you agree that 'religions are not always equally represented in  the media' in South Africa? Give reasons and use suitable examples  to illustrate your answer. (12) 
3.1.2 Discuss possible factors that may cause the media to be biased  against reporting religious issues. (8) 
3.1.3 Discuss the positive and negative effects of the Internet on religion. (14)

3.2 Read the newspaper article below and answer the questions that follow. 

DURBAN'S CALL TO DEVOTION 

On Monday night the Muslim call to prayer from the Juma Mosque was  transmitted a mere 200 metres to the 112-year-old Emmanuel Cathedral in  the Durban city centre. This occurrence opened a multifaith concert held to  celebrate the official opening of the Denis Hurley Centre, on the day that  would have marked the Catholic archbishop's 100th birthday. 
The spectacular World Religions in Concert took place before an audience of  800 and included Buddhist drummers, Indian dancers, lighting of candles in a Jewish menorah and the recital of a Zulu poem of praise. 

 [Adapted from The Times, November 2015]

3.2.1 Give TWO reasons why this particular cathedral was chosen for  the event. (4) 
3.2.2 What was this multifaith event called? (2)
3.2.3 What, do you think, were the goals of the function? (6) 
3.2.4 Do you think the report is fair and unbiased? Give TWO reasons  for your answer. (4)

QUESTION 4 
Study the extract below and answer the questions that follow. 

The three Abrahamic faiths lived side by side in Portugal-Spain during the 782 years of  Muslim-Christian rivalry on its soil. This was despite Christians waging a military  struggle to exert sole control. For generations Muslims continued to reside in areas the  Christians retook … and Jews flourished on both sides of the divide. 

[Adapted from Top Class Religion Studies, Grade 12]

4.1 Do you think the article above refers to a religious conflict? Give reasons to  support your views. (12) 
4.2 Identify ONE area of recent conflict, anywhere in the world, and discuss:

4.2.1 The causes of the conflict (10)
4.2.2 The extent to which religion is involved in the conflict (10)
4.2.3 What religions can do to resolve the conflict (8) 

4.3 Discuss ONE religious leader who has worked to bring about interreligious  harmony. (10)

[50] 

QUESTION 5 
5.1 Use a suitable example to explain EACH of the following terms in the context  of religion: 

5.1.1 Belief (6)
5.1.2 Ideology (6)

5.2 Discuss any FIVE unique features of Taoism. (10) 
5.3 The World Conference of Religions for Peace is one organisation promoting  interreligious dialogue globally. Discuss FIVE functions of this organisation  in detail. (10) 
5.4 What role did interreligious co-operation play in South Africa prior to the  democratic election in 1994? (12) 
5.5 Name THREE African organisations that develop cordial relationships  between different religions. (6)

[50] 
TOTAL SECTION B: 100 
GRAND TOTAL: 150

PHYSICAL SCIENCES
SCHOOL BASED ASSESSMENT EXEMPLARS - CAPS
GRADE 12
LEARNER'S GUIDE

TABLE OF CONTENT
CONTENT PAGE
  Introduction   3
  Objectives  3
3   Assessment Tasks for Grade 12 Practical Work  3
4   Exemplars of Practical Work as Formal Assessment Tasks 4
  4.1 Term 1:
Preparation of esters and smell identification
4
  4.2 Term 2:
Conservation of linear momentum
9
  4.3 Term 3:
Electricity and magnetism 
 
    Part 1: Determine the internal resistance of a battery.  14
   

Part 2: Set up a series-parallel network with known resistor. 
Determine the equivalent resistance using an ammeter and a voltmeter and compare with the theoretical  value.

16

 

1. INTRODUCTION  
Assessment of a learner’s progress in Grade 12 Physical Sciences consists of two components:  

  • A school-based programme of assessment consisting of six tasks, which makes up 25% (mark out of 100) of the  total mark for Physical Sciences. Three of the six tasks comprise prescribed experiments. 
  • An external examination (out of 300 marks), which makes up the remaining 75%.  

2. OBJECTIVES 
Physical Sciences investigate physical and chemical phenomena. This is done through scientific enquiry and the  application of scientific models, theories and laws in order to explain and predict events in the physical environment. 
Practical work in Physical Sciences must be integrated with the theory to strengthen the concepts being taught. These  may take the form of simple practical demonstrations or even an experiment or practical investigation. 
As from 2014 THREE prescribed experiments will be done per year as practical activities for formal assessment: 

  • One Chemistry Practical during Term 1 
  • A Physics or a Chemistry Practical during Term 2  
  • A Physics Practical during Term 3. 

This learner guide will provide support to the learner and teacher in performing these practical activities.

3. ASSESSMENT TASKS FOR GRADE 12 PRACTICAL WORK 
The table below lists the prescribed formal assessment activities for practical work and the weighting for the annual SBA.

TERM 

PRESCRIBED PRACTICAL ACTIVITIES FOR FORMAL ASSESSMENT 

WEIGHTING

1

EXPERIMENT (CHEMISTRY) 
The preparation of esters and smell identification

15% of annual SBA

2

EXPERIMENT (CHEMISTRY) 
How do you use the titration of oxalic acid against sodium hydroxide to  determine the concentration of the sodium hydroxide?  
OR 

EXPERIMENT (PHYSICS) 
The conservation of linear momentum

20% of annual SBA

3

EXPERIMENT (PHYSICS) 
Part 1 

Determine the internal resistance of a battery. 
Part 2 
Set up a series-parallel network with a known resistor. Determine the  equivalent resistance using an ammeter and a voltmeter and compare with  the theoretical value.

15% of annual SBA

 

4. EXEMPLARS OF PRACTICAL WORK AS FORMAL ASSESSMENT TASKS
TERM 1: PRACTICAL WORK 
KNOWLEDGE AREA: MATTER AND MATERIALS 
4.1 PREPARATION OF ESTERS AND SMELL IDENTIFICATION 

Introduction 
Esters have a very fruity smell. Naturally occurring esters are found in fruits. Esters can be synthesised by the reaction of  a carboxylic acid and an alcohol. This reaction is known as esterification. This reaction can be catalysed by concentrated  sulphuric acid. 

Aim 

  • Produce different esters by using a range of carboxylic acids and alcohols. 
  • Identify the esters formed by their smell.  

Apparatus 

  • Safety goggles 
  • Test tubes 
  • Dropping pipettes 
  • 250 ml beaker 
  • Test tube rack 
  • Bunsen burner 
  • Heat resistant mat/tile 
  • Tripod 
  • Wire gauze 
  • Retort stand 
  • Chemicals: methanol, ethanol, propanol, ethanoic acid, salicylic acid, sulphuric acid and 0,5 mol.dm-3 sodium  carbonate 

Method 

  1. Place 1 drop of concentrated sulphuric acid in a test tube. 
  2. Add 10 drops of ethanoic acid in the same test tube. 
  3. Add 10 drops of ethanol to the mixture. 

150 prepare a water bath

PREPARE A WATER BATH 

  1. Pour about 100 cm3 of water into the 250 cm3 beaker. 
  2. Carefully lower the tube into the beaker so that it stands upright. 
  3. Heat the beaker gently on a tripod and gauze until the water begins to boil, and then stop the heating. 
  4. Stand for 1 minute in the hot water. If the mixture in the tube boils, use the tongs to lift it out of the water until the  boiling stops, and then return it to the hot water. 
  5. After 1 minute, carefully remove the test tube and allow it to cool. 
    161
  6. When cool, pour the mixture into a test tube half-full of 0,5 mol.dm-3 sodium carbonate solution. There will be  some effervescence. Mix well. A layer of ester will separate and float on top of the aqueous layer. 

    162

    151 caution
  7. Smell the product by gently wafting the odour towards your nose with your hand. 
  8. Repeat steps 1 to 10 but use METHANOL and PROPANOL as the alcohol. 
  9. Repeat steps 1 to 10 but use SALICYLIC ACID and METHANOL. 
  10. Results AND INTERPRETATION of results 

Complete the tables below.  
Choose ONE of the following to identify the ester formed by smell:  

  • Paint 
  • Pear 
  • Pineapple 
  • Strawberry 
  • Ice cream 
  • Nail polish remover 
  • Wintergreen

EXPERIMENT 1: ETHANOL + ETHANOIC ACID  (16)

SMELL

                                                                                                                              

WORD  EQUATION

 

STRUCTURAL  FORMULA  
CHEMICAL  EQUATION

 

BALANCED  CHEMICAL  EQUATION

 

EXPERIMENT 2: METHANOL + ETHANOIC ACID  (16)

SMELL

                                                                                                                               

WORD  EQUATION

 

STRUCTURAL  FORMULA 
CHEMICAL  EQUATION

 

BALANCED  CHEMICAL  EQUATION

 

EXPERIMENT 3: PROPANOL + ETHANOIC ACID  (16)

SMELL

                                                                                                                               

WORD  EQUATION

 

STRUCTURAL  FORMULA 
CHEMICAL  EQUATION

 

BALANCED  CHEMICAL EQUATION

 

EXPERIMENT 4: METHANOL + SALICYLIC ACID  (2) 

SMELL

                                                                                                                               

DISCUSSION OF RESULTS

  1. Which property of sulphuric acid makes it suitable to use as a catalyst for the preparation of esters? (2)
  2. Why do we heat the test tube in a water bath and not directly over a flame? (2)
  3. With reference to the characteristic smells of esters, name TWO examples where esters are used in different  industries.  (4) 
  4. Why do esters with higher molecular weight not have strong fragrances? (2)

TOTAL: 60

TERM 2: PRACTICAL WORK 
KNOWLEDGE AREA: MECHANICS 
4.2 CONSERVATION OF LINEAR MOMENTUM 
INTRODUCTION 
Momentum is mass in motion. The amount of momentum of an object is determined by two variables, namely mass and  velocity. 
Linear momentum (momentum in a straight line) can be defined as the product of mass and velocity. 
The verification of the conservation of momentum can be determined experimentally during an explosion and a  collision. 

AIM
To verify the conservation of linear momentum during an explosion. 

APPARATUS

  • Trolley track 
  • Trolleys 
  • Meter ruler 
  • Buffers (wooden plank or brick) 

METHOD 

  1. Place two trolleys, one of which contains a compressed spring, against each other on a smooth, horizontal floor. 
  2. Place another trolley on top of one of the other trolleys in Step 1. These  two trolleys now represent a mass of 2 m, while the single trolley represents a mass of m. 

    152 assesment exemplar
  3. Place two sturdy wooden planks on either side of the setup (not further than  1–1,5 m from the setup) as shown in the diagram below. 
    153 assessment exemplar
  4. Release the spring of one trolley so that the two trolley systems move apart. Listen to the collisions against the  wooden planks. The trolley systems hit the wooden planks at different times, because one trolley system moves  more slowly than the other one (different velocities).
  5. By means of trial and error, find a position from which the trolley systems move so that both trolleys will hit the  wooden planks on both sides at the same time. Only a single collision should be heard. 
  6.  Measure the distances ∆x1 and ∆x2 that each trolley moved from the starting point to the wooden plank. These  distances represent the velocities of the two trolley systems respectively. 
  7. Repeat the above procedure to obtain two more sets of values.  

RESULTS 
Complete the following table. 

Trolley system 1 

Trolley system 2 

Total  

momentum  

after explosion  (‘unit’)

Mass 

(Trolley  

unit)

[Velocity v1

Distance 

∆x1 (cm)

Momentum 

(‘unit’)

Mass 

(trolley  

unit)

[Velocity v2

Distance 

∆x2 (cm)

Momentum 

(‘unit’)

             
             
             

(10)

INTERPRETATION AND DISCUSSION OF RESULTS

  1. Formulate an investigative question for this practical activity. (3) 
  2. State the law of the conservation of momentum.  (2)
  3. Explain why it is acceptable to consider the distances travelled by the trolleys as  a measurement of their velocities.  (2)
  4. Give a reason why this experiment must be performed more than once. (2)
    CONCLUSION
  5. Draw a conclusion from the results you obtained. (3)
    EVALUATION 
  6. What recommendations can you make to improve the results of your experiment? (4)
    APPLICATION 
  7. A boy with a mass of 50 kg and a girl with a mass of 40 kg are standing on skateboards. They press their hands  together and push each other apart as shown in the sketch. The girl moves to the right at 1 m.s-1.
    154 boy and girl
    7.1 What is the total momentum of the boy and girl before they move apart?  (2)
    7.2 Determine the velocity of the boy directly after they moved apart.  (5)

ALTERNATIVE METHOD – LINEAR AIR TRACK 
METHOD 
A collision instead of an explosion can be used to investigate the conservation of momentum. 
The diagram below illustrates the collision of trolleys on an air track.  
Trolley A with a mass of 2 kg and velocity of 1,5 m.s-1 to the right collides with a stationary trolley B with a mass of 1,5 kg. 
After the collision trolley A moves at 0,75 m.s-1 to the left and trolley B moves at 3 m.s-1 to the right. 

155 jhgsdj

INTERPRETATION OF RESULTS 

8.1 In the verification of the conservation of momentum, why is it better to make use an air track rather than a trolley  system?  (2)
8.2 Prove with a calculation that the momentum was conserved during this collision. (5) 

 TOTAL: 40

TERM 3: PRACTICAL WORK 
KNOWLEDGE AREA: ELECTRICITY AND MAGNETISM 
4.3 DETERMINE THE INTERNAL RESISTANCE AND THE EQUIVALENT RESISTANCE OF A SERIES PARALLEL NETWORK 
INTRODUCTION
The term ‘lost volts’ refers to the difference between the emf and the terminal voltage. The voltage is not ‘lost’. It is the  voltage across the internal resistance of the battery, but ‘lost’ for use in the external circuit.  
The internal resistance of the battery can be treated just like another resistor in series in the circuit. The sum of the  voltages across the external circuit plus the voltage across the internal resistance is equal to the emf:  

ε = Vload + Vinternal resistance or ε = IRexternal + Ir 

REARRANGE TO GET: V = -rI + ε  
in the form y = mx + c where m = -r 
PART 1 
Determine the internal resistance of a battery. 
AIM
To determine the internal resistance of a battery 
APPARATUS 

  • Voltmeter (or multimeter)  
  • Ammeter (or multimeter) 
  • Any size carbon-zinc battery (Choose voltage in relation to the values of the resistors) •  Battery holder 
  • Rheostat 
  • Connecting wires 
  • Switch

METHOD 
Set up the apparatus as shown in the diagram below and determine the ammeter and voltmeter readings for FIVE  different rheostat settings. 

156 ugajs

PRECAUTION: Do not keep the switch on too long. It will heat the battery and cause it to run down.
RESULTS 

  1. Tabulate the terminal potential difference (volts)- and electric current (amperes) readings obtained from the  experiment. (10)
    INTERPRETATION AND DISCUSSION OF RESULTS
  2.  Identify the:
    2.1 Independent variable
    2.2 Dependent variable
    2.3 Controlled variable (3 x 2) (6) 
  3. Why do we include a rheostat in the circuit? (2)
  4. Draw a graph of the voltmeter readings versus ammeter readings. (8) 
  5. Is the gradient of the graph positive or negative? Explain. (3)
  6. Use the graph to determine the internal resistance of the battery. (4)
  7. Which point on your graph represents the emf of the battery? Explain. (4)
    CONCLUSION 
  8. Draw a conclusion from the results obtained. (2)

PART 2  
Set up a series-parallel network with known resistors. Determine the equivalent resistance using an ammeter  and a voltmeter and compare with the theoretical value. 
AIM
To determine the equivalent resistance of a series-parallel network and compare it with the calculated theoretical value Apparatus 

  • Three fixed resistors with known values (not too high values) 
  • Voltmeter (or multimeter) 
  • Ammeter (or multimeter) 
  • Battery (choose voltage in relation to the values of the resistors) 
  • Battery holder 
  • Connecting wires 
  • Switch 

METHOD 
Set up the circuit as shown in the diagram below. 
Record the voltmeter and ammeter readings obtained. 

157 uyjfsjdb

INTERPRETATION AND DISCUSSION OF RESULTS

  1. From the readings obtained in your experiment, determine the equivalent resistance of the circuit. (4)
  2. By using the values of R1, R2, R3, calculate the theoretical value of the equivalent resistance. (5)
    CONCLUSION
  3. Compare the values obtained in 1 and 2 above and draw a suitable conclusion. (2)

TOTAL: 50 

PHYSICAL SCIENCES
SCHOOL BASED ASSESSMENT EXEMPLARS - CAPS
GRADE 12
TEACHER'S GUIDE

TABLE OF CONTENT
CONTENT PAGE
  Introduction   3
  Objectives  3
3   Assessment Tasks for Grade 12 Practical Work 5
4   Quality Assurance Process 5
5   Exemplars of Practical Work as Formal Assessment Tasks 6
  5.1 Term 1:
Preparation of esters and smell identification
6
  5.2 Term 2:
Conservation of linear momentum
10
  5.3 Term 3:
Electricity and magnetism 
 
    Part 1: Determine the internal resistance of a battery.  15
   

Part 2: Set up a series-parallel network with known resistor. 
Determine the equivalent resistance using an ammeter and a voltmeter and compare with the theoretical  value.

17
6   Memorandum 18
  6.1 Esters and smell identification 18
  6.2 Conservation of linear momentum 20
  6.3 Electricity and magnesium  
    Part 1: Internal resistance of a battery 22
    Part 2: Equivalent resistance of a series-parallel network 24

 

1. Introduction 
Assessment is a continuous planned process of identifying, gathering and interpreting information about the performance  of learners, using various forms of assessment. It involves four steps: generating and collecting evidence of achievement;  evaluating this evidence; recording the findings and using this information to understand and assist in the learner’s  development to improve the process of learning and teaching. Assessment should be both informal (assessment for  learning) and formal (assessment of learning). In both cases regular feedback should be provided to learners to enhance  the learning experience. 
School-based assessment (SBA) is a purposeful collection of learners’ work that tells the story of learner’s efforts,  progress or achievement in given area(s). The quality of SBA tasks is integral to learners’ preparation for the final  examinations. The SBA component is compulsory for all learners. Learners who cannot comply with the requirements  specified according to the policy may not be eligible to enter for the subject in the final examination. 
Educators are expected to ensure that assessment tasks are relevant and suitable for the learners. Teachers should  adapt the tasks to suit the learners’ level of understanding. Tasks should be context bound. However, they should also  take cognisance of the requirements as set out in the Curriculum and Assessment Policy Statement (CAPS)  
The CAPS document contains tasks that meet the demands of the Grade 12 Physical Sciences curriculum. It is expected  that these tasks will serve as a valuable resource to: 

  • Physical Sciences teachers, in providing examples of the types and standards of school-based assessment tasks  that would be appropriate for their learners  
  • Grade 12 Physical Science learners, in providing material that will assist them in preparation for the National  Senior Certificate examinations 

2. The aims and objectives of school-based assessment 

  • School-based assessment provides a more balanced and trustworthy assessment system, increasing the range  and diversity of assessment tasks. 
  • The exemplar tasks are aimed at reflecting the depth of the curriculum content appropriate for Grade 12. 
  • They reflect the desired cognitive demands as per Bloom’s revised taxonomy: remembering, understanding,  applying, analysing, evaluating and creating. 
  • School-based assessment improves the validity of assessment by including aspects that cannot be assessed in  formal examination settings. 
  • It improves the reliability of assessment because judgements will be based on many observations of the learner  over an extended period of time. 
  • It empowers teachers to become part of the assessment process and enhances collaboration and sharing of  expertise within and across schools. 
  • It has a professional development function, building up teachers’ skills in assessment practices, which can then  be transferred to other areas of the curriculum. 
  • The tasks focus on the content of the National Curriculum Statement (NCS), as detailed in the Curriculum and  Assessment Policy Statement (CAPS) for Physical Sciences effective from 2014 for grade 12. 

The distinctive characteristics of SBA (and its strengths as one relatively small component of a coherent assessment  system) have implications for its design and implementation, in particular the nature of the assessment tasks and the  role of the teacher standardisation procedures. These implications are summarised as follows:

  • The assessment process should be linked to and be a logical outcome of the normal teaching programme, as  teaching, learning and assessment should be integration of the whole educational experience  
  • The formative/summative distinction exists in SBA, but is much less rigid and fixed than in a testing culture, i.e.  learners should receive constructive feedback and have opportunities to ask questions about specific aspects of  their progress after each planned SBA assessment activity. 
  • The SBA process, to be effective, has to be highly contextualised, dialogic and sensitive to learners’ needs, i.e.  the SBA component is not and cannot be treated as identical to an external exam in which texts, tasks and task  conditions are totally standardised and all contextual variables controlled. To attempt to do so would be to negate  the very rationale for SBA, hence schools and teachers must be granted a certain degree of trust and autonomy  in the design, implementation and specific timing of the assessment tasks. 

Teachers should ensure that learners understand the assessment criteria. Teachers should also have used these criteria  for informal assessment and teaching purposes before they conduct any formal assessments so that they are familiar  with the criteria and the assessment process. 
Assessment Tasks as outlined by the NCS and CAPS (Physical Sciences)  
The final Grade 12 mark is calculated from the National Senior Certificate (NSC) examination that learners will write (out  of 300 marks) plus school-based assessment (out of 100 marks).  
Physical Sciences investigate physical and chemical phenomena. This is done through scientific enquiry and the  application of scientific models, theories and laws in order to explain and predict events in the physical environment. 
Practical work in the Physical Sciences must be integrated with theory to strengthen the concepts being taught. These  may take the form of simple practical demonstrations or even an experiment or practical investigation. 
There are several practical activities outlined in Section 3 (Physical Sciences Content) of the CAPS document. Some  of these practical activities will be done as part of formal assessment and others can be done as part of informal  assessment. As from 2014 THREE prescribed experiments will be done per year as formal assessment tasks: 

  • One Chemistry Practical during Term 1 
  • A Physics or a Chemistry Practical during Term 2  
  • A Physics Practical during Term 3 

Thus THREE practical activities for formal assessment in Grade 12.  
(Refer to 3 Assessment Tasks p. 16 as outlined by CAPS.)

3. ASSESSMENT TASKS FOR GRADE 12 PRACTICAL WORK 
The table below lists the prescribed formal assessment activities for practical work and the weighting for the annual SBA.

TERM 

PRESCRIBED PRACTICAL ACTIVITIES FOR FORMAL ASSESSMENT 

WEIGHTING

1

EXPERIMENT (CHEMISTRY) 
The preparation of esters and smell identification

15% of annual SBA

2

EXPERIMENT (CHEMISTRY) 
How do you use the titration of oxalic acid against sodium hydroxide to  determine the concentration of the sodium hydroxide?  
OR 

EXPERIMENT (PHYSICS) 
The conservation of linear momentum

20% of annual SBA

3

EXPERIMENT (PHYSICS) 
Part 1 

Determine the internal resistance of a battery. 
Part 2 
Set up a series-parallel network with a known resistor. Determine the  equivalent resistance using an ammeter and a voltmeter and compare with  the theoretical value.

15% of annual SBA

NOTE: REFER TO THE PROGRAMME OF ASSESSMENT FOR GRADE 12 IN THE CAPS DOCUMENT [Page 148] 

4. QUALITY ASSURANCE PROCESS  
A team of experts comprising teachers and subject advisors from the provinces was appointed by DBE to develop  and compile assessment tasks. This panel of experts spent a period of four days at the DBE developing tasks based  on guidelines and policies. Moderation and quality assurance of the tasks were undertaken by national and provincial  examiners and moderators. The assessment tasks were further refined by the national internal moderators to ensure  that they are in line with the CAPS document.  
The purpose of this document is to provide both educators and learners with a set of standardised school-based  assessment (SBA) tasks. It contains useful information and guidelines in the form of exemplars.

5. EXEMPLARS OF PRACTICAL WORK AS FORMAL ASSESSMENT TASKS
TERM 1: PRACTICAL WORK 
KNOWLEDGE AREA: MATTER AND MATERIALS 
5.1 PREPARATION OF ESTERS AND SMELL IDENTIFICATION 

Introduction 
Esters have a very fruity smell. Naturally occurring esters are found in fruits. Esters can be synthesised by the reaction of  a carboxylic acid and an alcohol. This reaction is known as esterification. This reaction can be catalysed by concentrated  sulphuric acid. 

Aim 

  • Produce different esters by using a range of carboxylic acids and alcohols. 
  • Identify the esters formed by their smell.  

Apparatus 

  • Safety goggles 
  • Test tubes 
  • Dropping pipettes 
  • 250 ml beaker 
  • Test tube rack 
  • Bunsen burner 
  • Heat resistant mat/tile 
  • Tripod 
  • Wire gauze 
  • Retort stand 
  • Chemicals: methanol, ethanol, propanol, ethanoic acid, salicylic acid, sulphuric acid and 0,5 mol.dm-3 sodium  carbonate 

Method 

  1. Place 1 drop of concentrated sulphuric acid in a test tube. 
  2. Add 10 drops of ethanoic acid in the same test tube. 
  3. Add 10 drops of ethanol to the mixture. 

150 prepare a water bath

PREPARE A WATER BATH 

  1. Pour about 100 cm3 of water into the 250 cm3 beaker. 
  2. Carefully lower the tube into the beaker so that it stands upright. 
  3. Heat the beaker gently on a tripod and gauze until the water begins to boil, and then stop the heating. 
  4. Stand for 1 minute in the hot water. If the mixture in the tube boils, use the tongs to lift it out of the water until the  boiling stops, and then return it to the hot water. 
  5. After 1 minute, carefully remove the test tube and allow it to cool. 
  6. When cool, pour the mixture into a test tube half-full of 0,5 mol.dm-3 sodium carbonate solution. There will be  some effervescence. Mix well. A layer of ester will separate and float on top of the aqueous layer. 
    151 caution
  7. Smell the product by gently wafting the odour towards your nose with your hand. 
  8. Repeat steps 1 to 10 but use METHANOL and PROPANOL as the alcohol. 
  9. Repeat steps 1 to 10 but use SALICYLIC ACID and METHANOL. 
  10. Results AND INTERPRETATION of results 

Complete the tables below.  
Choose ONE of the following to identify the ester formed by smell:  

  • Paint 
  • Pear 
  • Pineapple 
  • Strawberry 
  • Ice cream 
  • Nail polish remover 
  • Wintergreen

EXPERIMENT 1: ETHANOL + ETHANOIC ACID  (16)

SMELL

                                                                                                                              

WORD  EQUATION

 

STRUCTURAL  FORMULA  
CHEMICAL  EQUATION

 

BALANCED  CHEMICAL  EQUATION

 

EXPERIMENT 2: METHANOL + ETHANOIC ACID  (16)

SMELL

                                                                                                                               

WORD  EQUATION

 

STRUCTURAL  FORMULA 
CHEMICAL  EQUATION

 

BALANCED  CHEMICAL  EQUATION

 

EXPERIMENT 3: PROPANOL + ETHANOIC ACID  (16)

SMELL

                                                                                                                               

WORD  EQUATION

 

STRUCTURAL  FORMULA 
CHEMICAL  EQUATION

 

BALANCED  CHEMICAL EQUATION

 

EXPERIMENT 4: METHANOL + SALICYLIC ACID  (2) 

SMELL

                                                                                                                               

DISCUSSION OF RESULTS

  1. Which property of sulphuric acid makes it suitable to use as a catalyst for the preparation of esters? (2)
  2. Why do we heat the test tube in a water bath and not directly over a flame? (2)
  3. With reference to the characteristic smells of esters, name TWO examples where esters are used in different  industries.  (4) 
  4. Why do esters with higher molecular weight not have strong fragrances? (2)

TOTAL: 60

TERM 2: PRACTICAL WORK 
KNOWLEDGE AREA: MECHANICS 
4.2 CONSERVATION OF LINEAR MOMENTUM 
INTRODUCTION 
Momentum is mass in motion. The amount of momentum of an object is determined by two variables, namely mass and  velocity. 
Linear momentum (momentum in a straight line) can be defined as the product of mass and velocity. 
The verification of the conservation of momentum can be determined experimentally during an explosion and a  collision. 

AIM
To verify the conservation of linear momentum during an explosion. 

APPARATUS

  • Trolley track 
  • Trolleys 
  • Meter ruler 
  • Buffers (wooden plank or brick) 

METHOD 

  1. Place two trolleys, one of which contains a compressed spring, against each other on a smooth, horizontal floor. 
  2. Place another trolley on top of one of the other trolleys in Step 1. These  two trolleys now represent a mass of 2 m, while the single trolley represents a mass of m. 
  3. Place two sturdy wooden planks on either side of the setup (not further than  1–1,5 m from the setup) as shown in the diagram below. 
    152 assesment exemplar
  4. Release the spring of one trolley so that the two trolley systems move apart. Listen to the collisions against the  wooden planks. The trolley systems hit the wooden planks at different times, because one trolley system moves  more slowly than the other one (different velocities).
    153 assessment exemplar
  5. By means of trial and error, find a position from which the trolley systems move so that both trolleys will hit the  wooden planks on both sides at the same time. Only a single collision should be heard. 
  6.  Measure the distances ∆x1 and ∆x2 that each trolley moved from the starting point to the wooden plank. These  distances represent the velocities of the two trolley systems respectively. 
  7. Repeat the above procedure to obtain two more sets of values.  

RESULTS 
Complete the following table. 

Trolley system 1 

Trolley system 2 

Total  

momentum  

after explosion  (‘unit’)

Mass 

(Trolley  

unit)

[Velocity v1

Distance 

∆x1 (cm)

Momentum 

(‘unit’)

Mass 

(trolley  

unit)

[Velocity v2

Distance 

∆x2 (cm)

Momentum 

(‘unit’)

             
             
             

(10)

INTERPRETATION AND DISCUSSION OF RESULTS

  1. Formulate an investigative question for this practical activity. (3) 
  2. State the law of the conservation of momentum.  (2)
  3. Explain why it is acceptable to consider the distances travelled by the trolleys as  a measurement of their velocities.  (2)
  4. Give a reason why this experiment must be performed more than once. (2)
    CONCLUSION
  5. Draw a conclusion from the results you obtained. (3)
    EVALUATION 
  6. What recommendations can you make to improve the results of your experiment? (4)
    APPLICATION 
  7. A boy with a mass of 50 kg and a girl with a mass of 40 kg are standing on skateboards. They press their hands  together and push each other apart as shown in the sketch. The girl moves to the right at 1 m.s-1.
    154 boy and girl
    7.1 What is the total momentum of the boy and girl before they move apart?  (2)
    7.2 Determine the velocity of the boy directly after they moved apart.  (5)

ALTERNATIVE METHOD – LINEAR AIR TRACK 
METHOD 
A collision instead of an explosion can be used to investigate the conservation of momentum. 
The diagram below illustrates the collision of trolleys on an air track.  
Trolley A with a mass of 2 kg and velocity of 1,5 m.s-1 to the right collides with a stationary trolley B with a mass of 1,5 kg. 
After the collision trolley A moves at 0,75 m.s-1 to the left and trolley B moves at 3 m.s-1 to the right. 
155 jhgsdj
INTERPRETATION OF RESULTS 

8.1 In the verification of the conservation of momentum, why is it better to make use an air track rather than a trolley  system?  (2)
8.2 Prove with a calculation that the momentum was conserved during this collision. (5) 

 TOTAL: 40

TERM 3: PRACTICAL WORK 
KNOWLEDGE AREA: ELECTRICITY AND MAGNETISM 
4.3 DETERMINE THE INTERNAL RESISTANCE AND THE EQUIVALENT RESISTANCE OF A SERIES PARALLEL NETWORK 
INTRODUCTION
The term ‘lost volts’ refers to the difference between the emf and the terminal voltage. The voltage is not ‘lost’. It is the  voltage across the internal resistance of the battery, but ‘lost’ for use in the external circuit.  
The internal resistance of the battery can be treated just like another resistor in series in the circuit. The sum of the  voltages across the external circuit plus the voltage across the internal resistance is equal to the emf:  

ε = Vload + Vinternal resistance or ε = IRexternal + Ir 

REARRANGE TO GET: V = -rI + ε  
in the form y = mx + c where m = -r 
PART 1 
Determine the internal resistance of a battery. 
AIM
To determine the internal resistance of a battery 
APPARATUS 

  • Voltmeter (or multimeter)  
  • Ammeter (or multimeter) 
  • Any size carbon-zinc battery (Choose voltage in relation to the values of the resistors) •  Battery holder 
  • Rheostat 
  • Connecting wires 
  • Switch

METHOD 
Set up the apparatus as shown in the diagram below and determine the ammeter and voltmeter readings for FIVE  different rheostat settings. 
156 ugajs
PRECAUTION: Do not keep the switch on too long. It will heat the battery and cause it to run down.
RESULTS 

  1. Tabulate the terminal potential difference (volts)- and electric current (amperes) readings obtained from the  experiment. (10)
    INTERPRETATION AND DISCUSSION OF RESULTS
  2.  Identify the:
    2.1 Independent variable
    2.2 Dependent variable
    2.3 Controlled variable (3 x 2) (6) 
  3. Why do we include a rheostat in the circuit? (2)
  4. Draw a graph of the voltmeter readings versus ammeter readings. (8) 
  5. Is the gradient of the graph positive or negative? Explain. (3)
  6. Use the graph to determine the internal resistance of the battery. (4)
  7. Which point on your graph represents the emf of the battery? Explain. (4)
    CONCLUSION 
  8. Draw a conclusion from the results obtained. (2)

PART 2  
Set up a series-parallel network with known resistors. Determine the equivalent resistance using an ammeter  and a voltmeter and compare with the theoretical value. 
AIM
To determine the equivalent resistance of a series-parallel network and compare it with the calculated theoretical value Apparatus 

  • Three fixed resistors with known values (not too high values) 
  • Voltmeter (or multimeter) 
  • Ammeter (or multimeter) 
  • Battery (choose voltage in relation to the values of the resistors) 
  • Battery holder 
  • Connecting wires 
  • Switch 

METHOD 
Set up the circuit as shown in the diagram below. 
Record the voltmeter and ammeter readings obtained. 
157 uyjfsjdb
INTERPRETATION AND DISCUSSION OF RESULTS

  1. From the readings obtained in your experiment, determine the equivalent resistance of the circuit. (4)
  2. By using the values of R1, R2, R3, calculate the theoretical value of the equivalent resistance. (5)
    CONCLUSION
  3. Compare the values obtained in 1 and 2 above and draw a suitable conclusion. (2)

TOTAL: 50 

6. MEMORANDUM 

6.1 PREPARATION OF ESTERS AND SMELL IDENTIFICATION
Results AND INTERPRETATION of results 
EXPERIMENT 1: ETHANOL + ETHANOIC ACID   (16) 

SMELL 

nail polish or (pear)✔✔

WORD EQUATION

ethanol✔+ ethanoic acid✔? ethyl ethanoate✔+ water✔

STRUCTURAL  FORMULA
CHEMICAL  EQUATION

158 jhgsj

BALANCED  CHEMICAL EQUATION

C2H5OH+ CH3COOH ? CH3COOC2H5 + H2

✔ reactants 
✔ products 
✔ balancing

EXPERIMENT 2: METHANOL + ETHANOIC ACID   (16) 

SMELL 

paint✔✔

WORD EQUATION

methanol ✔+ ethanoic acid✔ ? methyl ethanoate✔ + water✔

STRUCTURAL  FORMULA
CHEMICAL  EQUATION

159 ufgsdg

BALANCED  CHEMICAL EQUATION

CH3OH + CH3COOH ? CH3COOCH3 + H2

✔ reactants 
✔ products 
✔ balancing

EXPERIMENT 3: PROPANOL + ETHANOIC ACID   (16)

SMELL 

pear✔✔

WORD  EQUATION

propanol✔ + ethanoic acid✔ ? propyl ethanoate✔ + water✔

STRUCTURAL  FORMULA  
CHEMICAL  EQUATION

160 jhgsjg

BALANCED  CHEMICAL  EQUATION

C3H7OH + CH3COOH ? CH3COOC3H7 + H2

✔ reactants 
✔ products 
✔ balancing

EXPERIMENT 4: METHANOL + SALICYLIC ACID  (2) 

SMELL 

wintergreen✔✔

DISCUSSION OF RESULTS

  1. Dehydrating characteristic ✔✔ (2)
  2. Many organic compounds are flammable and should not be left near an open flame. ✔✔ (2)
  3.                                    
    • Food industry: flavouring of food/sweet/also margarine and preservatives
    • Cosmetics industry: perfumes/lotions
    • Alcohol industry: smell/rum
    • Medicine industry: taste of children’s medicine (max 2 x 2) (4)
  4. Stronger IMF, higher boiling point, lower vapour pressure ✔✔ (2)

TOTAL: 60

6.2 CONSERVATION OF LINEAR MOMENTUM 
RESULTS  (10)

Trolley system 1 

Trolley system 2

Total  

momentum  

after explosion  (‘units’)

Mass 

(trolley units)

[Velocity v1

Distance  

(cm)

Momentum 

(‘units’)

Mass 

(trolley  

units)

[Velocity v2

Distance 

(cm)

Momentum 

(‘units’)

125 

125 

62 

- 124 

+1

123 

123 

61 

- 121 

+1

61 

122 

61 

- 122 

0

✔ 

✔ 

✔✔ 

✔ 

✔ 

✔✔ 

✔✔

INTERPRETATION AND DISCUSSION OF RESULTS

  1. Is total momentum before explosion equal to total momentum after explosion?✔✔ (2) 
  2. The total linear momentum in a closed system remains constant in magnitude and direction. ✔✔ (2)
  3. The distance travelled by each trolley can be calculated with the formula ∆x = v∆t.✔
    The times for each trolley to travel their respective distances are the same✔ (they hit the buffers at the same  time); therefore the distances can be a measurement of the velocities✔✔✔. (3)
  4. To ensure validity of the results.✔✔ (2)
    CONCLUSION 
  5. The total linear momentum before the explosion equal/does not equal the total linear  momentum after the explosion. (Depending on the results of the learner) ✔✔✔ (3)
    EVALUATION 
  6.                        
    • Make sure that the masses of the trolleys are identical.
    • Make sure that the trolleys are at rest before you start your timing.
    • Try to reduce friction (by polishing the track or oiling the wheels of the trolley)
    • Do not round off the measured distances (✔✔ + ✔✔ANY TWO) (4)
      APPLICATION
  7.                                                  
    7.1 0 kg.m.s-1 (2)
    7.2                       
    • Take right as (+)
      p(before explosion) = p(after explosion) ✔ 
       ∴  m1vi1 + m2vi2 = m1vf1 + m2vf2 
       ∴  0 = (50) vi1✔ + (40)(1) ✔ 
      ∴   vi1 = –0,8 m∙s–1✔ 
      ∴    vi1 = 0,8 m.s-1 in opposite direction from the girl✔ (5)

ALTERNATIVE METHOD - AIR TRACK 
1.1 The air track has less friction ✔✔ (2) 
1.2 ∑pinitial = mAvAi + mBvBi✔ 
 = (2)(1,5) + 0✔ 
 = 3 kg.m.s-1 
∑pfinal = mAvAf + mBvBf 
 = (2)(-0,75) + (1,5)(3) ✔ 
 = 3 kg.m.s-1✔ 
∴Momentum before the collision is equal to the momentum after the collision. ✔ (5)

TOTAL: 40

6.3 ELECTRICITY AND MAGNETISM 
PART 1: DETERMINE THE INTERNAL RESISTANCE OF A BATTERY.  
RESULTS 

1. Table for results obtained during experiment 

 

TERMINAL POTENTIAL DIFFERENCE (VOLTS)

ELECTRIC CURRENT (AMPERES)

1

   

2

   

3

   

4

   

5

   
  1. CRITERIA FOR MARKING THE TABLE 
    • Suitable number of columns and rows as dictated by variables✔
    • Suitable heading on the columns✔✔
    • Correct units for items/quantities recorded in columns✔✔
    • Correct sets of values of quantities under investigation✔✔✔✔✔ (10) 
      INTERPRETATION AND DISCUSSION OF RESULTS
  2.  Variables
    2.1 Independent: Terminal potential difference ✔✔ 
    2.2 Dependent: Electric current ✔✔
    2.3 Controlled: Temperature ✔✔ (6) 
  3. By changing the resistance the flowing current will be changed and the voltage  as well. ✔✔ (2)
  4. Graph
    graph
    CRITERIA FOR MARKING THE GRAPH 
    • Heading of the graph✔
    • Acceptable scale on the two axes✔
    • Correct label of the y-axis✔
    • Correct unit for the label on the y-axis✔
    • Correct label on the x-axis✔
    • Correct unit of the label on the x-axis✔
    • Correct plotting of points based on captured data✔ 
    • Best fitting line✔ (8)
  5. Negative.✔ 
    There is decrease✔ in terminal potential difference when electric current increases.✔ (3)
  6. Gradient = ∆V Formula ✔
    ∆I 
    = ................. Substitution ✔✔ 
    = ________ Answer ✔ (4)
  7. The y-intercept on the y-axis ✔
    When the current is zero✔ the terminal potential difference equals the emf,✔ because there  is no internal resistance.✔ (4)
    CONCLUSION 
  8. The stronger the current the greater the drop in terminal potential difference,✔ therefore the higher the internal resistance of the battery.✔
    OR
    The internal resistance can be obtained from the gradient of a potential difference versus current graph. (2) 

Part 2: DETERMINE THE EQUIVALENT RESISTANCE OF A SERIES-PARALLEL NETWORK
INTERPRETATION AND DISCUSSION OF RESULTS 

  1. R = V/I Formula ✔ 
    = ………………. Substitution ✔✔ 
    = ___________ Answer ✔ (4) 
  2. 1 /R// = 1/R2 + 1/R3 Formula ✔ 
    = .......................... Substitution ✔ 
    R// = ___________ 
    RT = R1 + R// Formula
    =……… + ………. Substitution ✔✔
    = ________ Answer ✔ (5)
    CONCLUSION
  3. There is a difference in the values of question 1 and 2 because of the internal resistance of the battery.✔✔
    OR
    The theoretical value will always differ from the calculated values. The theoretical value does not take  cognisance of internal and external factors. (2) 

TOTAL: 50

ACCOUNTING
SCHOOL BASED ASSESSMENT EXEMPLARS - CAPS
GRADE 12
LEARNER'S GUIDE

TABLE OF CONTENTS   
CONTENTS    PAGE
Introduction      1
Task A:
First Term Report:
Companies 

This task is suitable for Grade 12 learners from 2014 (CAPS). 
    Question paper  2
    Answer book  5
 Task B: 
First Term Test:
Financial statements of a company 
 This task includes shares of no par value and repurchase of shares. 

This task is suitable for Grade 12 learners from 2014 (CAPS). 

    Question paper  10
    Answer book 14
Task C:
Second Term"
Project

Published financial statements of Famous Brands Ltd 
This task is suitable for Grade 12 learners from 2014 (CAPS). 

    Combined question paper and answer book 18
    Source material 25
Task D :
Third Term Case Study:
Cash budget and debtors 
  This task is suitable for Grade 12 learners from 2014 (CAPS).   
    Question paper 32
    Answer book 36

 

INTRODUCTION: NOTE TO ALL GRADE 12 ACCOUNTING LEARNERS 
You are provided with a book containing four assessment tasks. These are intended to assist you in your Grade 12  studies of Accounting and in preparing you for the National Senior Certificate (NSC) examinations in Accounting. 
The tasks reflect: 

  • Selected Grade 12 Accounting topics, namely subject content and knowledge  
  • The various thinking skills (cognitive levels) that questions demand, namely remembering, understanding,  applying, analysing, evaluating and creating and creative problem-solving 
  • The various degrees of challenge that can be found in all Accounting tasks, namely easy, medium and difficult 

You should be aware that the final Grade 12 mark is calculated from the year-end NSC examination that you will  write (out of 300 marks) plus school-based assessment (out of 100 marks). The curriculum stipulates the following  SEVEN formal tasks that comprise school-based assessment in Accounting:  

SCHOOL-BASED ASSESSMENT TASKS: NCS AND CAPS 

Term 

Details 

Marks 

Converted to:

1st term 

Report 

50 marks 

10 marks

Test 

100 marks 

20 marks

2nd term 

Project 

50 marks 

20 marks

Mid-year examination 

300 marks 

20 marks

3rd term 

Case study 

50 marks 

10 marks

Trial examination 

300 marks 

20 marks

     

100 marks

The tasks provided in this BOOK are examples of: 

  • A first term report (Companies and internal control) 
  • A second term test (Income statement and balance sheet) # 
  • A second term project (Published financial statements of a company) 
  • A third term case study (Cash budget) 

Your teacher will provide you with a 1st term test, 2nd term examination and 3rd term trial examination, as well as  other formative class tasks to assist you in your development of Accounting subject knowledge. You are also  advised to use past NSC examination papers to obtain valuable practice in all topics relevant to your curriculum,  but please refer to your teacher for changes that need to be made to the past papers (with regard to shares of  companies) if you are writing the NSC papers in 2014 or later.

QP Task A 
NOTE TO TEACHERS: This task is relevant to Grade 12 learners from 2014 (i.e. relevant to CAPS). This task  comprises two parts. You may adapt the material to take the needs of your class group into account. For example,  you may require them to do Part A on their own and Part B in class. Or you may require the class to do only Part  B as a formal report and undertake Part A as an extension task in class on a weekly basis. If you choose to adapt  the material in any way, you should ensure that the task comprises 50 marks as per CAPS. 

 ACCOUNTING GRADE 12: TASK A

FIRST TERM ASSESSMENT TASK 

REPORT ON COMPANIES 

QUESTION PAPER 

50 marks 

THIS TASK CONSISTS OF TWO PARTS: 
PART A Report on a public company listed on the JSE. (26) 
PART B Internal auditor’s report on procedures and internal controls in a public company (24) 

50

PART A Report on a public company listed on the JSE [26 marks] 
For this task you will need to use the page in the Business Report in a morning newspaper which lists the public  companies that are traded on the Johannesburg Securities Exchange (JSE). You will need access to this re source on a weekly basis for a period of 5 weeks.  
A rich aunt has earmarked R200 000 of her funds for investment purposes. She wants to buy shares of a public  company listed on the JSE. She requires your advice. Choose a company that is well-known to you from the  share page to complete the following report. 
NOTE TO TEACHER: Each learner must choose a different company. 
REQUIRED 
Prepare a one-page report on the company you have chosen.  
PREPARATION AND RESEARCH FOR YOUR REPORT 

  • On the starting date of this task, calculate the maximum number of shares that your aunt can buy for  R200 000 in the company that you have chosen. Ensure that she buys shares in lots of 100, that is, 100,  200, 300, etc. Also calculate how much cash she will have left on this date after the purchase of shares.  She will place this in a savings account (ignore interest).  
  • For a period of five weeks, make a note of the share price on the same day each week. Calculate the value  of her investment portfolio each week, that is, the value of the shares and the cash. 
  • Find out other interesting information about the company you have chosen, e.g. products sold or services  provided, community service or sponsorship activities of the company, the size of the company, where it  is situated, details of the directors or the CEO, the amount earned by the CEO, or any other news about  the company or its history.  

THE REPORT MUST INCLUDE THE FOLLOWING: 

  • Draw up a table and plot a graph of the company's share price. 
  • Draw up a table and plot a graph of the value of your aunt's investment portfolio in respect of the invest ment in the shares and the cash that she has on hand. Do not consider the interest she will earn on her  savings account. 
  • Further interesting information on the company. 
  • Recommendation on further investment in this company, with reasons. (Should you aunt consider buying  more shares in this company, or should she consider an alternative investment?)

PART B Internal auditor’s report on a public company [24 marks] 
You have been appointed as the internal auditor of Exotic Clothing Ltd, a new public company which is about to  be established. All stock will be bought on credit. They will sell for cash and they will allow customers to buy on  credit. It is expected that there will be approximately 1 000 shareholders. The CEO has asked you to prepare a  report on certain procedures that should be put in place in the company. 
The company currently has four employees in the Accounting department. The CEO is thinking of appointing  Tom to manage fixed assets, Maisy to control trading stock, Bheki to control debtors (accounts receivable) and  Shamila to control cash resources. 
Your report should include: 

  1. Procedures to establish the company
  2. The records that should be kept on each shareholder, together with the reasons why these are necessary
  3. The procedures that should be put in place to ensure that good internal control is exercised over:
    • Fixed assets
    • Trading stock
    • Accounts receivable (debtors)
    • Cash collected 

TOTAL : 50 marks

ACCOUNTING GRADE 12: TASK A 

FIRST TERM ASSESSMENT TASK:  

REPORT ON COMPANIES 

ANSWER BOOK 

THIS TASK CONSISTS OF TWO PARTS: 
PART A Report on a public company listed on the JSE. 
PART B Internal auditor’s report on procedures and internal controls in a public company.

Name of learner

                                                                                                               

School

 

Class

 

 

 

MAXIMUM 

MARKS  ACHIEVED

Part A 

26

 

Part B 

24

 

TOTAL 

50

 

PART A: REPORT ON INVESTMENT PORTFOLIO OF ________________ (name of aunt) 
1.

Name of company:

Category on the share page

 

Starting date of the investment in shares

                                         

Share price on this date

 

Number of shares purchased (in lots of 100)

 

Total value of shares purchased

 

Cash on hand

 

Total value of investment portfolio 

R200 000

                   

 

2.

 

Share  
price

Number of 
shares bought

Total value of  shares

Cash on hand 

Total value of  investment

Week 1

         

Week 2

         

Week 3

         

Week 4

         

Week 5 

         
           
 5

3. 

 Graph of share price each week:                                              

 

 

 

 

          
 4

4.

 Graph of value of investment portfolio each week:                                      

 

 

 

 

 

              
 4

5.

Further information on the company:                                                        

 

 

 

 

 

              
 5

6.

Recommendation on further investment in this company, with reasons:                  

 

 

 

 

 

              
 4
 
26

PART B  
Internal auditor’s report on procedures to be implemented for Exotic Clothing Ltd
1.

Procedures to establish the company:                                                       

 

 

 

 

 

              
 4

2.

Records that should be kept on each shareholder, together with reasons:                  

 

 

 

 

 

              
 4

3.

Internal control procedures for fixed assets:                                                                

 

 

 

 

 

              
 4

4.

Internal control procedures for trading stock:                                                             

 

 

 

 

 

              
 4

5.

Internal control procedures for accounts receivable (debtors):                                

 

 

 

 

 

              
 4

6.

Internal control procedures for cash collected: :                                                        

 

 

 

 

 

 

              
 4
 
24


Signed: _____________________ (Internal Auditor) Date: ______________

IMPORTANT NOTE TO TEACHERS: The test includes entries relating to the new CAPS curriculum to be  implemented in 2014, with regard to shares of no par value and the repurchase of shares. The test was adapted  from a previous Grade 12 paper (QUESTION 4 of the 2009 NSC backup paper).  

 ACCOUNTING GRADE 12: TASK B 
2014 CAPS VERSION 

FIRST TERM TEST  
FINANCIAL STATEMENTS OF A COMPANY 

QUESTION PAPER 
100 marks; 60 minutes 

QP Task B 

FINANCIAL STATEMENTS OF A COMPANY (100 marks; 60 minutes) 
You are provided with figures from the Pre-Adjustment Trial Balance of Simphiwe Limited. They buy and sell  uniforms and also repair uniforms for their customers, for which they charge a fee. These fees are credited to  the Fee Income Account in the General Ledger. 
By the end of the previous financial year, 30 September 2011, the company had issued 400 000 ordinary shares.  These shares were all issued at different times and at different issue prices. Many of the existing shareholders  had also bought shares on the JSE at prices negotiated with the sellers of those shares. The company also  issued 100 000 new shares on 1 March 2013. 

REQUIRED 

  1. Refer to Information 10 below.
    Calculate the profit or loss on the disposal of the computer. Show workings. You may prepare  an Asset Disposal Account to identify the figure. (8)
  2. Income Statement for the year ended 30 September 2012. (64) 
  3. The following notes to the financial statements:

3.1 Ordinary share capital (13) 
3.2 Retained income  (15)

INFORMATION 

SIMPHIWE LTD 
PRE-ADJUSTMENT TRIAL BALANCE ON 30 SEPTEMBER 2012

 

DEBIT 

CREDIT

Balance Sheet Accounts Section 

R

Ordinary share capital (500 000 shares) 

 

4 410 000

Retained income (1 October 2011) 

 

812 650

Loan from Stay Bank 

 

270 000

Land and buildings at cost 

4 884 000

 

Vehicles at cost 

660 000

 

Equipment at cost 

570 000

 

Accumulated depreciation on vehicles (1 Oct 2011) 

 

123 000

Accumulated depreciation on equipment (1 Oct 2011) 

 

111 000

Debtors’ control 

109 800

 

Creditors’ control 

 

53 880

Trading stock 

1 398 600

 

Bank 

940 500

 

Petty cash 

6 600

 

SARS – Income tax 

390 500

 

Provision for bad debts 

 

4 320

 

Nominal Accounts Section                                       

R

Sales 

 

8 160 000

Cost of sales 

3 930 000

 

Debtors’ allowances 

18 600

 

Salaries and wages 

486 000

 

Discount allowed 

2 710

 

Fee income 

 

314 250

Rent income 

 

168 000

Insurance 

33 000

 

Sundry expenses 

117 750

 

Directors’ fees 

870 000

 

Audit fees 

161 100

 

Consumable stores 

75 600

 

Interest income 

 

7 500

Dividends on ordinary shares (interim) 

264 000

 

ADJUSTMENTS AND ADDITIONAL INFORMATION 

  1. Prepaid expenses in respect of sundry expenses at the year-end, R9 600, have not been taken into  account.
  2. On 30 September 2012, R1 700 was received from A Ethic, whose account had previously been written off  as irrecoverable. The amount was entered in the Debtors’ Control column in the Cash Journal.
  3. The provision for bad debts must be adjusted to R5 410.
  4. There were two directors at the beginning of the accounting period. Directors’ fees have been paid for the  first half of the accounting period. On 1 April 2012, a third director was appointed. All three directors earn  the same monthly fee. Provide for the outstanding fees owed to the directors.
  5. Rent has been received for 14 months.
  6. The following credit note was left out of the Debtors’ Allowances Journal for September in error. The mark up on goods sold was 50% on cost. 

    SIMPHIWE LTD                                                            CREDIT NOTE 4533
                                                                                                     28 Sept 2012 

    Credit: Supaclean Ltd 
    PO Box 340, Westmead, 3610 

       

    Unit price 

    Total
    48

    Uniforms returned 

    R600

    R28 800  
     

    Reduction on fee charged for  repair of uniforms

      R2 250
          R31 050
  7. The loan statement from Stay Bank showed the following: 
    Balance at beginning of financial year   R450 000 
    Repayments during the year R234 000
    Interest capitalised  R ? 
    Balance at end of financial year  R270 000  
  8.  physical stock count on 30 September 2012 showed the following on hand:
    • Consumable stores on hand, R3 600
    • Stock of uniforms on hand, R1 440 000
  9. The depreciation rate on vehicles is 20% p.a. on the diminishing-balance method. A new vehicle was  bought on 1 May 2012 for R165 000 and properly recorded.
  10. Depreciation on equipment is calculated at 10% p.a. on cost price. Note that an item of equipment was  taken over by one of the directors, Ivor Steele, on 30 June 2012 for personal use for R2 400 cash. The  relevant page from the Fixed Assets Register is provided below. No entries have been made in respect of  the disposal of this asset.

    FIXED ASSETS REGISTER  Page 12  
    Item: VYE Computer Ledger Account: Equipment 
    Data Purchased: 1 April 2006 Cost Price: R66 000
    Depreciation Policy: 10% p.a. on cost price
    Date  Depreciation Calculations Current Depreciation  Accumulated Depreciation
    30 Sep 2009  R66 000 × 10%  × 6/12  R3 300  R3 300
    30 Sep 2010  R66 000 × 10%  × 12/12   R6 600  R9 900
    30 Sep 2011 R66 000 × 10%  × 12/12   R6 600  R16 500
    30 June 2012 ? R? R?
  11. Income tax is levied at 30% of net income before tax.
  12. Details of authorised and issued share capital:
    • Authorised: 600 000 ordinary shares of no par value
    • Issued up to 30 September 2011: 400 000 ordinary shares
    • New issue on 1 April 2012: 100 000 shares at an issue price of R9,50 each. These shares did not  qualify for interim dividends.
  13. Dividends:
    • Interim dividends paid on 31 March 2012, 66 cents per share
    • Final dividends declared on 30 September 2012, 82 cents per share
  14. Repurchase of shares: The directors approved the repurchase of 70 000 shares from several sharehold ers at a repurchase price of R11,20 per share. A direct transfer of funds was made from the bank account  to the shareholders on 30 September 2012, but has not yet been recorded. The shares repurchased  qualify for final dividends during the current financial period.  

Total: 100 marks

ACCOUNTING GRADE 12: TASK B  
2014 CAPS VERSION 

FIRST TERM TEST 
FINANCIAL STATEMENTS OF A COMPANY 

ANSWER BOOK

 

Name of learner

                                                                                                               

School

 

Class

 

 

 

MAXIMUM 

MARKS  ACHIEVED

Part 1

8

 

Part 2 

64

 
Part 3.1 13  
Part 3.2 15  

TOTAL 

100

 

 Answer Book Task B 

1.                                          

Calculate the profit or loss on the disposal of the computer.

WORKINS:

 

 

 

ANSWER:                      

              
 8

2. SIMPHIWE LTD
INCOME STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2012 

   
   
   
Other operating income     
   
   
   
   
   
   
Operating expenses    
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Profit before interest expense   
   
Profit before tax                                                                      
   
   
                     
64 

3. NOTES TO THE FINANCIAL STATEMENTS 
3.1 

ORDINARY SHARE CAPITAL

                                        

Authorised: 

 
   
   

Issued: 

 
   
   
   
   
                                         
                    
13 

3.2 

RETAINED INCOME

                                          

Balance at beginning of year

 

Add: 

 

Less:

 

Less: 

 
   
   
Balance at the end of the year                                           
                    
 15
 
 100

NOTE TO TEACHERS: This task is relevant to Grade 12 learners from 2014 (i.e. relevant to CAPS). You may  adapt the material to cater for more than 50 marks, but you should ensure that the final mark is converted to 50  marks as per CAPS. Teachers may allow learners to refer to textbooks in completing this task. 

ALSO REFER TO THE SOURCE MATERIAL FOR THIS TASK 
(PAGES 25-31)  

 ACCOUNTING GRADE 12: TASK C 
SECOND TERM PROJECT  

PUBLISHED FINANCIAL STATEMENTS OF A COMPANY 

QUESTION PAPER AND ANSWER BOOK 
(COMBINED) 

50 marks; 90 minutes 

 

Name of learner

                                                                           

School

 

Class

 

 

MARKS ACHIEVED  
 
 50

FAMOUS BRANDS LIMITED 

REQUIRED  
Study the information provided. Answer the questions which follow. As this task is intended as a project, you may  use your textbook as a resource. 

You are also provided with the following financial indicators for the 2011 financial year:
Current ratio = 1,4 : 1                                                            Acid-test ratio = 1,1 : 1                                                           Dividend pay-out rate = 64% 
Debt-equity  ratio = 0,2 : 1                                                     Net asset value per  share = R7,44                                  % return on shareholders’ equity = 33,9% 
EPS = 242 cents                                                                    DPS = 155 cents

1. General information 

1.1 Refer to page 1 of the source material for the icons of the well-known brands that  comprise Famous Brands Ltd. Name FOUR of these brands and describe the product  or service in which each brand specialises.  

 

                                                         Brand                                                              

                                 Description of speciality product  or service                         

1.

   

2.

   

3.

   

4. 

   
               
 2

1.2    

Give the names of the persons who fill the following positions: Chairman of the  Board of Directors, Chief Executive Officer, Group Financial Director and Company  Secretary. Briefly explain the work done by each of them. 

Position 

Name 

Work done

Chairman

                                                                                                                                                                                                                                       

CEO

   

Group financial  

director 

   

Company secretary 

   
             
 3

1.3

Who are the independent auditors of Famous Brands Limited, and how much were  they paid for their services? Their report is not provided in this summary, but there  is a reference to it in Note 3. Briefly explain what this audit report would contain.  

Independent auditors                                          

                                                                                                                                                                 

Audit fees paid

 

Details of audit report 

 
          
3 

1.4

How many directors does the company have, how many of them are executive  directors and how many of them are non-executive directors? Briefly explain  the difference in the roles of these two types of director. 

Number of directors                                                        

Total = Executive = Non-executive = 

Difference in roles

                                                                                                                                                                
                 

2.

Why did the directors decide to show the graphs of the Earnings per Share and Total  Revenue at the top of the page? Briefly explain what these graphs reflect about the  company for the past five years. 

 

 

 

              

3.

Refer to the commentary by the directors, particularly the Overview and the Financial  results. What did the directors say about the changing habits of their customers, and  how did the directors respond to these changes? 

 

 

Briefly explain the major challenges that the company has faced in the current financial  year. 

 

 

The Operational Review states that the company was involved in three main areas:  Franchising, Manufacturing and Logistics. Explain what is meant by each of these  activities, with specific reference to the work that the company does.  

 

 

Franchising

                                                                                                                                   

Manufacturing

 

Logistics

 

The company does not operate only in South Africa. Provide evidence from the  information to prove this point. 

 

 

 

 

 

 

              
 6

4.

Identify the following figures from the financial statements. Also state where you found  each figure, i.e. in the Income Statement (IS), Balance Sheet (BS) or Cash Flow State ment (CFS). 

 

Where found IS, BS or CFS

Amount  in rand

Gross profit

                                                

Operating profit

   

Net profit before tax

   

Taxation expense

   

Taxation paid

   

Amount owed to SARS at year-end

   

Dividends paid

   

Expansion of fixed assets

   

Replacement of fixed assets

   

Fixed assets at year-end

   

Repayment of loans

   

Current portion of loans

   

Long-term portion of loans

   

Stock on hand 

   
             

5.

Refer to Page 1 of the source material for the highlighted indicators. Provide workings for  the following calculations: 

% increase in revenue 

 

 

% increase in operating profit 

 

 

% increase in headline earnings per share (use basic HEPS) 

 

 

% increase in dividends per share 

 

 

           

6. 

 Calculate the following financial indicators for 2012. Refer to the end of the Income  Statement for the number of shares.

 

 

 

Workings 

Answer

Current ratio

                                                                                                  

Acid-test ratio

   

Headline earnings per share  (use weighted average  

number of shares)

   

% return on average equity

   

Net asset value per share (use  number of issued shares)

   

Debt/equity ratio

   

% return on average capital  employed 

   
              

7.

 Comment on the liquidity position of the company. Quote TWO financial indicators to  support your opinion. 

 

 

 

 

           

 8.

Comment on whether the company tends to retain or distribute its profits. Provide evi dence to support your opinion. Briefly explain how this could affect the share price on  the JSE.  

 

 

 

              

9.

Comment on the gearing of the company. Should the company repay loans or take out  more loans? Provide evidence to support your opinion.                              

 

 

 

 

         

10.

In February 2012 the share price of the company on the JSE was R53,00. The price in creased to R79,00 in February 2013. Comment on whether or not you feel the company’s  shares are fairly valued. Provide evidence to support your opinion.   

 

 

 

 

 

             
 3

11.

Should the shareholders be satisfied with the percentage return, earnings and dividends  for the 2012 financial year? Explain. Provide evidence to support your opinion.  

 

 

 

 

          
 4

12.

What do the directors say about the prospects for the future? Would this influence you in  buying shares in Famous Brands Limited?                                               

 

 

 

 

 

           

TOTAL: 50 marks

SOURCE MATERIAL FOR TASK C 

SECOND TERM PROJECT 

Refer to the attached extract from the published annual report of 
FAMOUS BRANDS LIMITED. 

6 pages to follow 

(p 26–31) 

144 task c
145 task c 2
146 task c 3
147 task c 4
148 task c 5
149 task c 6

NOTE TO TEACHERS: This task is relevant to Grade 12 from 2014 (i.e. relevant to CAPS). Teachers may choose  to increase the marks on specific items and mark the case study out of 75 or 100 marks, as long as the final  weighting is as per CAPS.  

ACCOUNTING GRADE 12: TASK D 
THIRD TERM ASSESSMENT TASK  
CASE STUDY: CASH BUDGET AND DEBTORS 

QUESTION PAPER 

50 marks; 60 minutes 

 

Preamble 
Nikke Stores is a retail business that sells sporting goods. The business was originally owned by Bennie Becker.  The financial year ends on 31 December each year. As Bennie’s wife, Mary, had studied Accounting at school,  he asked her to prepare a Cash Budget for the business and to enter the actual figures each month. 
In February 2013, you are provided with this Cash Budget, which also reflects actual figures.  The business had a bank overdraft of R325 400 on 1 December 2012.  
In order to solve the overdraft problem, Bennie Becker decided to admit Mark Mtini as a new business partner  on 28 December 2012. This was not anticipated when Mary drew up the Cash Budget at the beginning of  December. The partnership agreement stated that Mtini’s capital contribution comprised a transfer of cash,  R250 000, and a new delivery vehicle valued at R180 000.  

REQUIRED 

  1. Bennie Bekker feels that his wife made two mistakes in compiling the budget. He says that she  incorrectly left out the following:
    • The monthly depreciation of R4 800 per month
    • The new delivery vehicle, valued at R240 000, provided as capital by Mtini
      What would you say to Bennie regarding the mistakes he thinks his wife made? (2)
  2. Complete the Debtors’ Collection Schedule for December 2012 and January 2013. (4)
  3. Calculate the following for January 2013:
    • Percentage increase in the budgeted salaries and wages (2)
    • Percentage decrease in the amount budgeted for commission income  (2)
  4. The R9 000 per month is the monthly repayment on the purchase of the existing vehicle. This was  bought several months ago for R196 000. At the time of purchase, a deposit of R46 000 was paid.  Instalments are paid over 24 months. Calculate the total finance charges incurred in the purchase  of this vehicle. (2)
  5. Bennie’s son, Bart, used the business vehicle to attend his matric farewell party and was involved  in an accident. The insurance company refused to repair the vehicle as Bart was not listed as a  designated driver and the vehicle was not being used for business purposes. Bennie authorised  payment for the repairs to the damaged vehicle and charged this to Vehicle Expenses. The business  has over-budgeted on normal vehicle expenses and spends 75% of the budgeted amount.
    • What effect did the damage caused by Bart have on the budget?  (2) 
    • Mtini has become aware of this. What is he likely to say to Bennie? State TWO points. (2)
  6. Refer to the Rent in the Cash Budget. A rent increase of 10% takes effect on 1 January 2013. The  actual rent received in December was as per the budget. 
    • Calculate the rent income for December 2012.  (2)
    • Provide a suitable explanation for the actual amount of rent collected in January 2013 being  different from the budgeted amount.  (1)
  7. Payments to creditors:
    • Calculate the budgeted amount to be paid to creditors in January 2013.  (2)
    • Mtini feels that the business need not buy any goods for cash, and that all goods should be  bought on credit. In your opinion, will this improve the business Cash Budget? Explain.  (2)
  8. Bennie Bekker decided to repay the existing loan from Alpha Lenders in full on 31 December 2012  as the interest rate was very high. The interest of 15% p.a. on this loan was not capitalised. He then  decided to take out a new loan with Minty Bank on 1 January 2013. Interest is capitalised on this loan  and according to the agreement a monthly amount of R4 000 is to be paid to Minty Bank on the 25th day of each month.
    • Explain the difference between interest capitalised and interest not capitalised.  (1)
    • Calculate the amount of the loan to be repaid on 31 December 2012. (2)
  9. Use the Cash Budget to identify the missing figures, totals and balances designated A-D. You are  NOT required to identify the other missing figures. (4)
  10. Mtini is worried that the business is not controlling the debtors properly. He asks you for a short report.  Include the following in your report:
    • Calculation of average debtors’ collection period (in days) (2)
    • The percentage of debtors who are complying with the credit terms (as indicated in the Debtors  Age Analysis) (2)
    • A brief comment on the above two calculations (1)
    • Details of the main mistakes that the business is making with regard to debtors. Also provide  the names of specific debtors to illustrate these main problems and suggest a solution for each mistake.  (6)
  11. Consider the actual and budgeted figures for Advertising, Telephone and Insurance. (Note that Mtini  has not drawn any funds as yet.) Comment on each item, and offer ONE point of advice in each case. (6)
  12. Bennie has made two significant decisions by taking out a new loan and admitting a partner to the  business. What would you say to Bennie about these decisions and the effect on the cash flow of the  business? (3) 

INFORMATION ON NEXT TWO PAGES …

INFORMATION 
1.

Cash Budget for two months ending 31 January 2013 (actual figures in shaded columns): 
December 2012 January 2013 

Receipts    December 2012   January 2013 
 BUDGET  ACTUAL  BUDGET   ACTUAL
Cash sales  480 000  452 000  330 000  208 000
Receipts from debtors  ?  189 980  ?  222 685
Commission income  24 000  ?  20 400  12 000
Loan from Minty Bank  0  0  0  120 000
Rent income  ?  ?  15 950  31 900
Capital from M Mtini  0  250 000  0  0
Total Receipts 778 798 926 480 ? 594 585
Payments        
Cash purchases 222 500 245 750 155 000 110 380
Payments to creditors 181 800 162 000 ? 184 000
Telephone 2 800 4 500 2 800 4 200
Repayment on existing vehicle 9 000 9 000 9  000 9 000
Vehicle expenses 8 000 6 400 8 000 37 500
Salaries and wages 68 000 82 800 72 080 72 080
Advertising 5 000 5 000 5 000 5 000
Sundry operating expenses 23 380 19 400 17 300 17 320
Insurance 22 000 16 000 22 000 16 000
Drawings by Bennie Bekker 25 000 25 000 25 000 35 000
Interest on overdraft 4 020 ? ? 0
Interest on loan 500 500 500 0
Repayment of loans 0 ? 0 4 000
Total payments 572 000 620 370 516 930 494 480
Cash surplus/shortfall 206 498 306 110 ? 100 105
Bank(Opening balance) (325 400) (325 400) A C
Bank (Closing balance) ? (19 290) B D

2. Purchases and sales of trading stock 
Stock is replaced on a monthly basis. 
50% of stock is usually purchased on credit. 
Creditors are paid in the month after the purchases, to take advantage of a 10% discount. Goods are sold at a constant mark-up of 80% on cost. 
The budget is worked out on the following total sales figures: 

October 2012 

November 2012 

December 2012 

January 2013

R603 00 

R727 200 

R801 000 

R558 000

Credit sales constitute 40% of the total sales. 

3. Expected collections from debtors: 
Debtors are told that they are expected to pay in the current month or in the month following the sales  transaction month. However, the budget is compiled as follows: 

10% is collected in the transaction month. A discount of 5% is allowed for any payment received in the  transaction month. 
50% is collected in the month after the transaction month. 
35% is collected in the second month after the month of sale. 

4. Debtors Age Analysis on 31 December 2012 

DEBTORS CREDIT LIMIT SEPTEMBER  OCTOBER NOVEMBER DECEMBER  TOTAL
M Minaj  45 000        49 100  49 100
U Usher  85 000    

7 800 

 40 680  48 480
B Beiber  30 000        24 000  24 000
B Britney  100 000  49 125

45 240 

9 050 

 25 865  129 280
J Jemson  12 000  

6 500 

     6 500
W West  50 000        22 000  22 000
D Drake  120 000  29 800

39 000 

24 000 

 26 680  119 480
H Hannah  25 000    

31 100 

 9 300  40 400
W Wayne  45 000  

4 350 

23 270 

 8 740  36 360
Other debtors   ?

 ?  ?
    R156 725  R234 250  R172 500  R201 300 R764 775 
    90 days  60 days  30 days  Current  
Percentage   %  %  %  % 100% 

5. Actual figures from financial statements for year ended 31 December 2012: 

 

For the year

 

Total sales 

R4 600 000

 

Cash sales 

R2 200 000

 

Credit sales 

R2 400 000

 
 

1 January 2012 

31 December 2012

Trade debtors 

R295 225 

R764 775

TOTAL: 50

ACCOUNTING GRADE 12: TASK D 

THIRD TERM ASSESSMENT TASK 

CASE STUDY: CASH BUDGET AND DEBTORS 

ANSWER BOOK  

 

Name of learner

                                                                   

School

 

Class

 

 

MARKS  

ACHIEVED

 
 50

1.

What would you say to Bennie about the mistakes that he says his wife made in compiling  the budget with regard to the depreciation and the contribution of a new delivery vehicle? 

 

 

 

         

2.Debtors’ Collection Schedule for December 2012 and January 2013  

MONTH  CREDIT SALES DECEMBER 2012 JANUARY 2013
October      
November      
December      
January      
Cash from debtors      
          

3.

Calculate % increase in budgeted salaries and wages in January 2013. 

 

 

 

Calculate % decrease in amount budgeted for commission income in January 2013.                           

 

 

 
           

4.

 Calculate total finance charges incurred in the purchase of the vehicle.                                                

 

 

 

       
 2

5.

 Effect on the budget: 

 

 

TWO points that Mtini would mention to Bekker: 

 

 

 

 

6.

 Calculation of rent income for December 2012:

 

 

Suitable explanation: 

 

 

 

7.

Calculate the budgeted payments to creditors in January 2013. 

 

 

 

Mtini feels that the business need not buy any goods for cash, and that all goods should  be bought on credit. In your opinion, will this improve the business Cash Budget? Explain. 

 

 

 
 

8.

 Explain the difference between interest capitalised and interest not capitalised. 

 

 

 

Calculate the amount of the loan repaid on 31 December 2012. 

 

 

 

 

9.

 Use the Cash Budget to identify the missing figures, totals and balances designated  A–D. You are NOT required to identify other missing figures

                          A                                                    B                                                                C                                                                        D                        
 

10.

Calculation of average debtors’ collection period (in days): (2)

 

Calculation of % of debtors who are complying with the credit terms (as indicated in the  Debtors Age Analysis): (2)

 

Brief comment on the above two calculations: (1)

 

Details of the main mistakes that the business is making with regard to debtors. Also  provide the names of specific debtors to illustrate these main problems and suggest a  solution for each mistake. (6)

                     MISTAKES                                            DEFAULTING DEBTORS                                            SOLUTION                      
     
                                  

11. Consider the actual and budgeted figures for Advertising, Telephone and Advertising.  (Note that Mtini has not drawn any funds as yet.) Comment on each item, and offer ONE  point of advice in each case. 

                       COMMENT                                            ADVICE                      
ADVERTISING    
TELEPHONE    
INSURANCE    
 

12.

Bennie has made two significant decisions by taking out a new loan and  admitting a partner to the business. What would you say to Bennie about  these decisions and the effect on the cash flow of the business? 

 

 

 

 

 

 

 

 

 
 
50

ACCOUNTING
SCHOOL BASED ASSESSMENT EXEMPLARS - CAPS
GRADE 12
TEACHER'S GUIDE\

TABLE OF CONTENT
CONTENT PAGE 
 1 Introduction     3
 2 Objectives/Aims of the project    3
 3 Assessment tasks as outlined by NCS and CAPS     5
 4 Scope of the project    6
 5 Quality assurance process   followed    6
 6 Inclusions in this publication    6
     
  Task A :
First Term – Report: Companies

This task is suitable for Grade 12 learners from 2014 (CAPS).  
 
    Question paper 7-9
    Answer book 10-14
     
 

Task B :
First Term – Test: Financial statements of a company 

This task includes shares of no par value and repurchase of shares.
This task is suitable for Grade 12 learners from 2014 (CAPS). 

 
    Question paper 15-18
    Answer book 19-22
     
 

Task C:
Second Term – Project:  
Published financial statements of Famous Brands Ltd 
This task is suitable for Grade 12 from 2014 (CAPS). 

 
    Combined question paper and answer book 23-29
    Resource material 30-36
     
 

Task D Third Term – Case Study: Cash Budget and Debtors 
This task is suitable for Grade 12 from 2014 (CAPS). 

 
    Question paper 37-41
    Answer book 42-46
     
  Marking Guidelines 47
    Task A 48-52
    Task B 53-55
    Task C 56-61
    Task D 62-65

 

1. INTRODUCTION 
Assessment is a continuous planned process of identifying, gathering and interpreting information about the  performance of learners, using various forms of assessment. It involves four steps: generating and collecting  evidence of achievement; evaluating this evidence; recording the findings and using this information to understand  and assist in the learner’s development to improve the process of learning and teaching. Assessment should be  both informal (assessment for learning) and formal (assessment of learning). In both cases regular feedback  should be provided to learners to enhance the learning experience. 
School-based assessment (SBA) is a purposeful collection of learners’ work that tells the story of the learners’  efforts, progress or achievement in given area(s). The quality of SBA tasks is integral to learners’ preparation  for the final examinations. This book serves as a resource of four exemplar SBA tasks for schools and subject  teachers of Accounting. SBA marks are formally recorded by you, the teacher, for progression and certification  purposes. The SBA component is compulsory for all learners. Learners who cannot comply with the requirements  specified according to the policy may not be eligible to enter for the subject in the final examination. 
The formal assessment tasks provide you with a systematic way of evaluation on how well learners are progressing.  The book includes tests, a project and a case study. Formal assessment tasks form part of a year-long formal  programme of assessment. These tasks should not be taken lightly and learners should be encouraged to submit  their best possible efforts for final assessment.  
Educators are expected ensure that assessment tasks are relevant to and suitable for the learners being taught.  Teachers should adapt the tasks to suit the learners’ level of understanding and they should be context bound;  however, they should also take cognisance of the requirements as set out in the Curriculum and Assessment  Policy Statement (CAPS) document.  
This publication comprises four tasks that address the demands of the Grade 12 Accounting curriculum.  It is expected that these tasks will serve as a valuable resource to: 

  • Accounting teachers, in providing examples of the types and standards of school-based assessment tasks  that would be appropriate for their learners 
  • Grade 12 Accounting learners, in providing material that will assist them in preparation for the National  Senior Certificate examinations 

2. THE AIMS AND OBJECTIVES OF THE PROJECT 

  • School-based assessment provides a more balanced and trustworthy assessment system, increasing the  range and diversity of assessment tasks. 
  • The exemplar tasks are aimed at reflecting the depth of the curriculum content appropriate for Grade 12. 
  • They reflect the desired cognitive demands as per Bloom’s revised taxonomy: remembering, understanding,  applying, analysing, evaluating and creating. 
  • School-based assessment improves the validity of assessment by including aspects that cannot be assessed  in formal examination settings. 
  • It improves the reliability of assessment because judgements will be based on many observations of the  learner over an extended period of time. 
  • There is a beneficial effect on teaching and learning, not only in relation to the critical analysis and evaluation  of Accounting information and creative problem-solving, but also on teaching and assessment practices.
  • It empowers teachers to become part of the assessment process and enhances collaboration and sharing  of expertise within and across schools. 
  • It has a professional development function, building up teachers’ skills in assessment practices, which can  then be transferred to other areas of the curriculum. 

The tasks focus on the content of the National Curriculum Statement (NCS) effective in 2013, and contain exposure  to certain aspects of new content of the Curriculum and Assessment Policy Statement (CAPS) effective from 2014. 
The distinctive characteristics of SBA (and its strengths as one relatively small component of a coherent assessment  system) have implications for its design and implementation, in particular the nature of the assessment tasks and  the role of the teacher standardisation procedures. These implications are summarised as follows: 

  • The assessment process should be linked to and be a logical outcome of the normal teaching programme,  as teaching, learning and assessment should be complementary parts of the whole educational experience  (that is, the SBA component is not a separate one-off activity that can be timetabled or prepared for as if it  were a separate element of the curriculum). 
  • The assessment process should provide a richer picture of what learners can do than that provided by the  external examination by taking more samples over a longer period of time and by more closely approximating  real-life and low stress conditions (i.e. the SBA component is not a one-off activity done under pseudo-exam  conditions by unfamiliar assessors). 
  • The formative/summative distinction exists in SBA, but is much less rigid and fixed than in a testing culture,  i.e. learners should receive constructive feedback and have opportunities to ask questions about specific  aspects of their progress after each planned SBA assessment activity, which will both enhance Accounting  skills and help learners prepare for the final external examination (i.e. the SBA component is not a purely  summative assessment). 
  • The SBA process, to be effective, has to be highly contextualised, dialogic and sensitive to learners’ needs,  i.e. the SBA component is not and cannot be treated as identical to an external exam in which texts, tasks  and task conditions are totally standardised and all contextual variables controlled; to attempt to do so would  be to negate the very rationale for SBA, hence schools and teachers must be granted a certain degree of  trust and autonomy in the design, implementation and specific timing of the assessment tasks. 
  • Teachers should ensure that learners understand the assessment criteria and their relevance for self- and  peer assessment. Teachers should also have used these criteria for informal assessment and teaching  purposes before they conduct any formal assessments so that they are familiar with the criteria and the  assessment process. 

The project provides exemplar tasks that are aimed at: 

  • Reflecting the depth of Accounting curriculum content appropriate for Grade 12 
  • Reflecting the desired cognitive demands as per Bloom’s revised taxonomy: remembering, understanding,  applying, analysing, evaluating and creating 
  • Containing questions and sub-questions that reflect appropriate degrees of challenge: easy, medium and  difficult 
  • Focusing on content of the National Curriculum Statement (NCS) effective in 2013; and contain exposure to  certain aspects of new content of the Curriculum and Assessment Policy Statement (CAPS) effective from  2014, i.e. shares of no par value and repurchase (buy-back) of shares – refer to Task B Version (i).

3. ASSESSMENT TASKS AS OUTLINED BY THE NCS AND CAPS  
The final Grade 12 mark is calculated from the National Senior Certificate (NSC) examination that learners will  write (out of 300 marks) plus school-based assessment (out of 100 marks). The curriculum stipulates the following  seven formal tasks that comprise school–based assessment in Accounting:  
SCHOOL–BASED ASSESSMENT TASKS: NCS AND CAPS 

Term 

Details 

Marks 

Converted to

1st term

Report 

50 marks 

10 marks

Test 

100 marks 

20 marks

2nd term

Project 

50 marks 

20 marks

Mid-year examination 

300 marks 

20 marks

3rd term

Case study 

50 marks 

10 marks

Trial examination 

300 marks 

20 marks

    100 marks

4. SCOPE OF THE PROJECT

 

Task A 

Task B  

Version (i)

Task B 

Version (ii)

Task C 

Task D

Types of task 

Written report 

Test 

Test 

Project 

Case study

Compliance with  NCS or CAPS 

NCS and CAPS 

CAPS only 

NCS only 

NCS and  CAPS

NCS and  CAPS

Content covered

Part (a): Report  on a listed JSE company 
Part (b): Internal  auditor’s report on company  internal control

Asset  disposal,  Income  Statement,  Balance  Sheet and  Notes

Asset  disposal,  Income  Statement,  Balance  Sheet and  Notes

Interpretation of published financial  statements and audit  report 

Cash Budget  and Debtors  Age Analysis

Tested in  

examinations

Part (a): NO 
Part (b): YES

YES 

YES 

YES 

YES

Skills assessed  that are similar to  skills assessed by  examinations

Understanding  theory of  companies and  internal control;  Problem–solving

Preparing  ledger  accounts  and financial  statements

Preparing  ledger  accounts  and financial  statements

Analysis and interpretation  of financial  information

Analysis and  interpretation  of financial  information;  
Creative  problem– solving

Skills assessed  that are different  to skills assessed  by examinations

Research of a  

listed company 

– 

Dealing with  quantity of  information  in published  annual  reports

5. QUALITY ASSURANCE PROCESS FOLLOWED (SUBJECT SPECIFIC) 
The purpose of this document is to provide both teachers and the learners with a set of benchmarked school based assessment (SBA) tasks. It contains useful information and guidelines in the form of exemplars. 
A team of experts comprising teachers and subject advisors from the provinces was appointed by the DBE to  develop and compile assessment tasks. This panel of experts spent a period of four days at the DBE developing  tasks based on guidelines and policies. Moderation and quality assurance of the tasks were undertaken by national  and provincial examiners and moderators. The assessment tasks were further refined by the national internal  moderators to ensure that they are in line with the CAPS document.  

6. INCLUSIONS IN THIS PUBLICATION 
For each assessment task, this publication includes:  

  • Question papers, answer sheets and marking guidelines. 
  • Resource material is also provided for the Project (refer to the Appendix).  
  • Instructions and notes to learners and teachers are provided in the question papers, answer sheets and  marking guidelines on how to administer the assessment tasks, answer questions and apply the marking  guideline. 

QP Task A 
NOTE TO TEACHERS: This task is relevant to Grade 12 learners from 2014 (i.e. relevant to CAPS). This task  comprises two parts. You may adapt the material to take the needs of your class group into account. For example,  you may require them to do Part A on their own and Part B in class. Or you may require the class to do only Part  B as a formal report and undertake Part A as an extension task in class on a weekly basis. If you choose to adapt  the material in any way, you should ensure that the task comprises 50 marks as per CAPS. 

 ACCOUNTING GRADE 12: TASK A

FIRST TERM ASSESSMENT TASK 

REPORT ON COMPANIES 

QUESTION PAPER 

50 marks 

THIS TASK CONSISTS OF TWO PARTS: 
PART A Report on a public company listed on the JSE. (26) 
PART B Internal auditor’s report on procedures and internal controls in a public company (24) 

50

PART A Report on a public company listed on the JSE [26 marks] 
For this task you will need to use the page in the Business Report in a morning newspaper which lists the public  companies that are traded on the Johannesburg Securities Exchange (JSE). You will need access to this re source on a weekly basis for a period of 5 weeks.  
A rich aunt has earmarked R200 000 of her funds for investment purposes. She wants to buy shares of a public  company listed on the JSE. She requires your advice. Choose a company that is well-known to you from the  share page to complete the following report. 
NOTE TO TEACHER: Each learner must choose a different company. 
REQUIRED 
Prepare a one-page report on the company you have chosen.  
PREPARATION AND RESEARCH FOR YOUR REPORT 

  • On the starting date of this task, calculate the maximum number of shares that your aunt can buy for  R200 000 in the company that you have chosen. Ensure that she buys shares in lots of 100, that is, 100,  200, 300, etc. Also calculate how much cash she will have left on this date after the purchase of shares.  She will place this in a savings account (ignore interest).  
  • For a period of five weeks, make a note of the share price on the same day each week. Calculate the value  of her investment portfolio each week, that is, the value of the shares and the cash. 
  • Find out other interesting information about the company you have chosen, e.g. products sold or services  provided, community service or sponsorship activities of the company, the size of the company, where it  is situated, details of the directors or the CEO, the amount earned by the CEO, or any other news about  the company or its history.  

THE REPORT MUST INCLUDE THE FOLLOWING: 

  • Draw up a table and plot a graph of the company's share price. 
  • Draw up a table and plot a graph of the value of your aunt's investment portfolio in respect of the invest ment in the shares and the cash that she has on hand. Do not consider the interest she will earn on her  savings account. 
  • Further interesting information on the company. 
  • Recommendation on further investment in this company, with reasons. (Should you aunt consider buying  more shares in this company, or should she consider an alternative investment?)

PART B Internal auditor’s report on a public company [24 marks] 
You have been appointed as the internal auditor of Exotic Clothing Ltd, a new public company which is about to  be established. All stock will be bought on credit. They will sell for cash and they will allow customers to buy on  credit. It is expected that there will be approximately 1 000 shareholders. The CEO has asked you to prepare a  report on certain procedures that should be put in place in the company. 
The company currently has four employees in the Accounting department. The CEO is thinking of appointing  Tom to manage fixed assets, Maisy to control trading stock, Bheki to control debtors (accounts receivable) and  Shamila to control cash resources. 
Your report should include: 

  1. Procedures to establish the company
  2. The records that should be kept on each shareholder, together with the reasons why these are necessary
  3. The procedures that should be put in place to ensure that good internal control is exercised over:
    • Fixed assets
    • Trading stock
    • Accounts receivable (debtors)
    • Cash collected 

TOTAL : 50 marks

ACCOUNTING GRADE 12: TASK A 

FIRST TERM ASSESSMENT TASK:  

REPORT ON COMPANIES 

ANSWER BOOK 

THIS TASK CONSISTS OF TWO PARTS: 
PART A Report on a public company listed on the JSE. 
PART B Internal auditor’s report on procedures and internal controls in a public company.

Name of learner

                                                                                                               

School

 

Class

 

 

 

MAXIMUM 

MARKS  ACHIEVED

Part A 

26

 

Part B 

24

 

TOTAL 

50

 

PART A: REPORT ON INVESTMENT PORTFOLIO OF ________________ (name of aunt) 
1.

Name of company:

Category on the share page

 

Starting date of the investment in shares

                                         

Share price on this date

 

Number of shares purchased (in lots of 100)

 

Total value of shares purchased

 

Cash on hand

 

Total value of investment portfolio 

R200 000

                   

 

2.

 

Share  
price

Number of 
shares bought

Total value of  shares

Cash on hand 

Total value of  investment

Week 1

         

Week 2

         

Week 3

         

Week 4

         

Week 5 

         
           
 5

3. 

 Graph of share price each week:                                              

 

 

 

 

          
 4

4.

 Graph of value of investment portfolio each week:                                                                                      

 

 

 

 

 

                          

 

 

 

 

 

              
 4

5.

Further information on the company:                                                        

 

 

 

 

 

              
 5

6.

Recommendation on further investment in this company, with reasons:                  

 

 

 

 

 

              
 4
 
26

PART B  
Internal auditor’s report on procedures to be implemented for Exotic Clothing Ltd
1.

Procedures to establish the company:                                                       

 

 

 

 

 

              
 4

2.

Records that should be kept on each shareholder, together with reasons:                  

 

 

 

 

 

              
 4

3.

Internal control procedures for fixed assets:                                                                

 

 

 

 

 

              
 4

4.

Internal control procedures for trading stock:                                                             

 

 

 

 

 

              
 4

5.

Internal control procedures for accounts receivable (debtors):                                

 

 

 

 

 

              
 4

6.

Internal control procedures for cash collected: :                                                        

 

 

 

 

 

 

              
 4
 
24


Signed: _____________________ (Internal Auditor) Date: ______________

IMPORTANT NOTE TO TEACHERS: The test includes entries relating to the new CAPS curriculum to be  implemented in 2014, with regard to shares of no par value and the repurchase of shares. The test was adapted  from a previous Grade 12 paper (QUESTION 4 of the 2009 NSC backup paper).  

 ACCOUNTING GRADE 12: TASK B 
2014 CAPS VERSION 

FIRST TERM TEST  
FINANCIAL STATEMENTS OF A COMPANY 

QUESTION PAPER 
100 marks; 60 minutes 

QP Task B 

FINANCIAL STATEMENTS OF A COMPANY (100 marks; 60 minutes) 
You are provided with figures from the Pre-Adjustment Trial Balance of Simphiwe Limited. They buy and sell  uniforms and also repair uniforms for their customers, for which they charge a fee. These fees are credited to  the Fee Income Account in the General Ledger. 
By the end of the previous financial year, 30 September 2011, the company had issued 400 000 ordinary shares.  These shares were all issued at different times and at different issue prices. Many of the existing shareholders  had also bought shares on the JSE at prices negotiated with the sellers of those shares. The company also  issued 100 000 new shares on 1 March 2013. 

REQUIRED 

  1. Refer to Information 10 below.
    Calculate the profit or loss on the disposal of the computer. Show workings. You may prepare  an Asset Disposal Account to identify the figure. (8)
  2. Income Statement for the year ended 30 September 2012. (64) 
  3. The following notes to the financial statements:

3.1 Ordinary share capital (13) 
3.2 Retained income  (15)

INFORMATION 

SIMPHIWE LTD 
PRE-ADJUSTMENT TRIAL BALANCE ON 30 SEPTEMBER 2012

 

DEBIT 

CREDIT

Balance Sheet Accounts Section 

R

Ordinary share capital (500 000 shares) 

 

4 410 000

Retained income (1 October 2011) 

 

812 650

Loan from Stay Bank 

 

270 000

Land and buildings at cost 

4 884 000

 

Vehicles at cost 

660 000

 

Equipment at cost 

570 000

 

Accumulated depreciation on vehicles (1 Oct 2011) 

 

123 000

Accumulated depreciation on equipment (1 Oct 2011) 

 

111 000

Debtors’ control 

109 800

 

Creditors’ control 

 

53 880

Trading stock 

1 398 600

 

Bank 

940 500

 

Petty cash 

6 600

 

SARS – Income tax 

390 500

 

Provision for bad debts 

 

4 320

 

Nominal Accounts Section                                       

R

Sales 

 

8 160 000

Cost of sales 

3 930 000

 

Debtors’ allowances 

18 600

 

Salaries and wages 

486 000

 

Discount allowed 

2 710

 

Fee income 

 

314 250

Rent income 

 

168 000

Insurance 

33 000

 

Sundry expenses 

117 750

 

Directors’ fees 

870 000

 

Audit fees 

161 100

 

Consumable stores 

75 600

 

Interest income 

 

7 500

Dividends on ordinary shares (interim) 

264 000

 

ADJUSTMENTS AND ADDITIONAL INFORMATION 

  1. Prepaid expenses in respect of sundry expenses at the year-end, R9 600, have not been taken into  account.
  2. On 30 September 2012, R1 700 was received from A Ethic, whose account had previously been written off  as irrecoverable. The amount was entered in the Debtors’ Control column in the Cash Journal.
  3. The provision for bad debts must be adjusted to R5 410.
  4. There were two directors at the beginning of the accounting period. Directors’ fees have been paid for the  first half of the accounting period. On 1 April 2012, a third director was appointed. All three directors earn  the same monthly fee. Provide for the outstanding fees owed to the directors.
  5. Rent has been received for 14 months.
  6. The following credit note was left out of the Debtors’ Allowances Journal for September in error. The mark up on goods sold was 50% on cost. 

    SIMPHIWE LTD                                                            CREDIT NOTE 4533
                                                                                                     28 Sept 2012 

    Credit: Supaclean Ltd 
    PO Box 340, Westmead, 3610 

       

    Unit price 

    Total
    48

    Uniforms returned 

    R600

    R28 800  
     

    Reduction on fee charged for  repair of uniforms

      R2 250
          R31 050
  7. The loan statement from Stay Bank showed the following: 
    Balance at beginning of financial year   R450 000 
    Repayments during the year R234 000
    Interest capitalised  R ? 
    Balance at end of financial year  R270 000  
  8.  physical stock count on 30 September 2012 showed the following on hand:
    • Consumable stores on hand, R3 600
    • Stock of uniforms on hand, R1 440 000
  9. The depreciation rate on vehicles is 20% p.a. on the diminishing-balance method. A new vehicle was  bought on 1 May 2012 for R165 000 and properly recorded.
  10. Depreciation on equipment is calculated at 10% p.a. on cost price. Note that an item of equipment was  taken over by one of the directors, Ivor Steele, on 30 June 2012 for personal use for R2 400 cash. The  relevant page from the Fixed Assets Register is provided below. No entries have been made in respect of  the disposal of this asset.

    FIXED ASSETS REGISTER  Page 12  
    Item: VYE Computer Ledger Account: Equipment 
    Data Purchased: 1 April 2006 Cost Price: R66 000
    Depreciation Policy: 10% p.a. on cost price
    Date  Depreciation Calculations Current Depreciation  Accumulated Depreciation
    30 Sep 2009  R66 000 × 10%  × 6/12  R3 300  R3 300
    30 Sep 2010  R66 000 × 10%  × 12/12   R6 600  R9 900
    30 Sep 2011 R66 000 × 10%  × 12/12   R6 600  R16 500
    30 June 2012 ? R? R?
  11. Income tax is levied at 30% of net income before tax.
  12. Details of authorised and issued share capital:
    • Authorised: 600 000 ordinary shares of no par value
    • Issued up to 30 September 2011: 400 000 ordinary shares
    • New issue on 1 April 2012: 100 000 shares at an issue price of R9,50 each. These shares did not  qualify for interim dividends.
  13. Dividends:
    • Interim dividends paid on 31 March 2012, 66 cents per share
    • Final dividends declared on 30 September 2012, 82 cents per share
  14. Repurchase of shares: The directors approved the repurchase of 70 000 shares from several sharehold ers at a repurchase price of R11,20 per share. A direct transfer of funds was made from the bank account  to the shareholders on 30 September 2012, but has not yet been recorded. The shares repurchased  qualify for final dividends during the current financial period.  

Total: 100 marks

ACCOUNTING GRADE 12: TASK B  
2014 CAPS VERSION 

FIRST TERM TEST 
FINANCIAL STATEMENTS OF A COMPANY 

ANSWER BOOK

 

Name of learner

                                                                                                               

School

 

Class

 

 

 

MAXIMUM 

MARKS  ACHIEVED

Part 1

8

 

Part 2 

64

 
Part 3.1 13  
Part 3.2 15  

TOTAL 

100

 

 Answer Book Task B 

1.                                          

Calculate the profit or loss on the disposal of the computer.

WORKINS:

 

 

 

ANSWER:                      

              
 8

2. SIMPHIWE LTD
INCOME STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2012 

   
   
   
Other operating income     
   
   
   
   
   
   
Operating expenses    
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Profit before interest expense   
   
Profit before tax                                                                      
   
   
                     
64 

3. NOTES TO THE FINANCIAL STATEMENTS 
3.1 

ORDINARY SHARE CAPITAL

                                        

Authorised: 

 
   
   

Issued: 

 
   
   
   
   
                                         
                    
13 

3.2 

RETAINED INCOME

                                          

Balance at beginning of year

 

Add: 

 

Less:

 

Less: 

 
   
   
Balance at the end of the year                                           
                    
 15
 
 100

NOTE TO TEACHERS: This task is relevant to Grade 12 learners from 2014 (i.e. relevant to CAPS). You may  adapt the material to cater for more than 50 marks, but you should ensure that the final mark is converted to 50  marks as per CAPS. Teachers may allow learners to refer to textbooks in completing this task. 

ALSO REFER TO THE SOURCE MATERIAL FOR THIS TASK 
(PAGES 30-36)  

 ACCOUNTING GRADE 12: TASK C 
SECOND TERM PROJECT  

PUBLISHED FINANCIAL STATEMENTS OF A COMPANY 

QUESTION PAPER AND ANSWER BOOK 
(COMBINED) 

50 marks; 90 minutes 

 

Name of learner

                                                                           

School

 

Class

 

 

MARKS ACHIEVED  
 
 50

FAMOUS BRANDS LIMITED 

REQUIRED  
Study the information provided. Answer the questions which follow. As this task is intended as a project, you may  use your textbook as a resource. 

You are also provided with the following financial indicators for the 2011 financial year:
Current ratio = 1,4 : 1                                                            Acid-test ratio = 1,1 : 1                                                           Dividend pay-out rate = 64% 
Debt-equity  ratio = 0,2 : 1                                                     Net asset value per  share = R7,44                                  % return on shareholders’ equity = 33,9% 
EPS = 242 cents                                                                    DPS = 155 cents

1. General information 

1.1 Refer to page 1 of the source material for the icons of the well-known brands that  comprise Famous Brands Ltd. Name FOUR of these brands and describe the product  or service in which each brand specialises.  

 

                                                         Brand                                                              

                                 Description of speciality product  or service                         

1.

   

2.

   

3.

   

4. 

   
               
 2

1.2    

Give the names of the persons who fill the following positions: Chairman of the  Board of Directors, Chief Executive Officer, Group Financial Director and Company  Secretary. Briefly explain the work done by each of them. 

Position 

Name 

Work done

Chairman

                                                                                                                                                                                                                                       

CEO

   

Group financial  

director 

   

Company secretary 

   
             
 3

1.3

Who are the independent auditors of Famous Brands Limited, and how much were  they paid for their services? Their report is not provided in this summary, but there  is a reference to it in Note 3. Briefly explain what this audit report would contain.  

Independent auditors                                          

                                                                                                                                                                 

Audit fees paid

 

Details of audit report 

 
          
3 

1.4

How many directors does the company have, how many of them are executive  directors and how many of them are non-executive directors? Briefly explain  the difference in the roles of these two types of director. 

Number of directors                                                        

Total = Executive = Non-executive = 

Difference in roles

                                                                                                                                                                
                 

2.

Why did the directors decide to show the graphs of the Earnings per Share and Total  Revenue at the top of the page? Briefly explain what these graphs reflect about the  company for the past five years. 

 

 

 

              

3.

Refer to the commentary by the directors, particularly the Overview and the Financial  results. What did the directors say about the changing habits of their customers, and  how did the directors respond to these changes? 

 

 

Briefly explain the major challenges that the company has faced in the current financial  year. 

 

 

The Operational Review states that the company was involved in three main areas:  Franchising, Manufacturing and Logistics. Explain what is meant by each of these  activities, with specific reference to the work that the company does.  

 

 

Franchising

                                                                                                                                   

Manufacturing

 

Logistics

 

The company does not operate only in South Africa. Provide evidence from the  information to prove this point. 

 

 

 

 

 

 

              
 6

4.

Identify the following figures from the financial statements. Also state where you found  each figure, i.e. in the Income Statement (IS), Balance Sheet (BS) or Cash Flow State ment (CFS). 

 

Where found IS, BS or CFS

Amount  in rand

Gross profit

                                                

Operating profit

   

Net profit before tax

   

Taxation expense

   

Taxation paid

   

Amount owed to SARS at year-end

   

Dividends paid

   

Expansion of fixed assets

   

Replacement of fixed assets

   

Fixed assets at year-end

   

Repayment of loans

   

Current portion of loans

   

Long-term portion of loans

   

Stock on hand 

   
             

5.

Refer to Page 1 of the source material for the highlighted indicators. Provide workings for  the following calculations: 

% increase in revenue 

 

 

% increase in operating profit 

 

 

% increase in headline earnings per share (use basic HEPS) 

 

 

% increase in dividends per share 

 

 

           

6. 

 Calculate the following financial indicators for 2012. Refer to the end of the Income  Statement for the number of shares.

 

 

 

Workings 

Answer

Current ratio

                                                                                                  

Acid-test ratio

   

Headline earnings per share  (use weighted average  

number of shares)

   

% return on average equity

   

Net asset value per share (use  number of issued shares)

   

Debt/equity ratio

   

% return on average capital  employed 

   
              

7.

 Comment on the liquidity position of the company. Quote TWO financial indicators to  support your opinion. 

 

 

 

 

           

 8.

Comment on whether the company tends to retain or distribute its profits. Provide evi dence to support your opinion. Briefly explain how this could affect the share price on  the JSE.  

 

 

 

              

9.

Comment on the gearing of the company. Should the company repay loans or take out  more loans? Provide evidence to support your opinion.                              

 

 

 

 

         

10.

In February 2012 the share price of the company on the JSE was R53,00. The price in creased to R79,00 in February 2013. Comment on whether or not you feel the company’s  shares are fairly valued. Provide evidence to support your opinion.   

 

 

 

 

 

             
 3

11.

Should the shareholders be satisfied with the percentage return, earnings and dividends  for the 2012 financial year? Explain. Provide evidence to support your opinion.  

 

 

 

 

          
 4

12.

What do the directors say about the prospects for the future? Would this influence you in  buying shares in Famous Brands Limited?                                               

 

 

 

 

 

           

TOTAL: 50 marks

SOURCE MATERIAL FOR TASK C 

SECOND TERM PROJECT 

Refer to the attached extract from the published annual report of 
FAMOUS BRANDS LIMITED. 

6 pages to follow 

(p 31-36) 

144 task c
145 task c 2
146 task c 3
147 task c 4
148 task c 5
149 task c 6

NOTE TO TEACHERS: This task is relevant to Grade 12 from 2014 (i.e. relevant to CAPS). Teachers may choose  to increase the marks on specific items and mark the case study out of 75 or 100 marks, as long as the final  weighting is as per CAPS.  

ACCOUNTING GRADE 12: TASK D 
THIRD TERM ASSESSMENT TASK  
CASE STUDY: CASH BUDGET AND DEBTORS 

QUESTION PAPER 

50 marks; 60 minutes 

 

Preamble 
Nikke Stores is a retail business that sells sporting goods. The business was originally owned by Bennie Becker.  The financial year ends on 31 December each year. As Bennie’s wife, Mary, had studied Accounting at school,  he asked her to prepare a Cash Budget for the business and to enter the actual figures each month. 
In February 2013, you are provided with this Cash Budget, which also reflects actual figures.  The business had a bank overdraft of R325 400 on 1 December 2012.  
In order to solve the overdraft problem, Bennie Becker decided to admit Mark Mtini as a new business partner  on 28 December 2012. This was not anticipated when Mary drew up the Cash Budget at the beginning of  December. The partnership agreement stated that Mtini’s capital contribution comprised a transfer of cash,  R250 000, and a new delivery vehicle valued at R180 000.  

REQUIRED 

  1. Bennie Bekker feels that his wife made two mistakes in compiling the budget. He says that she  incorrectly left out the following:
    • The monthly depreciation of R4 800 per month
    • The new delivery vehicle, valued at R240 000, provided as capital by Mtini
      What would you say to Bennie regarding the mistakes he thinks his wife made? (2)
  2. Complete the Debtors’ Collection Schedule for December 2012 and January 2013. (4)
  3. Calculate the following for January 2013:
    • Percentage increase in the budgeted salaries and wages (2)
    • Percentage decrease in the amount budgeted for commission income  (2)
  4. The R9 000 per month is the monthly repayment on the purchase of the existing vehicle. This was  bought several months ago for R196 000. At the time of purchase, a deposit of R46 000 was paid.  Instalments are paid over 24 months. Calculate the total finance charges incurred in the purchase  of this vehicle. (2)
  5. Bennie’s son, Bart, used the business vehicle to attend his matric farewell party and was involved  in an accident. The insurance company refused to repair the vehicle as Bart was not listed as a  designated driver and the vehicle was not being used for business purposes. Bennie authorised  payment for the repairs to the damaged vehicle and charged this to Vehicle Expenses. The business  has over-budgeted on normal vehicle expenses and spends 75% of the budgeted amount.
    • What effect did the damage caused by Bart have on the budget?  (2) 
    • Mtini has become aware of this. What is he likely to say to Bennie? State TWO points. (2)
  6. Refer to the Rent in the Cash Budget. A rent increase of 10% takes effect on 1 January 2013. The  actual rent received in December was as per the budget. 
    • Calculate the rent income for December 2012.  (2)
    • Provide a suitable explanation for the actual amount of rent collected in January 2013 being  different from the budgeted amount.  (1)
  7. Payments to creditors:
    • Calculate the budgeted amount to be paid to creditors in January 2013.  (2)
    • Mtini feels that the business need not buy any goods for cash, and that all goods should be  bought on credit. In your opinion, will this improve the business Cash Budget? Explain.  (2)
  8. Bennie Bekker decided to repay the existing loan from Alpha Lenders in full on 31 December 2012  as the interest rate was very high. The interest of 15% p.a. on this loan was not capitalised. He then  decided to take out a new loan with Minty Bank on 1 January 2013. Interest is capitalised on this loan  and according to the agreement a monthly amount of R4 000 is to be paid to Minty Bank on the 25th day of each month.
    • Explain the difference between interest capitalised and interest not capitalised.  (1)
    • Calculate the amount of the loan to be repaid on 31 December 2012. (2)
  9. Use the Cash Budget to identify the missing figures, totals and balances designated A-D. You are  NOT required to identify the other missing figures. (4)
  10. Mtini is worried that the business is not controlling the debtors properly. He asks you for a short report.  Include the following in your report:
    • Calculation of average debtors’ collection period (in days) (2)
    • The percentage of debtors who are complying with the credit terms (as indicated in the Debtors  Age Analysis) (2)
    • A brief comment on the above two calculations (1)
    • Details of the main mistakes that the business is making with regard to debtors. Also provide  the names of specific debtors to illustrate these main problems and suggest a solution for each mistake.  (6)
  11. Consider the actual and budgeted figures for Advertising, Telephone and Insurance. (Note that Mtini  has not drawn any funds as yet.) Comment on each item, and offer ONE point of advice in each case. (6)
  12. Bennie has made two significant decisions by taking out a new loan and admitting a partner to the  business. What would you say to Bennie about these decisions and the effect on the cash flow of the  business? (3) 

INFORMATION ON NEXT TWO PAGES …

INFORMATION 
1.

Cash Budget for two months ending 31 January 2013 (actual figures in shaded columns): 
December 2012 January 2013 

Receipts    December 2012   January 2013 
 BUDGET  ACTUAL  BUDGET   ACTUAL
Cash sales  480 000  452 000  330 000  208 000
Receipts from debtors  ?  189 980  ?  222 685
Commission income  24 000  ?  20 400  12 000
Loan from Minty Bank  0  0  0  120 000
Rent income  ?  ?  15 950  31 900
Capital from M Mtini  0  250 000  0  0
Total Receipts 778 798 926 480 ? 594 585
Payments        
Cash purchases 222 500 245 750 155 000 110 380
Payments to creditors 181 800 162 000 ? 184 000
Telephone 2 800 4 500 2 800 4 200
Repayment on existing vehicle 9 000 9 000 9  000 9 000
Vehicle expenses 8 000 6 400 8 000 37 500
Salaries and wages 68 000 82 800 72 080 72 080
Advertising 5 000 5 000 5 000 5 000
Sundry operating expenses 23 380 19 400 17 300 17 320
Insurance 22 000 16 000 22 000 16 000
Drawings by Bennie Bekker 25 000 25 000 25 000 35 000
Interest on overdraft 4 020 ? ? 0
Interest on loan 500 500 500 0
Repayment of loans 0 ? 0 4 000
Total payments 572 000 620 370 516 930 494 480
Cash surplus/shortfall 206 498 306 110 ? 100 105
Bank(Opening balance) (325 400) (325 400) A C
Bank (Closing balance) ? (19 290) B D

2. Purchases and sales of trading stock 
Stock is replaced on a monthly basis. 
50% of stock is usually purchased on credit. 
Creditors are paid in the month after the purchases, to take advantage of a 10% discount. Goods are sold at a constant mark-up of 80% on cost. 
The budget is worked out on the following total sales figures: 

October 2012 

November 2012 

December 2012 

January 2013

R603 00 

R727 200 

R801 000 

R558 000

Credit sales constitute 40% of the total sales. 

3. Expected collections from debtors: 
Debtors are told that they are expected to pay in the current month or in the month following the sales  transaction month. However, the budget is compiled as follows: 

10% is collected in the transaction month. A discount of 5% is allowed for any payment received in the  transaction month. 
50% is collected in the month after the transaction month. 
35% is collected in the second month after the month of sale. 

4. Debtors Age Analysis on 31 December 2012 

DEBTORS CREDIT LIMIT SEPTEMBER  OCTOBER NOVEMBER DECEMBER  TOTAL
M Minaj  45 000        49 100  49 100
U Usher  85 000    

7 800 

 40 680  48 480
B Beiber  30 000        24 000  24 000
B Britney  100 000  49 125

45 240 

9 050 

 25 865  129 280
J Jemson  12 000  

6 500 

     6 500
W West  50 000        22 000  22 000
D Drake  120 000  29 800

39 000 

24 000 

 26 680  119 480
H Hannah  25 000    

31 100 

 9 300  40 400
W Wayne  45 000  

4 350 

23 270 

 8 740  36 360
Other debtors   ?

 ?  ?
    R156 725  R234 250  R172 500  R201 300 R764 775 
    90 days  60 days  30 days  Current  
Percentage   %  %  %  % 100% 

5. Actual figures from financial statements for year ended 31 December 2012: 

 

For the year

 

Total sales 

R4 600 000

 

Cash sales 

R2 200 000

 

Credit sales 

R2 400 000

 
 

1 January 2012 

31 December 2012

Trade debtors 

R295 225 

R764 775

TOTAL: 50

ACCOUNTING GRADE 12: TASK D 

THIRD TERM ASSESSMENT TASK 

CASE STUDY: CASH BUDGET AND DEBTORS 

ANSWER BOOK  

 

Name of learner

                                                                   

School

 

Class

 

 

MARKS  

ACHIEVED

 
 50

1.

What would you say to Bennie about the mistakes that he says his wife made in compiling  the budget with regard to the depreciation and the contribution of a new delivery vehicle? 

 

 

 

         

2.Debtors’ Collection Schedule for December 2012 and January 2013  

MONTH  CREDIT SALES DECEMBER 2012 JANUARY 2013
October      
November      
December      
January      
Cash from debtors      
          

3.

Calculate % increase in budgeted salaries and wages in January 2013. 

 

 

 

Calculate % decrease in amount budgeted for commission income in January 2013.                           

 

 

 
           

4.

 Calculate total finance charges incurred in the purchase of the vehicle.                                                

 

 

 

       
 2

5.

 Effect on the budget: 

 

 

TWO points that Mtini would mention to Bekker: 

 

 

 

 

6.

 Calculation of rent income for December 2012:

 

 

Suitable explanation: 

 

 

 

7.

Calculate the budgeted payments to creditors in January 2013. 

 

 

 

Mtini feels that the business need not buy any goods for cash, and that all goods should  be bought on credit. In your opinion, will this improve the business Cash Budget? Explain. 

 

 

 
 

8.

 Explain the difference between interest capitalised and interest not capitalised. 

 

 

 

Calculate the amount of the loan repaid on 31 December 2012. 

 

 

 

 

9.

 Use the Cash Budget to identify the missing figures, totals and balances designated  A–D. You are NOT required to identify other missing figures

                          A                                                    B                                                                C                                                                        D                        
 

10.

Calculation of average debtors’ collection period (in days): (2)

 

Calculation of % of debtors who are complying with the credit terms (as indicated in the  Debtors Age Analysis): (2)

 

Brief comment on the above two calculations: (1)

 

Details of the main mistakes that the business is making with regard to debtors. Also  provide the names of specific debtors to illustrate these main problems and suggest a  solution for each mistake. (6)

                     MISTAKES                                            DEFAULTING DEBTORS                                            SOLUTION                      
     
                                  

11. Consider the actual and budgeted figures for Advertising, Telephone and Advertising.  (Note that Mtini has not drawn any funds as yet.) Comment on each item, and offer ONE  point of advice in each case. 

                       COMMENT                                            ADVICE                      
ADVERTISING    
TELEPHONE    
INSURANCE    
 

12.

Bennie has made two significant decisions by taking out a new loan and  admitting a partner to the business. What would you say to Bennie about  these decisions and the effect on the cash flow of the business? 

 

 

 

 

 

 

 

 

 
 
50

MARKING  GUIDELINES

NOTE TO TEACHERS: This task is relevant to Grade 12 learners from 2014 (i.e. relevant to CAPS). This task  comprises two parts. You may adapt the material to take the needs of your class group into account. For example,  you may require them to do Part A on their own and Part B in class. Or you may require the class to do only Part  B as a formal report, and undertake Part A as an extension task in class on a weekly basis. If you choose to adapt  the material in any way, you should ensure that the task comprises 50 marks as per CAPS. 

ACCOUNTING GRADE 12: TASK A 

FIRST TERM ASSESSMENT TASK  

REPORT ON COMPANIES 

MARKING GUIDELINE  

THIS TASK CONSISTS OF TWO PARTS 
PART A Report on a public company listed on the JSE 
PART B Internal auditor’s report on procedures and internal controls in a public company

MARKING GUIDELINE FOR PART A 
PART A  

Report on a public company listed on the JSE 
Marking Rubric 

Criteria 

Poor/Incorrect 

Mark 

Satisfactory 

Mark 

Good 

Mark 

Excellent 

Mark

Maximum number  of shares that  your aunt can buy

Weak calculations  on share  purchase 

0–1

Some aspects  are adequately  covered 

2

Good calculations  presented 

3

Excellent  calculations  showing great  understanding

4

Share price and  other calculations

Weak calculations

0–1

Some aspects  are adequately covered

2

Good calculations presented 

3

Excellent  calculations  presented

4–5

Graph of the  company’s share  price

Weak  presentation of  information in  graph

0–1

Some aspects  are adequately covered 

2

Good preparation  of graph 

3

Excellent graph  presented 

4

Graph of the  value of your  aunt’s investment  portfolio

Weak  presentation of  information in  graph

0–1

Some aspects  are adequately covered 

2

Good preparation  of graph 

3

Excellent graph  presented 

4

Further  information on the  company

Poor information  collected on the  company

0–1

Some aspects  are adequately  covered

2

Good information  collected on the  company

3

Excellent  information  collected

4–5

Recommendation  on further  investment in this  company, with  reasons

Poor  recommendations on further  investment

0–1

Some aspects  are adequately  covered 

2

Good  recommendations made 

3

Excellent  recommendations  made 

4

 
26 

MARKING GUIDELINE FOR PART B 
Expected reponses are provided below. Marking guidelines are as follows:  
Excellent answer = 4 marks; Good = 3 marks; Satisfactory = 2 marks; Poor = 1 mark; Incorrect = 0
Internal auditor’s report on procedures to be implemented for Exotic Clothing Ltd: 

1.  (4)

Procedures to establish the company:  

  • The company is started and registered by a promoter
  • A memorandum of incorporation and a prospectus must be drafted in the prescribed form and  submitted to CIPRO (the Companies and Intellectual Properties Commission), together with  the necessary declarations and fees 
  • Company is formed when CIPRO certifies the memorandum of incorporation and declares the  company registered 
  • Public are informed of the company through the publication and distribution of the prospectus 
  • Prospective shareholders must submit full payment for shares ordered by them together with  the share application form – a financial institution will usually be appointed by the company to  handle the share applications and process the specific allotments to shareholders 
  • After allotment, successful applicants are issued with share certificates in respect of the  allotted shares (note that share certificates may be in digital or electronic format) 

2. (4)

Records that should be kept on each shareholder, together with reasons: 

Records  Reason 
  • Completed application form
  • Acknowledges the individuals' intention of  investing in the company  
  • Certified copies of the personal particulars of shareholders 
  • The existence of the individual can be  verified through these details 
  • Banking details of shareholders
  • Dividends will be deposited directly into the  current banking account of the shareholder  
  • Income tax number or tax  registration details 
  • SARS will be directly informed of benefits to  the shareholders 
  • Number of shares allocated to the  shareholder
  • Calculation of dividends 
  • Postal and/or email addresses
  • Financial statements and other details can  be forwarded to the shareholder

3 (4)

Internal control procedures for fixed assets: 

  • Duties to be divided among the employees in the Accounting department so that the work of  one person serves as a check on another to prevent abuse and fraud.
  • Proper procedures and documentation for the purchasing, receiving, recording of assets  acquired and the disposal of fixed assets.
  • Assets must be properly valued and must include the cost of installation.
  • Fixed assets acquired must be properly recorded in the fixed assets register.
  • Ongoing identification of fixed assets is done.
  • Missing/Damaged fixed assets are logged. Investigations must be carried out and reports  written out on the findings.
  • Profits and losses are properly recorded when assets are disposed of.
  • Fixed assets must be adequately insured.
  • Appointment of a fixed assets manager to take control over the fixed assets. 
  • There must be clear guidelines on the use of fixed assets – as a rule all assets must be used  for business purposes only. 

4 (4)

Internal control procedures for trading stock: 

  • Duties to be divided among the employees in the Accounting department so that the work of one  person serves as a check on another to prevent abuse and fraud. 
  • A senior person or appointed buyer is usually responsible for placing orders. 
  • Division of duties – the person responsible for ordering should not have access to creditors’  accounts, payments and stock movements.
  • When stock arrives, it must be checked against the delivery note.
  • The invoice must also be checked against the order note, and all calculations thereon must be  verified. 
  • Reports must be sent to management on obsolete, damaged and slow–moving stock.
  • Stock–taking must be completed so that stock losses can be determined.
  • Adequate security systems must be in place to monitor and control stock theft.
  • Invoices must be checked to creditors’ statements and reconciled so that differences can be  identified.
  • Payment properly authorised after creditors’ reconciliations are done. 

5. (4) 

Internal control procedures for accounts receivable (debtors): 

  • Duties to be divided among the employees in the Accounting department so that the work of one  person serves as a check on another to avoid the possibility of abuse and fraud.
  • Prospective debtors must complete relevant application forms.
  • The details provided on the application form must be verified by the debtors’ clerk.
  • Checks for possible blacklisting must be carried out. 
  • Screen debtors’ past performance by checking credit references. 
  • A certain credit limit is set based on the information on the application form and checking of all  relevant details. 
  • Credit terms must be clearly set out to prospective debtor. 
  • Continuous monitoring of limit of credit sales and timeous settlement of the amount due.
  • Statements to be sent out at month end (25th) to inform debtors of amount owed.
  • Offer discounts or charge interest to motivate debtors to settle debts promptly. 
  • Defaulting debtors must be contacted immediately to remind them of payment due, and also  establish reason for not settling timeously. 
  • Credit to debtors with amounts overdue must be stopped immediately.
  • Inform debtors with long overdue accounts that legal action will be taken to recover amounts  owing. 

6.    (4) 

Internal control procedures for cash collected 

  • Duties to be divided among the employees in the Accounting department so that the work of  one person serves as a check on another to avoid the possibility of abuse and fraud. 
  • All cash collected must be receipted. The cashier must hand over the cash collected to the  chief cashier. 
  • The chief cashier will prepare the deposit slip by verifying the amounts received through  additions of duplicate receipts and cash register tapes. 
  • All cash received must be deposited on a daily basis. Owner can make arrangements with  the bank to receive an SMS notification for all deposits made into his account. 
  • Reconciliation procedures must be carried out regularly to ensure all monies received is be ing deposited. 
  • Division of duties – this will avoid fraudulent activities by individuals. 


Signed: _________________________ (Internal Auditor) Date: ______________ 

 
 24

IMPORTANT NOTE TO TEACHERS: This test is NOT relevant to 2013 Grade 12 learners. The test includes  entries relating to the new CAPS curriculum to be implemented in 2014, with regard to shares of no par value and  the repurchase of shares. The test was adapted from a previous Grade 12 paper (QUESTION 4 of the 2009 NSC  backup paper).  

ACCOUNTING GRADE 12: TASK B(i) 

2014 CAPS VERSION  
FIRST TERM TEST 
FINANCIAL STATEMENTS OF A COMPANY
MARKING GUIDELINE 

1. (8)

Calculate the profit or loss on the disposal of the computer: 
 No part marks  
      ✔            ✔       ✔✔✔          ✔          ✔✔ 
66 000 – 16 500 – 4 950 – 2 400 = R42 150 
OR 
      ✔               ✔      ✔✔✔          ✔          ✔✔ 
66 000 – (16 500 + 4 950) – 2 400 = R42 150 
OR 

Cost price 

66 000 

Accu depr (16 500 ✔ + 4 950 ✔✔✔) 

21 450 

 

Carrying value 

44 550  

Disposal/Bank 

2 400 

Loss on sale of asset 

42 150 

✔✔


Asset disposal 
Equipment   ✔66 000   Accu depr (16 500✔ +4 950 ✔✔✔) 21 450
Ignore details here   Bank ✔ 2 400
    Loss on sale of asset ✔✔42 150 
   66 000    66 000 

2. (64 makrks)

  SIMPHIWE LTD

INCOME STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2012  

  Sales (8 160 000✔ – 18 600✔ – 28 800✔) ✔ 8 112 600
  Cost of sales (3 930 000✔ – 19 200✔) ✔ (3 910 800)
 9 Gross profit ✔                                                  Operation, COS must be deducted  ? 4 201 800
  Other operating income                                                             Check operation  ? 479 900 
   Fee income (314 250✔ – 2 250✔) ✔ 312 000
   Rent income (168 000✔– 24 000✔✔) ✔ 144 000
   Bad debts recovered ✔✔ 1 700
13

Trading stock surplus [1 440 000 – (1 398 600 + 19 200)]  

 One part correct

?✔✔ 22 200 
    4 681 700 
  Operating expenses                                                                            Operation ? (3 224 700)
  Salaries and wages ✔ 486 000
  Discount allowed  ✔ 2 710
   Insurance ✔ 33 000
  Sundry expenses (117 750✔ – 9 600✔) ✔ 108 150
   Directors’ fees (870 000✔ + 870 000✔+ 435 000✔)  ✔ 2 175 000
  Audit fees ✔ 161 100
  Consumable stores (75 600✔ – 3 600✔) ✔ 72 000
  Provision for bad debts adjustment (5 410✔ – 4 320✔) ✔ 1 090
  Depreciation (4 950? + 13 750✔✔+ 74 400✔✔+ 50 400✔✔) 
See 4.1.1 Operation, one part correct 
? 143 500  
28  Loss on sale of asset See 4.1.1 ?? 42 150 
  Operating profit ✔                                    Operation, expenses must be deducted  ? 1 547 000
   Interest income ✔ ✔ 7 500
   Profit before interest expense Operation ? 1 464 500
   Interest expense ✔ ✔✔ (54 000)
  Profit before tax                                           Operation, interest must be deducted ? 1 401 500
    Income Tax ✔                                                                 If = 30% of figure above ?? (423 150)
 14

Net profit after tax ✔      Operation, tax and interest   expense must be deducted

  ? 978 350 14 
  • Foreign items –1 each (max –2);
  • Ignore Trading Stock AND Provision for Bad Debts as foreign items
  • If interest income/interest expense in two places, treat as foreign item
  • If interest income/interest expense misplaced, –1 each time (–2 max) (Total marks = 64)

3. NOTES TO THE FINANCIAL STATEMENTS 
3.1 (13 )

ORDINARY SHARE CAPITAL

 

Authorised: 

 

600 000 ordinary shares ✔

 
   

Issued: 

 

✔400 000 shares in issue on 1 October 2011 (4 410 000–950 000) 

✔3 460 000

✔100 000 shares issued on 1 April 2009 at R9,50 each 

✔✔950 000

✔ 70 000 shares repurchased on 30 September 2012  (70 000✔ x R8,82✔)

✔✔(617 400) 

✔430 000 shares in issue on 30 September 2012 

?3 792 600

3.2 (15)

RETAINED INCOME

 

Balance at beginning of year 

✔812 650

Add: Net profit after tax ✔                See Inc Stmt 

?978 350

Less: Shares repurchased ✔ (70 000✔ x R2,38✔) 

✔✔(166 600)

Less: Dividends ✔                                 Operation 

?(674 000)

Interim ✔264 000
Final  (500 000✔ x 82c✔)  ✔410 000 
   
Balance at end of year                           Operation  ?1 117 000 

TOTAL FOR SECTION: 100 MARKS

NOTE TO TEACHERS: This task is relevant to Grade 12 learners in 2013 and from 2014 (i.e. relevant to CAPS  as well). You may adapt the material to cater for more than 50 marks, but you should ensure that the final mark  is reduced to 50 marks as per CAPS. Teachers may allow learners to refer to textbooks in completing this task.  ALSO PROVIDE LEARNERS WITH THE RESOURCE MATERIAL FOR THIS TASK (SEPARATE DOCUMENT). 

ACCOUNTING GRADE 12: TASK C 
SECOND TERM PROJECT 
PUBLISHED FINANCIAL STATEMENTS OF A COMPANY
MARKING GUIDELINE 

You are provided with a summary of the published financial statements of FAMOUS BRANDS LIMITED for the  year ended 29 February 2012. 
REQUIRED 
Study the information provided. Answer the questions which follow. As this task is intended as a project, you may  use your textbook as a resource. 
You are also provided with the following financial indicators for the 2011 financial year:
Current ratio = 1,4 : 1                                                Acid–test ratio = 1,1 : 1                                             Dividend pay-out rate = 64%
Debt-equity ratio = 0,2 :1                                          Net asset value per share = R7,44                           % Return on shareholders’ equity = 33,9%
EPS = 242 cents                                                       DPS = 155 cents 
Part–marks may be awarded for partial or incomplete answers. 
1. General information: 
1.1 (2)

Refer to Page 1 of the source material for the icons of the well-known brands  that comprise Famous Brands Ltd. Name FOUR of these brands and describe  the product or service in which each brand specialises.  

All items correct = 2 marks; partly correct = 1; incorrect = 0 
Any four brands from the information provided e.g. 

  Brand   Description of speciality product or service  
 1 Wimpy  Fast foods sold to the public  
 2 Debonairs Pizza, with delivery service
 3 Mugg and Bean Coffee shop with meals 
 4 Steers Steaks, with other meals 

1.2  (3)

Give the names of the persons who fill the following positions: Chairman of  the Board of Directors, Chief Executive Officer, Group Financial Director and  Company Secretary. Briefly explain the work done by each of them. 
All items correct = 3 marks; mostly correct = 2; poor = 1; incorrect = 0 

Position Name   Work done 
Chairman P Halamandaris He chairs the meetings of the  Board of Directors. 
CEO KA Hedderwick He runs the company on a daily basis; ensures that board decisions are carried out. 
Group financial director SJ Aldridge  He is in charge of the Accounting  department, finances and internal  audits. 
Company  secretary JG Pyle He ensures that all legal  procedures are complied with. 

1.3     (3) 

Who are the independent auditors of Famous Brands Limited, and how much  were they paid for their services? Their report is not provided in this summary,  but there is a reference to it in Note 3. Briefly explain what this audit report  would contain.  
All items correct = 3 marks; mostly correct = 2; poor = 1; incorrect = 0 

Independent auditors   RSM Betty and Dickson (Johannesburg) 
Audit fees paid   R3 053 000  
Details of audit report  Unqualified. The report contains a description of  the duties of the directors and auditors, and the  compliance with IFRS and the Companies Act. The  audit opinion is that the financial statements fairly present the financial results.  

1.4 (3 )

How many directors does the company have, how many of them are executive  directors, and how many of them are non-executive directors? Briefly explain  the difference in the roles of these two types of director. 
All items correct = 3 marks; mostly correct = 2; poor = 1; incorrect = 0 

Number of directors  Total = 9; Executive = 3;  

Non-executive = 6 

 Difference in roles  Executive directors have full-time jobs in the  company.
Non-executive directors attend board  meetings to make policy decisions on how the  company is to be organised and run. 

2. 

(2)

Why did the directors decide to show the graphs of the Earnings per Share and Total  Revenue at the top of the page? Briefly explain what these graphs reflect about the  company for the past five years. 
Expected response: Correct answer = 2 marks; part correct = 1; incorrect = 0 
These two graphs represent the overall progress of the company. They reflect a steady improvement  in Earnings per share (which is a vital indicator of profits accruing to the shareholders) and  Revenue (Income, including sales), which affects all activities and results of the company. 

3. (6)

Refer to the Commentary by the directors, particularly the Overview and the Financial  results. What did the directors say about the changing habits of their customers, and how  did the directors respond to these changes? 
Expected response: Excellent answer = 2 marks; good/satisfactory = 1; incorrect = 0 
The number of customers increased, but their number of visits decreased by 10%. The directors  opened another 146 restaurants (reaching their target of 2 000) and opened a new business,  Creative Coffees (this business specialises in providing a service to a potential group of customers  visiting hospitals). They also do surveys of customers to ensure that they get feedback on the  quality of their services. 

Briefly explain the major challenges that the company has faced in the current financial  year.  
Expected response: Correct answer = 1 mark; incorrect = 0 
New trends; aggressive price cutting and marketing/promotions by competitors to increase  market–share; changes in the sizes of portions served; menu changes. 

The Operational Review states that the company was involved in three main areas:  Franchising, Manufacturing and Logistics. Explain what is meant by each of these  activities, with specific reference to the work that the company does.  
Excellent answer = 2 marks; good/satisfactory = 1; incorrect = 0 

Franchising  Famous Brands Ltd enters into contracts with individual entrepreneurs  who accept the conditions and high standards expected of the brand.  The individuals run the restaurants and pay franchise fees to the  company.  
Manufacturing Famous Brands Ltd manufactures some of the products that they  supply to the restaurants.  
 Logistics Logistics relates to the storage and delivery of the products needed by  the restaurants. 
The company does not operate only in South Africa. Provide evidence from the information  to prove this point. 

Expected response: Correct answer = 1 mark; incorrect = 0 
The operational review mentions international franchising. The Income Statement reflects foreign  currency transaction differences and Note 4 reflects foreign exchange losses. 

4. (4)

Identify the following figures from the financial statements. Also state where you found  each figure i.e. in the Income Statement (IS), Balance Sheet (BS) or Cash Flow Statement  (CFS). 
All workings correct = 4 marks; one or two errors = 3; half correct = 2; poor = 1; incorrect = 0

  Where found  IS, BS or CFS  Amount Rand  
Gross profit  IS 922 967 000
Operating profit IS   412 656 000
Net profit before tax  IS  402 004 000
Taxation expense IS  133 950 000 
Taxation paid CFS  131 719 000
Amount owed to SARS at year-end BS  12 716 000
Dividends paid CFS  159 165 000
Expansion of fixed assets CFS  45 793 000
Replacement of fixed assets CFS 9 776 000
Fixed assets at year-end BS 155 739 000
Repayment of loans CFS 65 634 000
Current portion of loans BS 69 936 000
Long-term portion of loans BS 52 216 000
Stock on hand BS 119 987 000 

5. (4)

Refer to Page 1 of the source material for the six highlighted indicators. Provide  workings for the following calculations:
All workings correct = 4 marks; one or two errors = 3; half correct = 2; poor = 1; incorrect = 0 
% increase in revenue 
       277 579     ×    100 = 14,8% 
  1 878 036               1 

% increase in operating profit 
   54 203    × 100 = 15,1% 
 358 453         1 

% increase in headline earnings per share (use basic HEPS) 
   36   ×  100 = 14,9% 
  242         1 

% increase in dividends per share 
   45  × 100 = 29,0% 
 155       1 

6. (4)

Calculate the following financial indicators for 2012. Refer to the bottom of the Income  Statement for the number of shares.
All workings correct = 4 marks; one or two errors = 3; half correct = 2; poor = 1; incorrect = 0

  Workings  Answer  
Current ratio  361 865 000 : 274 175 000 1,3 : 1 
Acid–test ratio 241 878 000 : 274 175 000 0,9 : 1 
Headline earnings per share (use  weighted average number of shares)       R267 438 000         ×   100    
96 102 435 shares              1  
278 cents 
 % return on average equity   R268 054 000    ×  100 
 R774 482 000           1 
34,5% 
Net asset value per share (use  number of issued shares)        R840 370 000     × 100 
 96 192 435 shares        1 
873 cents 
Debt/equity ratio 106 624 000 : 840 370 000 0.1 : 1 
% return on average capital employed       R402 004 000 + R 10652 000      × 100  
½ (R946 994 000 + R885 626 000)        1  
45,0% 

7. (3)

Comment on the liquidity position of the company. Quote TWO financial indicators to  support your opinion. 
Expected response: Excellent answer = 3 marks; good = 2; poor = 1; incorrect = 0 
The current ratio remained approximately the same for the past two years at 1,3 : 1 and 1,4 : 1.  The acid-test ratio has decreased slightly from 1,1 : 1 to 0,9:1. 
Although the current ratio is quite low, it is appropriate for this type of business – the company has  obviously operated efficiently with these ratios in past years, stock has to be kept at low levels  because of the nature of the food industry, and sales to customers will generally be for cash or by  way of credit card. 

8. (3)

Comment on whether the company tends to retain or distribute its profits. Provide evidence  to support your opinion. Briefly explain how this could affect the share price on the JSE. 
Expected response: Excellent answer = 3 marks; good = 2; poor = 1; incorrect = 0
The dividends pay–out rate for 2012 was 200/278 = 72% 
The dividends pay–out rate for 2011 was 155/242 = 64% 
The company appears to distribute most of its earnings to the shareholders.  
The willingness to distribute dividends could increase the share price on the JSE because it will  make the shares more attractive to shareholders who are looking for instant returns. However, if  shareholders are looking for capital growth in the value of the shares, this could depress the price  as it affects the retained income, which affects the net asset value. 

9. (3)

Comment on the gearing of the company. Should the company repay loans or take out  more loans? Provide evidence to support your opinion. 
Expected response: Excellent answer = 3 marks; good = 2; poor = 1; incorrect = 0 
The debt/equity ratio has decreased from 0,2 : 1 to 0,1 : 1, which indicates that the gearing  and degree of financial risk has decreased. However, the % return on total capital employed  is very high at 45%, which indicates that the company is very efficient, while interest rates are  much lower (currently approx 10–12%), so loans can be productively used to gear up returns  even more. 

10. (3)

The share price of the company on the JSE in February 2012 was R53,00. The price  increased to R79,00 in February 2013. Comment on whether or not you feel the  company’s shares are fairly valued. Provide evidence to support your opinion.  
Expected response: Excellent answer = 3 marks; good = 2; poor = 1; incorrect = 0 
The net asset value is only R8,73, while the share price was at R53,00 at that time. This  indicates that there is considerable demand from the public for the company’s shares – the  track record of the company obviously indicates that investment in the company’s shares is a  sustainable and profitable one.  
Also, the assets might be undervalued (possibly due to the application of conservative  accounting principles) which could have depressed the NAV. 

11. (4)

Should the shareholders be satisfied with the percentage return, earnings and dividends  for the 2012 financial year? Explain. Provide evidence to support your opinion.  
Expected response: Excellent answer = 4 marks; good = 3 or 2; poor = 1; incorrect = 0 
The % return has increased from 33,9% to 34,5% and this significantly exceeds the returns on  alternative investments. 
The EPS improved from 242 cents to 278 cents. 
The DPS improved from 155 cents to 200 cents. 
However, for new shareholders, if they have to buy shares at R79,00 each, then earning a  R2,00 EPS amounts to only 5% of the share price in 2012, and only 3,5% of the 2013 share  price. It would be interesting to check the 2013 NAV to the share price in Feb 2013, when the  2013 financial statements are published. 

12. (3)

What do the directors say about the prospects for the future? Would this influence you  in buying shares in Famous Brands Limited? 
Expected response: Excellent answer = 3 marks; good = 2; poor = 1; incorrect = 0 
The directors have pointed out the challenges, i.e. whether customers will have sufficient  disposable income to spend on luxuries like ‘eating out’ after paying for all their home  expenses, which have gone up significantly e.g. electricity, fuel and food. The directors also  explain the strategies they will use in looking for new opportunities, reducing costs and finding  new markets. This creates a favourable impression for future investors. Learner must express  an opinion on how this would influence him/her. 

TOTAL: 50 marks

NOTE TO TEACHERS: This task is relevant to Grade 12 learners in 2013 and from 2014 (i.e. relevant to CAPS  as well). Teachers may choose to increase the marks on specific items and mark the case study out of 75 or 100  marks, as long as the final weighting is as per CAPS (reduced to 10 marks).  

ACCOUNTING GRADE 12: TASK D 

THIRD TERM ASSESSMENT TASK  
CASE STUDY: CASH BUDGET AND DEBTORS 

MARKING GUIDELINE

 1. (2) 

What would you say to Bennie regarding the mistakes he thinks his wife made in compiling  the budget with regard to the depreciation and the contribution of a new delivery vehicle? 
These are not mistakes. Both are non-cash items which do not affect the bank balances, so they  must not be in a Cash Budget. üü 

2. Debtors’ Collection Schedule for December 2012 and January 2013 ✔✔✔✔ (4)
All figures correct = 4 marks; Most correct = 3; Some correct = 2; Few correct = 1; None correct = 0  

MONTH 

CREDIT SALES 

DECEMBER 2012 

JANUARY 2013

October 

241 200 

84 420

 

November 

290 880 

145 440 

101 808

December 

320 400 

30 438 

160 200

January 

223 200 

 

21 204

Cash from debtors 

260 298 

283 212

3. (4)

Calculate % increase in budgeted salaries and wages in January 2013.  
 4 080  ×   100 = 6% ✔? any one part correct i.e. 4080 or 68 000 
68 000        1 

Calculate % decrease in amount budgeted for commission income in Janu ary 2013 

 3 600  ×  100 = 15% ✔? any one part correct i.e. either 3 600 or 24 000
24 000       1

4. (2)

Calculate the total finance charges incurred in the purchase of the vehicle. 
(9 000 x 12) 
46 000 + 216 000 – 196 000 = R66 000 ✔? any one part correct 

5. (4)

Effect on the budget: 
Cost of repairs = 37 500 – (75% x 8 000) = 31 500 ✔? any one part correct
TWO points that Mtini would mention to Bekker: 
Any two valid points, e.g. 

  • This was irresponsible as insurance terms had been violated.✔✔
  • The repairs should be debited to drawings as this is a personal expense.✔✔ 

6. (3)

Calculation of rent income for December 2012 
15 950 x 100/110 = R14 500 ✔? any one part correct 

Suitable explanation: 
Any one valid explanation, e.g. ✔ 

  • The tenant paid the February rent in advance.
  • Additional unused property was rented out at the same rate. 

7. (4)

Calculate the budgeted payments to creditors in January 2013. 
December total sales = 801 000  
Cost of sales: 801 000 x 100/180 = 445 000  
Credit purchases: 222 500  
Paid in January = 222 500 – 22 250 = R200 250 ✔? 

Mtini feels that the business need not buy any goods for cash, and that all goods should  be bought on credit. In your opinion, will this improve the business Cash Budget? Explain. 
Yes. This will mean that the R222 500 to be paid for cash sales in December will then be paid in  January, which will improve the cash balance at the end of December by this amount. When the  amount is paid in January they will also earn a R22 250 discount as well. There is also a similar  effect in the following month. ✔✔ 

8.  (3)

Explain the difference between interest capitalised and interest not capitalised.  
Interest that is capitalised is added to the loan. Monthly repayments include the repayment of the  loan and interest. Interest that is not capitalised is paid separately. ✔ 

Calculate the amount of the loan repaid on 31 December 2012. 

500 ÷ 0,15 x 12 = R40 000 ✔✔ 

9. (4)

Use the Cash Budget to identify the missing figures, totals and balances designated  A–D. You are NOT required to identify other missing figures. 
All figures correct = 4 marks; Mostly correct = 3; Some correct = 2; Few correct = 1; None  correct = 0  

 A  B
(118 902)✔  (80 872)✔  19 290✔    119 395✔

10. (12)

Calculation of the average debtors’ collection period (in days): 
 530 000 ✔ 
 ½ (535 225 + 764 775)      x      365 = 80 days ? 
         2 400 000 ✔ 
The percentage of debtors who are complying with the credit terms (as indicated in the  Debtors Age Analysis): 
(R156 725 + R234 250) ÷ R764 775 x 100 = 51,1% ✔✔ 
Brief comment on the two calculations above: 
It is unacceptable that the debtors are taking so long to pay and that only half of them are  complying with the credit terms. ✔ 
Details of the main mistakes that the business is making with regard to debtors. Also  provide the names of specific debtors to illustrate these main problems and suggest a  solution for each mistake. 

MISTAKES ✔✔ 

DEFAULTING  DEBTOR(S) ✔✔

 
SOLUTION ✔✔ 
Exceeding the credit limit    Minaj, Britney, Hannah  Do not continue supplying these debtors; reduce their credit limits; give incentives for  cash purchases. 
Taking longer than the credit term  Britney, Jemson, Drake, Wayne  Charge interest on overdue accounts; settlement discounts to encourage early settlement of accounts.

11. Consider the actual and budgeted figures for Advertising, Telephone and Advertising. (Note  that Mtini has not drawn any funds as yet.) Comment on each item, and offer ONE point of  advice in each case.  (6)

 

Comment ✔✔✔ 

Advice ✔✔✔

Advertising 

The expense is the same as  budgeted. This appears to be  well planned. However, when  one looks at the monthly sales,  it shows that advertising is not  effective.

They should consider increasing the  advertising budget. Can be strategically linked  to sales. The business must look at trends/ codes played at different seasons and budget  accordingly.

Telephone 

Always overspending/under  budgeted 

Need extra control, investigate whether there  is a need to increase (calling debtors etc.) or if  it is being abused.

Insurance 

This is R6 000 under-budget  each month.

They should consider whether they are still  adequately covered or whether they have  genuinely negotiated a better rate. This might  be false economy if the insurance company  fails to pay out for legitimate claims. 

12. (3)

Bennie has made two significant decisions by taking out a new loan and admitting a partner  to the business. What would you say to Bennie about these decisions and the effect on the  cash flow of the business? 
✔✔✔ Any valid response Excellent answer = 3 marks; Good = 2; Satisfactory/Poor = 1;  Incorrect = 0 
Expected response: 
Although he has used these strategies to convert his large overdraft into a positive balance, he  should rather have looked at the real reasons for the shortcomings, e.g. credit sales now account  for 52% (2,4m/4,6m) of total sales and debtors are not well controlled. He now has extra interest  to pay, even though the interest rate is better, as the loan raised is larger than the one cancelled.  Also he has to share profits with another partner now – when he starts to take drawings, the cash  situation will get worse. 

TOTAL MARKS FOR THE TASKS: 50