AGRICULTURAL MANAGEMENT PRACTICES
GRADE 12
AMENDED SCE PAST PAPERS AND MEMOS
MAY/JUNE 2018
SECTION A
QUESTION 1
1.1 Multiple choice
1.1.1 C ✔✔
1.1.2 D ✔✔
1.1.3 B ✔✔
1.1.4 C ✔✔
1.1.5 A ✔✔
1.1.6 B ✔✔
1.1.7 D ✔✔
1.1.8 D ✔✔
1.1.9 B ✔✔
1.1.10 C ✔✔ (10 x 2) (20)
1.2 Matching items
1.2.1 G ✔✔
1.2.2 D ✔✔
1.2.3 L ✔✔
1.2.4 K ✔✔
1.2.5 C ✔✔
1.2.6 J ✔✔
1.2.7 A ✔✔
1.2.8 E ✔✔
1.2.9 H ✔✔
1.2.10 F ✔✔ (10 x 2) (20)
1.3 Underlined words
1.3.1 Soil data ✔
1.3.2 GPS ✔
1.3.3 Weakness ✔
1.3.4 Administrative ✔
1.3.5 Planning ✔
1.3.6 Partial ✔
1.3.7 Foreman ✔
1.3.8 Mechanisation ✔
1.3.9 Growth ✔
1.3.10 Current ✔ (10 x 1) (10)
TOTAL SECTION A: 50
SECTION B
QUESTION 2: PHYSICAL AND FINANCIAL PLANNING
2.1 Mechanisation
2.1.1 FOUR factors for introducing machinery
2.1.2 FOUR reasons for preferring the use of machinery
2.2 Deduction between correction method and soil characteristic
CORRECTION METHOD | SOIL CHARACTERISTIC |
Breaking impermeable layers | Soil depth ✔ |
Vegetation strips | Soil slope ✔ |
Opening water ways | Soil drainage ✔ |
Apply gypsum | Soil reaction /soil pH ✔ (4) |
2.3 THREE factors influencing land use for grazing livestock
2.4 Type of capital and finance period
2.4.1 Monthly veterinarian account
2.4.2 Production loan
2.4.3 Mortgage for land
2.4.4 Equipment
2.5 Budget
2.5.1 TWO most important elements of a farm business budget
2.5.2 Budget for the farm enterprise of your choice
2.6 Soil analysis
2.6.1 TWO methods to increase field water capacity
2.6.2 FOUR ways to improve soil reaction
2.7 Discussion of the negative effect of excess use of herbicides
2.8 Farming practice for continuously planting the same crop
QUESTION 3: ENTREPRENEURSHIP, RECORDING, MARKETING, BUSINESS PLANNING AND ORGANISED AGRICULTURE
3.1 Source document
3.1.1 Invoice ✔ (1)
3.1.2 Deposit slip ✔ (1)
3.1.3 Receipt ✔ (1)
3.1.4 Cash slip/till slip ✔ (1)
3.2 Labour records
3.2.1 Conditions of service
3.2.2 Daily records of labour
3.3 Description of agricultural business plan
OR
3.4 Sources of information for market research
3.4.1 Sources of primary research
3.4.2 Sources of secondary research
3.5 Balance sheet
3.5.1 Aim of having a Balance sheet
3.5.2 Calculate net worth using formula
3.5.3 Viability and meaning
AND
3.6 Income and expenditure
3.6.1 Income and expenditure account
EXPENDITURE | INCOME | ||||
DATE | ITEM | AMOUNT(R) | DATE | ITEM | AMOUNT(R) |
14/6 | Seed | 680,00✔ | 14/10 | Selling produce | 23 600,00✔ |
22/6 | Fertiliser | 2 280,00✔ | 21/10 | Selling produce | 1 050,00✔ |
1/7 | Pesticide | 1 200,00✔ | |||
22/10 | Transport | 720,00✔ | |||
28/10 | Labour | 16 000,00✔ | |||
TOTAL | 20 880,00✔ | TOTAL | 24 650,00✔ |
Rubric
3.6.2 Profit or loss (CA from QUESTION 3.6.1)
(If QUESTION 3.6.1 not answered – no marks)
3.7 Difference between a cash flow statement and an income statement
3.7.1 Cash flow statement
3.7.2 Income statement
3.8 Climate records in decision making process
QUESTION 4: HARVESTING, PROCESSING, MANAGEMENT AND AGRITOURISM
4.1 Storage
4.1.1 Effects of moisture and high temperature on stored plant products • Some of the products may start to germinate ✔
4.1.2 Methods to minimize damage on stored plant products
4.2 Identify correct preserving method
4.2.1 Blanching ✔ (1)
4.2.2 Sterilisation ✔ (1)
4.2.3 Radiation ✔ (1)
4.2.4 Pasteurization ✔ (1)
4.2.5 Filtration ✔ (1)
4.3 Legal requirements for people working at a processing plant
4.4 Requirements of suitable wrapping material for perishable foods
4.5 Discuss FOUR motivation techniques
4.6 Marketing channels
(Each channel can ONLY be used ONCE.) (6)
Informal marketing channels | Formal marketing channels |
|
|
4.7 Reasons to use two different venues to market farm products
4.8 A flow chart indicating SIX chronological steps of decision making.
Rubric
4.9 Types of Agritourism
TOTAL SECTION B: 150
GRAND TOTAL: 200
ACCOUNTING
GRADE 12
SCE PAST PAPERS AND MEMOS
JUNE 2018
MARKING PRINCIPLES:
QUESTION 1
1.1.1
CASH RECEIPTS JOURNAL |
CRJ 1 850 CPJ 3 700 | CASH PAYMENTS JOURNAL |
R510 607 ✔✔ | R488 260 ✔✔ | |
4 800 ✔ | 25 000 ✔✔ | |
6 250 ✔ | 1 425 one mark + 575 one mark 2000 ✔✔ | |
145 ✔ | 230 ✔ | |
1850 ✔ | ||
3600 ✔✔ | ||
521 802 | 520 940 |
Foreign entries -1 (max -1) e.g. 6 950; 12 675; 18 450; 30 975 (from previous recon) And/or other foreign entries incorrectly duplicated in journals and/or reconciliation (mark scored elsewhere)
1.1.2 Calculate the Bank Account balance in the Ledger of Hartfield Suppliers on 30 April 2018.
R30 975 | Signs may be omitted (or brackets may be used), but operation must be appropriate on the answer |
+ 521 802 | ✔see 1.1.1 CRJ total; net effect can be shown |
− 520 940 | ✔ see 1.1.1 CPJ total; net effect can be shown |
31 837 | ✔operation, correct transfers; both CRJ must be +ve and CPJ must be -ve; must include balance b/f (could be more or less than 30 975) |
Accept alternative arrangements for calculations such as ledger account / equation form
1.1.3 Bank Reconciliation Statement on 30 April 2018
-1 max for presentation of details if marks earned on figures | One column method. Mark signs consistently | Debit | Credit |
Balance per Bank Statement | 41 537 Cannot be R18 450 | Operation, balancing figure | 41 537 Cannot be R18 450 |
Credit outstanding deposit | 10 000 | 10 000 | |
Debit outstanding cheques / items | |||
No. 613 | (13 400) | 13 400 | |
No. 652 | (5 650) | 5 650 | |
EFT - Small | (2 500) | 2 500 | |
Credit amount wrongly debited | 1 850 | 1 850 | |
Balance per Bank Account | 31 837 | See 1.1.2 | |
Balance per Bank Account | See 1.1.2 31 837 | 53 387 | 53 387 |
*Foreign entries -1 (max -1) e.g. 6 950; 12 675; 18 450; 30 975 (from previous recon)
*And/or other foreign entries incorrectly duplicated in journals and/or reconciliation (mark scored elsewhere)
*TWO column method: Assume debit followed by credit column. Mark negative amounts wrong.
1.2 The internal auditor is concerned about the management of cash.
1.2.1 Explain TWO different problems to justify her concern. Quote figures.
Any TWO valid responses: Problem ✔Theft ✔Rolling Figure or date ✔✔
Do not accept incorrect recording of a cheque; alternative terms may be used
Problems: Inspect if two aspects are included in one explanation
1.2.2 Give advice (TWO points) on how such problems can be avoided in future.
Any two valid responses: ✔✔
1.3Explain TWO benefits of using the electronic funds transfer (EFT) system rather than cheques for direct payments to suppliers.
Any TWO valid responses ✔✔ ✔✔ Part-marks for unclear/incomplete explanations
TOTAL MARKS |
35 |
QUESTION 2
2.1 Accept abbreviations
2.1.1 Selling and distribution cost✔
2.1.2 Direct labour cost ✔
2.1.3 Direct/raw materials cost ✔
2.1.4 Administration cost ✔
2.2 TIGHT-FIT MANUFACTURERS
2.2.1
Calculate: Value of the closing stock of raw materials | |
Workings | Answer |
2 607 000 ✔ x 3 900 ✔ | 429 000 ✔ |
Calculate: Value of direct/raw materials issued for production | |
Workings | Answer |
2 607 000 ✔ - 429 000 ✔ see above | 2 178 000 ✔ Operation, one part correct |
Calculate: Correct factory overhead costs | |
Workings | Answer |
69 600 one mark - 13 050 two marks 746 670 + 56 550 ✔✔ + 59 280 ✔✔ e.g. 746 670 + 56 550 - 59 280 would be three marks plus the method mark on answer 746 670 - 56 550 - 59 280 would be 0 marks and no method mark on answer | 862 500 ✔ Operation, one part correct |
2.2.2 Production Cost Statement for the year ended 31 March 2018.
Incorrect placement of DMC and FOHC: do not award ticks for details; -1 presentation if WIPS details not given;
Will also lose method marks on Prime cost subtotal; the figures will get method mark even if incorrectly placed
✔Direct materials cost see DMC in 2.2.1 | 2 178 000✔ |
Direct labour cost | 3 522 000✔ |
Prime cost Must be DMC + DLC | 5 700 000✔ |
Factory overhead cost see FOHC in 2.2.1 | 862 500✔ |
Total manufacturing costs Operation one part correct, DMC+DLC+FOHC regardless of placement | 6 562 500✔ |
Work-in-process at beginning of year | 147 500 |
*Cost of production of FG: 231 + x = 6518 + 118 or 231 - 118 - 6518 = -x or -118 - 6518 + 231 as long as answer is positive | 6 710 000✔ |
Work-in-process at end of year Balancing figure; do not accept 231 000 or 118 000 must be subtotal above - COPOFG | (305 000)✔ |
Cost of production of finished goods operation, one part correct *Could do T-a/c or solve for x (118 000 ✔+ 6 518 000 ✔ - 231 000✔) | 6 405 000✔ |
2.2.3 Give TWO reasons why the business should support local suppliers.
Reasons: Any TWO relevant reasons ✔✔
2.3 BREAK-TIME MANUFACTURERS
2.3.1
Calculate the direct labour cost for the year ended 30 April 2018. | |
Workings | Answer |
331 500 x R7,56 Two marks or nothing on final answer | R2 506 140 ✔✔ |
Calculate the break-even point for the year ended 30 April 2018. | |
Workings | Answer |
R3 102 500 ✔ R28 ✔ - R19,50 ✔ 8,50 two marks | 365 000 units✔ Operation, one part correct Must not be R, c, % etc Units do not have to be stated |
2.3.2 Explain why the owner should be concerned about the break-even point. Quote figures.
Compare BEP with level of production ✔✔ Figures ✔
2.3.3 Explain why the owner would NOT be satisfied with the direct labour cost per unit.
Quote figures.
Trend ✔ Figures ✔ Explanation ✔ Do not accept comment on total DLC
Give ONE solution to this problem.
Any ONE relevant control measure ✔✔ Part marks for unclear / incomplete answer
TOTAL MARKS |
45 |
QUESTION 3
3.1.1 Calculate the value of the closing stock of bicycles on 31 May 2018.
Workings | Answer | |||||||||||||
Tempo | 8 500 x 4✔ Must multiply by correct cost price | ✔34 000 | ||||||||||||
Cruze | 9 400 x 40✔ Must multiply by correct cost price | ✔ 376 000 | ||||||||||||
Ryder | 7 400 x 57✔✔ Must multiply by correct cost price | ✔ 421 800 | ||||||||||||
Operation, one part correct | ✔ 831 800 | |||||||||||||
OR: Op.Stock Purchases COS Tempo COS Cruze COS Ryder | ||||||||||||||
Calculate the cost of sales for the year ended 31 May 2018.
OR One mark One mark One mark One method mark | ||||||||||||||
Calculate the gross profit for the year ended 31 May 2018. ✔ ✔see above ✔ operation, one part correct 5 185 420 - 3 354 200 = 1 831 220 OR (66 x 8 500 x 60%) + (220 x 9 400 x 60%) + (98 x 7 400 x 35%) two method marks and one accuracy mark 336 600 + 1 240 800 + 253 820 = 1 831 220 |
3.1.2
Calculate the selling price of a Ryder bicycle. ✔ ✔ Operation, one part correct OR R7 400 x 135/100 = R9 990 OR R7 400 + R2 590 = R9 990 |
Calculate the average number of Ryder bicycles sold per month. ✔ ✔ ✔ Operation, one part correct 98 ÷ 9 = 10,9 per month |
Indicate how long it will take Fred to sell the closing stock of the Ryder bicycles. Show calculations. For three marks: 57 units ✔ see 3.1.1 ÷ 10,9 per month ✔ = 5,2 months ✔ OR 57 units X 9 = 5,2 months or approx. 157 days 98 units 1 OR 421 800 see 3.1.1 X 270 = 5,2 months or approx. 157 days 725 200 1 For two marks: 421 800 X 365 = 212,3 days 725 200 1 OR 57 units X 12 = 7 months 98 units 1 |
Give ONE possible reason for the slow sales of Ryder bicycles.
ONE valid reason: ✔✔ Part-marks for unclear / incomplete answer
Give advice (ONE point) to Fred in this regard.
ONE valid point of advice ✔✔ Part-marks for unclear / incomplete answer
3.2.1 Explain why it was NOT a good idea to change to a cheaper supplier of T-shirts. State TWO points.
Any two valid points Explanations ✔ ✔ Figures ✔✔
Possible answers:
3.2.2 Celia decided to change the supplier in 2018 and to change the mark-up %. How has this decision affected the business? State TWO points.
Any two valid points Explanations ✔✔ Figures ✔✔
Possible answers:
3.2.3 Make TWO separate suggestions to Celia to improve the profit on pants in 2019.
Any two valid points Explanations ✔✔ Figures ✔✔
Possible answers:
TOTAL MARKS |
40 |
QUESTION 4
4.1
4.1.1 True ✔
4.1.2 False ✔
4.1.3 True ✔ Accept abbreviations for T or F
4.1.4 False ✔
4.1.5 False ✔
4.2 MODISE LTD
4.2.1RETAINED INCOME Ignore foreign items; presentation -1 max
Balance at beginning of year | R567 000 |
Funds used for shares repurchased (250 000 x R0,25) | ✔✔(62 500)* Ignore brackets |
Net profit after tax (3 400 000 ✔ - 918 000 ✔✔) or 3 400 000 x 73% Operation, one part correct | ✔2 482 000 |
Ordinary share dividends Operation, one part correct | ✔(2 400 000)* Ignore brackets |
Interim | ✔672 000 |
Final (4 800 000 ✔ x 36/100 ✔) or 36 cents or 0,36 (4 550 000 + 250 000) Operation, one part correct | ✔1 728 000 |
Balance at end of year Operation, one part correct * figures must be subtracted | ✔✔586 500 |
4.2.2 MODISE LTD
BALANCE SHEET ON 28 FEBRUARY 2018
ASSETS | ||
Non-current assets Operation, TA - CA | ✔13 386 500 | |
Fixed assets Operation, balancing figure | ✔12 666 500 | |
*✔Fixed deposit / Investments / Financial assets (48 000✔ x 12/10✔ x 100/8✔) Operation, one part correct Be aware of alternative methods of calculation | ✔720 000 | (7) |
Current assets No part marks (2 600 000 x 1,5) | ✔3 900 000 | |
Inventories (1 015 000 ✔ + 25 000 ✔) | ✔1 040 000 | |
*✔Trade and other receivables Operation, one part correct (554 000✔ - 33 240✔✔ +19 240✔) | ✔540 000 | |
*✔ Cash and cash equivalents Operation, balancing figure | ✔2 320 000 | |
TOTAL ASSETS See total for E + L | ✔17 286 500 | (14) |
EQUITY AND LIABILITIES | ||
Ordinary shareholders’ equity Operation, one part correct (i.e. RI figure from note): OSC + RI | ✔14 236 500 | |
Ordinary share capital | ✔13 650 000 | |
*✔ Retained income See 4.2.1; could be -ve; | ✔586 500 | (3) |
Non-current liabilities | ✔450 000 | |
*✔ Loan from director (630 000✔ - 180 000 ✔✔) or 12/42 15 000 x 12 Operation, one part correct | ✔450 000 | (5) |
Current liabilities | ✔2 600 000 | |
Trade and other payables operation, balancing figure | #✔ 674 000 | |
Shareholders for dividends See 4.2.1 | ✔1 728 000 | |
See 4.2.1 or 3 400 000 x 27% SARS: Income tax (918 000- 900 000 ) one part correct | ✔18 000 | |
* Loan (current portion) see above | ✔180 000 | |
TOTAL EQUITY AND LIABILITIES Operation, See OSHE + NCL + CL | ✔17 286 500 | (9) |
Ignore foreign items
*Do not award ticks for details if item incorrectly placed
If incorrect placement, mark workings; -1 in each case
Accept negative amounts for balancing figures based on candidates’ workings
# If evidence of current portion of loan included is in T&OP, award 2 method marks
4.2.3 The directors want to give R500 000 to a local school.
Give TWO reasons why companies take such decisions.
Any TWO valid reasons ✔✔ ✔✔ Part-marks for unclear / incomplete answers
4.3 AUDIT REPORT
4.3.1 Briefly explain the role of an independent auditor.
ONE valid explanation: ✔✔ Part-marks for unclear / incomplete answer
Expected responses for max of 1 mark:
4.3.2 Did Denga Limited receive a qualified/unqualified/disclaimer of opinion audit report?
Qualified report ✔ May be underlined in answer book
Briefly explain your choice. Mark independent of the decision above
Explanation ✔✔Part-marks for unclear / incomplete answer
Valid responses for two marks:
4.3.3 State THREE possible consequences for the independent auditor if he had NOT mentioned the advertising expense in his report.
Part-marks for unclear answers; but one-word answers acceptable because of ‘State’
Three different consequences ✔✔ ✔✔ ✔✔ DO NOT ACCEPT ‘FIRED’
TOTAL MARKS |
70 |
QUESTION 5
5.1
5.1.1 C ✔
5.1.2 D ✔
5.1.3 A ✔
5.1.4 B✔
5.2 MALOTRA LTD
5.2.1 Ignore brackets in final answer
Workings | Answer | |
(a) | 6 192 350 ✔ - 4 256 350 ✔ | R 1 936 000✔ |
(b) | 535 250 ✔ + 419 750 ✔ | R 955 000 ✔ |
(c) | 1 415 000 ✔ - 955 000 ✔ refer (b) OR one mark one mark 800 250 - 340 250 one mark one mark (1 415 000 - 614 750) - (535 250 - 195 000) one mark one mark (1 415 000 - 614 750) + 195 000 - 535 250 | R 460 000 ✔ Operation, one part correct |
(d) | 905 000 ✔ ✔ (1 500 000 - 595 000) x 20% | R 181 000 ✔ Operation, must be multiplied by 20% |
(e) | 1 500 000 - 595 000 one mark for both 905 000 ✔ - 181 000 ✔ - 626 000 ✔ refer (d) | R 98 000 ✔ Operation, one part correct |
5.2.2 Calculate the net profit after income tax on 28 February 2018.
Workings | Answer |
286 200 ✔ x 70/30 ✔ or 954 000 one mark - 286 200 one mark | R667 800 ✔ |
5.2.3
Calculate the dividends paid. | |
Workings | Answer |
176 000 ✔ + 332 000 ✔ - 132 000 ✔ Kan T-rek doen 200 000 two marks OR: -176 000 - 332 000 + 132 000 | R376 000 ✔* Operation, one part correct |
Calculate the funds used to repurchase shares. | |
Workings | Answer |
6 512 000 ÷ 880 000 120 000 ✔ x (7,40 ✔✔ + 0,60 ✔) Could do T-a/c R8,00 three marks OR: One mark One mark One mark One mark (120 000 x 7,40) + (120 000 x 0,60) 888 000 72 000 | R960 000 ✔* Operation, one part correct 888 000 or 72 000 as final answer = only two marks |
Calculate the proceeds from shares issued. | |
Workings | Answer |
120 000 x 7,40 (ASP above) 6 512 000 ✔ + 888 000 ✔✔ - 5 760 000 ✔ Could do T-a/c OR: 5 760 000 - 6 512 000 - 888 000 | R1 640 000✔ Operation, one part correct |
*Brackets not needed as it is a calculation, not a CFS
5.2.4
Net change in cash and cash equivalents | 146 000 ✔ Operation, from bottom up |
Cash and cash equivalents (opening balance) | (109 600) ✔✔ Must be in brackets |
Cash and cash equivalents (closing balance) | 36 400 |
5.2.5
Calculate the acid-test ratio. | |
Workings | Answer |
665 600 two marks 1 136 700 ✔ - 471 100✔ : 512 000 ✔ | 1,3 : 1 ✔ Operation, one part correct (x :1) |
Calculate the debt-equity ratio. | |
Workings | Answer |
1 500 000 ✔ : 6 843 300 ✔ Accept 0,22 : 1 | 0,2 : 1 ✔ Operation, one part correct (x :1) |
Calculate the return on shareholders' equity. | |
Workings | Answer |
See 5.2.2 667 800 ✔ x 100 ½ ✔ (6 843 300 ✔ + 5 826 500 ✔) 6 334 900 three marks 12 669 800 two marks | 10,5%✔ Operation, one part correct; must be shown as % |
5.2.6 The directors decided to increase the loan during the current financial year. Explain whether this was a good decision or not. Quote TWO financial indicators (with figures).
✔ Debt/equity ratio is 0,2:1 ✔ (see 5.2.5) / 0,1:1 / from 0,1:1 to 0,2:1
✔ Return of capital employed is 14,6% / 16,4% ✔
Do not accept any other financial indicators
Explanation must contain reasons Part-marks for unclear /incomplete explanation
Response for two marks:
There is positive gearing (ROTCE exceeds interest rate on loans) and it is low risk (not making extensive use of borrowed capital). ✔✔
Response for one mark:
5.2.7 Comment on the price paid for the shares repurchased on 1 January 2018.
Quote TWO financial indicators (with figures).
Must compare NAV and market price to repurchase price (not average share price price)
The company paid a *higher price for the share R8,00✔ than the ✔ NAV of ✔ 778 cents and the ✔market price of ✔ 780 cents. see 5.2.3
*This might be higher/lower/equal if error is made in calculation in 5.2.3.
5.2.8 Thandi Nene owns 416 000 shares in the company. When the directors decided to issue a further 200 000 shares during October 2017, she decided not to buy more shares and rather spend her funds on an overseas holiday.
Explain why you feel Thandi has made the wrong decision. Quote relevant figures or calculations to support your opinion.
Calculations: If workings correct, but answer not a %, award marks but -1 in each case for no %
Explanation:
Explanation (must mention or imply majority shareholding i.e. 50% + 1 share) ✔✔
Thandi was the majority shareholder before the issue of the additional shares. As she did not increase her number of shares, she is no longer the majority shareholder. (Even after the repurchase of 120 000 shares she remains with less than 50% of the shares).
Response for two marks:
She has lost out on earning a maximum of R80 000 of dividends on the extra shares she could have bought / she has lost out on extra capital growth or extra returns of the shares.
Note: 200 000 x 40 cents = R80 000 dividends extra could have been earned
(She would have had to pay 200 000 x R8,20 = R1,64m)
TOTAL MARKS |
70 |
QUESTION 6
6.1.1 The main purpose of a Cash Budget is to … ✔✔
Part-marks for incomplete / unclear response
6.1.2 The main purpose of a Projected Income Statement is … ✔✔
Part-marks for incomplete / unclear response
6.2.1 Debtors' Collection Schedule:
CREDIT SALES | MAY 2018 | JUNE 2018 | |
March 2018 | 252 000 | 22 680 | |
April 2018 | 288 000 | 172 800 | 25 920 ✔ |
May 2018 | 180 000 ✔✔ | 51 300 | 108 000 ✔✔ 60% of credit sales |
June 2018 | 216 000 | 61 560 | |
Cash from debtors | 246 780 | 195 480 ✔✔ Operation, one part correct |
6.2.2
Determine the discount allowed for May 2018.
|
Determine the bad debts written off in June 2018. ✔ ✔ ✔ Operation one part correct 1% x 252 000 = 2 520 |
6.3
Calculate the cash sales for May 2018. | |
Workings | Answer |
300 000 x 40% OR 300 000 - 180 000 | No part marks 120 000 ✔✔ |
Calculate the payment to creditors in June 2018. | |
Workings | Answer |
300 000 ✔ x 100/150 ✔ x 80/100 ✔ 200 000 two marks | 160 000✔ Operation, one part correct |
Calculate the salaries for May 2018. | |
Workings | Answer |
✔ ✔ ✔ ✔ 14 500 + 11 600 (2 x 14 500) + (4 x 26 100) 29 000 104 400 OR (6 x 14 500) + (4 x 11 600) 87 000 two marks 46 400 two marks | 133 400 ✔ Operation, one part correct |
6.4.1 Tony is not concerned about the overspending in advertising. Explain why this is so.
Quote figures to support your answer.
Candidates must indicate the positive effect of advertising on sales ✔✔
Provide appropriate figures ✔ ✔ one mark each
Expected response for 4 marks:
6.4.2 State ONE consequence of not paying the amount due to creditors in April 2018.
Any ONE valid consequence ✔✔ Part-marks for incomplete / unclear response
6.4.3 State TWO points in favour of appointing Gentex Cleaning Services.
Any two valid responses ✔✔ ✔✔ Figures not required but may be provided as part of an explanation
Part-marks for incomplete / unclear response
Explain ONE point that Tony should consider before making this decision.
Any valid response ✔✔ Part-marks for incomplete / unclear response
Response for one mark:
TOTAL MARKS |
40 |
ACCOUNTING
GRADE 12
SCE PAST PAPERS AND MEMOS
JUNE 2018
INSTRUCTIONS AND INFORMATION
Read the following instructions carefully and follow them precisely.
QUESTION 1: 35 marks; 20 minutes | |
Topic: | This question integrates: |
Bank Reconciliation and Control | Financial accounting
Managing resources
|
QUESTION 2: 45 marks; 30 minutes | |
Topic: | This question integrates: |
Manufacturing | Managerial accounting
Managing resources
|
QUESTION 3: 40 marks; 25 minutes | |
Topic: | This question integrates: |
Inventory Valuation | Managing resources
|
QUESTION 4: 70 marks; 40 minutes | |
Topic: | This question integrates: |
Balance Sheet and Audit Report | Financial accounting
Managing resources
|
QUESTION 5: 70 marks; 40 minutes | |
Topic: | This question integrates: |
Fixed Assets, Cash Flow and Interpretation | Financial accounting
Interpretation of financial information
|
QUESTION 6: 40 marks; 25 minutes | |
Topic: | This question integrates: |
Budgeting | Managerial accounting
Managing resources
|
QUESTION 1: BANK RECONCILIATION AND CONTROL (35 marks; 20 minutes)
The following information relates to Hartfield Suppliers for April 2018.
REQUIRED:
1.1 Bank reconciliation:
1.1.1 Show the entries that must be recorded in the Cash Journals by completing the table in the ANSWER BOOK. (14)
1.1.2 Calculate the Bank Account balance in the Ledger of Hartfield Suppliers on 30 April 2018. (3)
1.1.3 Prepare the Bank Reconciliation Statement on 30 April 2018. (8)
1.2 The internal auditor is concerned about the management of cash.
1.2.1 Explain TWO different problems to justify her concern. Quote figures. (4)
1.2.2 Give advice (TWO points) on how such problems can be avoided in future. (2)
1.3 Explain TWO benefits of using the electronic funds transfer (EFT) system rather than cheques for direct payments to suppliers.(4)
INFORMATION:
A. Extract from the Bank Reconciliation Statement on 31 March 2018:
Favourable balance as per Bank Statement | R18 450 | |
Outstanding deposits: | Dated 10 March 2018 | 12 675 |
Dated 25 March 2018 | 25 000 | |
Outstanding cheques: | 502 (dated 19 October 2017) | 4 800 |
613 (dated 24 April 2018) | 13 400 | |
614 (dated 26 April 2018) | 6 950 | |
Favourable balance as per Ledger Account | 30 975 |
NOTE:
B. Provisional totals in the Cash Journals on 30 April 2018 before receiving the Bank Statement:
C. Entry in the April 2018 Cash Receipts Journal, not in the April 2018 Bank Statement:
DOCUMENTS | DATE | DETAILS | BANK |
Deposit slip 998 | 20 | Sales | R10 000 |
D. Entries in the April 2018 Cash Payment Journal, not in the April 2018 Bank Statement:
DOCUMENTS | DATE | DETAILS | BANK |
Cheque 652 (dated 24 June 2018) | 25 | MM Suppliers | R5 650 |
S Small (*EFT) | 30 | Drawings | R2 500 |
*EFT: electronic funds transfer/direct payment
E. Information on the April 2018 Bank Statement, which did not appear in the April 2018 Cash Journals:
DATE | DETAILS | DEBIT | CREDIT |
10 | M Mamba (*EFT by tenant) | 6 250 | |
17 | Cash deposit fees | 575 | |
18 | Interest | 145 | |
21 | Unpaid cheque: Apple | 230 | |
24 | Service fees | 1 425 | |
28 | Debit order (Kruger Insurers) | 1 850 | |
28 | Debit order (Kruger Insurers) | 1 850 |
NOTE:
F. Information in the April 2018 Bank Statement that does not agree with the Cash Payments Journal for April 2018:
Cheque 633, recorded as R2 630 in the Cash Payment Journal, appears correctly on the Bank Statement as follows: | R6 230 |
G. The Bank Statement on 30 April 2018 reflected a balance of R?.
QUESTION 2: MANUFACTURING (45 marks; 30 minutes)
2.1 Choose ONE cost account for each of the following descriptions. Write only the cost accounts next to the question numbers (2.1.1 to 2.1.4) in the ANSWER BOOK.
direct labour cost; direct/raw materials cost; factory overheads cost; administration cost; selling and distribution cost |
2.1.1 Bad debts written off during the financial year
2.1.2 Pension fund contributions paid on behalf of the workers in the production process
2.1.3 Transport costs paid for raw materials purchased
2.1.4 Depreciation on office equipment (4 x 1) (4)
2.2 TIGHT-FIT MANUFACTURERS
The information relates to Tight-Fit Manufacturers, a business that manufactures denim jeans, for the financial year ended 31 March 2018.
REQUIRED:
2.2.1 Calculate:
2.2.2 Complete the Production Cost Statement on 31 March 2018. (12)
2.2.3 The business purchases raw materials from an overseas supplier,although there are numerous local suppliers. Give TWO reasons why the business should support local suppliers. (2)
INFORMATION:
A.Stock balances on 31 March:
2018 | 2017 | |
Work-in-process | ? | R147 500 |
Finished goods | R118 000 | R231 000 |
B. Raw materials (fabric):
Raw materials, consisting of metres of fabric, are issued by the storeroom to the factory.
Storeroom stock records:
METRES | TOTAL AMOUNT R | |
Stock on 1 April 2017 | 5 000 | 535 000 |
Purchases: | 18 700 | 2 072 000 |
July 2017 | 6 200 | 620 000 |
October 2017 | 4 800 | 528 000 |
January 2018 | 7 700 | 924 000 |
Total available for production | 23 700 | 2 607 000 |
Stock on 31 March 2018 | 3 900 | ? |
C. Figures provided by the bookkeeper on 31 March 2018:
Wages of factory workers (direct labour) | R3 522 000 |
Factory overhead cost (see Information D below) | R746 670 |
Administration cost | R655 700 |
Selling and distribution cost | R413 900 |
D. Adjustments must be made to factory overhead cost in respect of the following:
FACTORY | ADMINISTRATION OFFICE | TOTAL FLOOR AREA |
520 m2 | 130 m2 | 650 m2 |
E. Details from the Income Statement for the year ended 31 March 2018:
Sales | R9 747 000 |
Cost of sales | 6 518 000 |
Gross profit | 3 229 000 |
2.3 BREAK-TIME MANUFACTURERS
Break-Time Manufacturers is a manufacturing business that produces lunch boxes for school children.
REQUIRED:
2.3.1 Calculate the following for the year ended 30 April 2018:
2.3.2 Explain why the owner should be concerned about the break-even point. Quote figures. (3)
2.3.3 The owner is concerned about the direct labour cost.
INFORMATION ON 30 APRIL:
2018 | 2017 | |||
TOTAL COST | PER UNIT | TOTAL COST | PER UNIT | |
Direct labour cost | ? | R7,56 | R1 646 400 | R5,60 |
Total fixed costs | R3 102 500 | R9,36 | R1 989 000 | R6,77 |
Total variable costs | R6 464 250 | R19,50 | R4 704 000 | R16,00 |
Selling price per unit | R28,00 | R24,50 | ||
Number of units produced and sold | 331 500 units | 294 000 units | ||
Break-even point | ? | 234 000 units |
QUESTION 3: INVENTORY VALUATION (40 marks; 25 minutes)
3.1SPEEDY CYCLES
You are provided with information for the year ended 31 May 2018. The owner is Fred Fakude. The business sells different models of bicycles. Fred uses the periodic inventory system and the specific identification method to value stock.
REQUIRED:
3.1.1 Calculate:
3.1.2 Fred is satisfied that he is selling approximately 18 Cruze bicycles per month. However, he is concerned that the new Ryder model, despite its lower selling price, is not selling as quickly as the Cruze model.
INFORMATION:
A. Three different models of bicycles were sold during the 2018 financial year.
MODEL | MARK- UP | UNITS SOLD | SALES | OTHER INFORMATION |
Tempo | 60% | 66 | R897 600 | This model is no longer produced. |
Cruze | 60% | 220 | R3 308 800 | |
Ryder | 35% | 98 | R979 020 | This model was introduced on 1 Sep. 2017. |
TOTAL SALES | R5 185 420 |
B. Opening stock:
DATE | MODEL | UNITS | COST PRICE PER UNIT | TOTAL |
1 Jun. 2017 | Tempo | 70 | R8 500 | R595 000 |
Cruze | 0 |
C. Purchases and returns:
DATE | MODEL | UNITS | COST PRICE PER UNIT | TOTAL |
PURCHASES: | ||||
1 Jun. 2017 | Cruze | 260 | R9 400 | R2 444 000 |
1 Sep. 2017 | Ryder | 200 | R7 400 | R1 480 000 |
RETURNS: | ||||
Feb. 2018 | Ryder | 45 | R7 400 | (R333 000) |
Net purchases | R3 591 000 |
3.2 MANAGEMENT OF INVENTORIES: CELIA'S CLOTHING
Celia Mtolo owns a small clothing business. You are provided with information for the year ended 28 February 2018. The business sells T-shirts, jackets and pants.
Celia took certain decisions at the beginning of the 2018 financial year.
REQUIRED:
Quote relevant figures for ALL the questions below.
3.2.1 T-shirts:
Explain why it was NOT a good idea to change to a cheaper supplier of T-shirts. State TWO points. (4)
3.2.2 Jackets:
Celia decided to change the supplier in 2018 and to change the mark-up %. How has this decision affected the business? State TWO points. (4)
3.2.3 Pants:
Celia reduced the selling price of pants significantly in the 2018 financial year in response to a new competitor who sells similar pants at R990.
Based on the information below, make TWO separate suggestions to Celia to improve the profit on pants in 2019. (4)
INFORMATION:
T-SHIRTS | JACKETS | PANTS | ||||
2018 | 2017 | 2018 | 2017 | 2018 | 2017 | |
Gross units sold | 1 200 | 1 080 | 150 | 165 | 280 | 325 |
Returns by customers | 40 | 0 | 0 | 5 | 15 | 15 |
Selling price | R75 | R120 | R1 650 | R1 085 | R910 | R1 054 |
Cost price | R50 | R80 | R1 000 | R700 | R650 | R620 |
Mark-up % | 50% | 50% | 65% | 55% | 40% | 70% |
Gross profit | R29 000 | R43 200 | R97 500 | R61 600 | R68 900 | R134 540 |
QUESTION 4: BALANCE SHEET AND AUDIT REPORT (70 marks; 40 minutes)
4.1 CONCEPTS
Indicate whether the following statements are TRUE or FALSE. Write only 'true' or 'false' next to the question numbers (4.1.1 to 4.1.5) in the ANSWER BOOK
4.1.1 A fixed deposit maturing within the next 12 months will be shown as cash and cash equivalent in the Balance Sheet.
4.1.2 Earnings per share are calculated using the net profit before tax.
4.1.3 Net current assets are also referred to as net working capital.
4.1.4 Provision for bad debts is a liability.
4.1.5 Total capital employed consists only of ordinary shareholders' capital and retained income. (5 x 1) (5)
4.2 MODISE LTD
The information below relates to Modise Ltd. The financial year ended on 28 February 2018.
REQUIRED:
4.2.1 Prepare the Retained Income Note to the Balance Sheet on 28 February 2018. (12)
4.2.2 Complete the Balance Sheet on 28 February 2018. Show ALL workings. (38)
4.2.3 The directors want to give R500 000 to a local school. Give TWO reasons why companies take such decisions. (4)
INFORMATION:
A. Extract of balances on 28 February 2018:
R | |
Ordinary share capital | 13 650 000 |
Retained income (1 March 2017) | 567 000 |
Fixed assets at carrying value | ? |
Fixed deposit: Peoples Bank | ? |
Loan from director | 630 000 |
Debtors' control | 554 000 |
Provision for bad debts (1 March 2017) | 31 300 |
Bank (favourable) | ? |
Trading stock | 1 015 000 |
Consumable stores on hand | 25 000 |
Creditors' control | ? |
Expenses prepaid | 19 240 |
SARS: Income tax (provisional tax payments) | 900 000 |
B Share capital:
C. Dividends:
D. Net profit before tax:
E. Fixed deposit:
F. Loan from director:
G. Provision for bad debts:
H. The current ratio calculated after all adjustments was 1,5 : 1.
4.3 AUDIT REPORT
You are provided with an extract from the audit report of the independent auditors of Denga Limited.
REQUIRED:
4.3.1 Briefly explain the role of an independent auditor. (2)
4.3.2 Did Denga Limited receive a qualified/unqualified/disclaimer of opinion audit report? Briefly explain your choice. (3)
4.3.3 State THREE possible consequences for the independent auditor if he had NOT mentioned the advertising expense in his report. (6)
INFORMATION:
EXTRACT FROM THE REPORT OF THE INDEPENDENT AUDITORS Independent Auditors' Responsibility Basis for … Opinion … Audit Opinion Khan & Kruger |
QUESTION 5: FIXED ASSETS, CASH FLOW AND INTERPRETATION (70 marks; 40 minutes)
5.1 Choose a description in COLUMN B that matches the user of financial statements in COLUMN A. Write only the letters (A to D) next to the question numbers (5.1.1 to 5.1.4) in the ANSWER BOOK.
COLUMN A | COLUMN B |
5.1.1 Trade unions 5.1.2 SARS 5.1.3 Shareholders 5.1.4 Directors | A want to be assured that their investment in the company is used wisely (4 x 1) (4) |
5.2 MALOTRA LTD
You are provided with information relating to Malotra Ltd for the financial year ended 28 February 2018. The company is registered with an authorised share capital of 1 200 000 ordinary shares.
REQUIRED:
5.2.1 Refer to Information A.
Calculate the missing amounts denoted by (a) to (d) on the Fixed Asset Note. (16)
5.2.2 Calculate the net profit after income tax on 28 February 2018. (3)
5.2.3 Calculate the following for the Cash Flow Statement:
5.2.4 Complete the section for Cash and Cash Equivalents in the Cash Flow Statement. (4)
5.2.5 Calculate the following financial indicators on 28 February 2018:
5.2.6 The directors decided to increase the loan during the current financial year. Explain whether this was a good decision or not. Quote TWO financial indicators (with figures). (6)
5.2.7 Comment on the price paid for the shares repurchased on 1 January 2018. Quote TWO financial indicators (with figures). (5)
5.2.8 Thandi Nene owns 416 000 shares in the company. When the directors decided to issue a further 200 000 shares during October 2017, she decided not to buy more shares and rather spend her funds on an overseas holiday.
Explain why you feel Thandi has made the wrong decision. Quote relevant figures or calculations to support your opinion. (6)
INFORMATION:
A. Incomplete Fixed Asset Note:
LAND AND BUILDINGS | VEHICLES | EQUIPMENT | |
Carrying value (1 Mar. 2017) | 4 256 350 | 535 250 | |
Cost | (b) | 1 500 000 | |
Accumulated depreciation | (419 750) | (595 000) | |
Movements: | |||
Additions | (a) | (c) | 0 |
Disposals | 0 | (e) | |
Depreciation | (195 000) | (d) | |
Carrying value (28 Feb. 2018) | 6 192 350 | 626 000 | |
Cost | 1 415 000 | ||
Accumulated depreciation |
B. Income tax:
C. Dividends:
D. Ordinary Share Capital:
800 000 | Ordinary shares on 1 March 2017 | R5 760 000 |
200 000 | Shares issued on 1 October 2017 | ? |
(120 000) | Shares repurchased on 1 January 2018 | ? |
880 000 | Ordinary shares on 28 February 2018 | R6 512 000 |
NOTE: Shares were repurchased at 60 cents above the average share price.
E. Information extracted from the Financial Statements on 28 February:
2018 R | 2017 R | |
Fixed deposit: Sisi Bank | 100 000 | 240 000 |
Loan: Mihla Bank | 1 500 000 | 600 000 |
Current assets (including inventories) | 1 136 700 | 1 246 400 |
Inventories | 471 100 | 717 550 |
Current liabilities | 512 000 | 755 500 |
Cash and cash equivalents | 36 400 | 2 400 |
Bank overdraft | 0 | 112 000 |
Shareholders' equity | 6 843 300 | 5 826 500 |
Shareholders for dividends | 132 000 | 176 000 |
F. Financial indicators on 28 February:
2018 | 2017 | |
Current ratio | 2,2 : 1 | 1,6 : 1 |
Acid-test ratio | ? | 0,7 : 1 |
Debt-equity ratio | ? | 0,1 : 1 |
Earnings per share | 77 cents | 87 cents |
Dividends per share | 40 cents | 80 cents |
Return on average equity (ROSHE) | ? | 11,9% |
Return on capital employed (ROTCE) | 14,6% | 16,4% |
Net asset value | 778 cents | 728 cents |
Interest rate on loans | 12% | 11% |
Market value of shares on JSE | *780 cents | 725 cents |
*NOTE: This value was unchanged over the past three months.
QUESTION 6: BUDGETING (40 marks; 25 minutes)
You are provided with information relating to Magic Traders. The business is owned by Tony Salotte.
REQUIRED:
6.1 Complete the following statements:
6.1.1 The main purpose of a Cash Budget is to … (2)
6.1.2 The main purpose of a Projected Income Statement is to … (2)
6.2 Debtors' Collection Schedule and Projected Income Statement:
6.2.1 Complete the Debtors' Collection Schedule for June 2018. (7)
6.2.2 Determine the following amounts that will appear in the Projected Income Statement:
6.3 Calculate the following:
6.4 Tony compared the budgeted figures to the actual figures for April 2018.
BUDGETED | ACTUAL | |
Sales | R480 000 | R576 000 |
Advertising | R8 000 | R11 000 |
Wages of cleaners | R9 000 | R12 500 |
Cleaning materials | R1 200 | R2 700 |
Payment to creditors | R224 000 | R0 |
6.4.1 Tony is not concerned about the overspending in advertising. Explain why this is so. Quote figures to support your answer. (4)
6.4.2 State ONE consequence of not paying the amount due to creditors in April 2018. (2)
6.4.3 Refer to the figures above and to Information F. State TWO points in favour of appointing Gentex Cleaning Services. Also explain ONE point that Tony should consider before making this decision. (6)
INFORMATION:
A. Total sales:
ACTUAL | BUDGETED | |
March 2018 | R420 000 | |
April 2018 | R480 000 | |
May 2018 | R300 000 | |
June 2018 | R360 000 |
B. Cash sales amount to 40% of the total sales.
C. Debtors are expected to pay as follows:
D.Purchases and payment to creditors:
E. Salaries:
F. The business pays wages to two cleaners, one of whom has been on sick leave in April and a substitute had to be employed. Tony is concerned that too much money is wasted on cleaning. He thinks that he should contract Gentex Cleaning Services to take over the cleaning process entirely. They will charge R8 000 per month.
TOTAL: 300
Questions
1. Figure 11.1 below shows the averages of carbon dioxide concentration in the atmosphere since January 2009, as measured at the Mauna Loa Observatory in Hawaii.
Figure 11.1: Average carbon dioxide concentration in the atmosphere since January 2009, at Mauna in Hawaii
1.1 Describe how deforestation could lead to an increase in the carbon dioxide concentration in the atmosphere. (2)
1.2 Mention ONE human activity that might have led to the increase in carbon dioxide concentration as seen in the graph. (1)
1.3 What was the carbon dioxide concentration in the atmosphere in July 2012? (2)
1.4 What is the dependent variable in this investigation? (1)
1.5 Explain how the excess carbon dioxide in the atmosphere could lead to climate change. (4)
1.6 Mention ONE way in which humans can reduce the amount of carbon dioxide released into the atmosphere. (1) [11]
Answers to activity 1
1.
1.1 Cutting down of trees decreases the amount of carbon dioxide✔ taken up by the plants during photosynthesis✔ (2)
1.2 Burning of fossil fuels✔ (1)
1.3 393,5✔ ppm✔ (2)
1.4 Carbon dioxide concentration in ppm✔ (1)
Answers to activity 1 (continued)
1.5
1.6
Questions
1. An investigation to measure the ozone concentration and the chlorine levels has been done in Antarctica since 1950 and the results are shown in the graph below:
1.1 Give a caption for the graph. (2)
1.2 What is the relationship between the levels of chlorine and the concentration of ozone? (2)
1.3 Name the dependent variable(s) in the investigation. (2)
1.4 In which 10-year period was the ozone depletion the greatest? (1)
1.5 In 1987 the Montreal Protocol was signed to lay down targets to reduce the use of CFCs by countries. Give TWO reasons why, despite a reduction in the use of CFCs, there was still a decline in the ozone layer. (2)
1.6 Name ONE item that humans were using which contained CFCs. (1)
1.7 Explain why the ozone layer is important for humans. (2) [12]
1.
1.1 Changes in the levels of chlorine and ozone concentration✔ from 1950 to 1990✔ (2)
1.2 An increase in the level of chlorine ✔leads to a decrease in the ozone concentration✔ (2)
1.3
1.4 Between 1970 and 1980✔ (1)
1.5
1.6
1.7 The ozone layer provides protection against ultraviolet rays✔, thus reducing the chances of getting skin cancer✔ (2) [12]
Questions
1. A group of learners conducted an investigation to determine the average amount of water used by a household for different purposes. They collected data on water-use from 5 families in their neighbourhood. The results are shown below.
Purpose for which water is used | Average amount of water used (%) |
Toilet flushing | 30 |
Baths and showers | 25 |
Gardening | 15 |
Washing clothes and dishes | 20 |
Cooking and drinking water | 10 |
1.1 Identify the:
a) Dependent variable (1)
b) Independent variable (1)
1.2 State TWO ways in which the reliability of the results can be improved. (2)
1.3 Draw a pie-chart to represent the data in the table. Show all calculations. (7)
1.4 Describe ONE advantage of making the results of the survey available to the various households that participated. (2) [13]
1.1
a) Average amount of water used✔ (1)
b) Purpose for which water is used✔ (1)
1.2
1.3 Calculations for proportions of slices in the pie-chart
Purpose for which water was used | Working | Proportion (degrees) |
Toilet flushing | 30 | 108 |
Baths and showers | 25 | 90 |
Gardening | 15 | 54 |
Washing clothes and dishes | 20 | 72 |
Cooking and drinking water | 10 | 36 |
Average amount of water used by a household for different purposes
(7)
1.4 Owners can identify the areas of greatest water use✔ to allow them to then develop strategies to reduce water use in that area✔ (2) [13]
Questions
1. Describe how alien plants may reduce both the availability and quality of water. (4)
2. Describe how poor farming practices may reduce both the availability and quality of water. (4) [8]
Questions
1. Read the article below entitled ‘Durban to Recycle Sewage water into Drinking Water’.
1.1 List FIVE different strategies referred to in the article intended to increase the availability of clean drinking water. (5)
1.2 Describe THREE arguments used in the article to convince the reader about the safety of recycled sewage water. (6)
1.3 List THREE processes that will be used to ensure that the recycled sewage water will be fit for human consumption. (3) [14]
1.1
1.2
1.3
Questions
1. Study the table below and answer the questions that follow.
Country/Region | Total (kg) | Developed/ Developing Regions | Food loss and waste per person per year | |
At the production and retail stages (kg) | By consumers (kg) | |||
Europe | 280 | Developed | 190 | 90 |
North America and Oceania | 295 | Developed | 185 | 110 |
Industrialized Asia | 240 | Developed | 160 | 80 |
Sub-Saharan Africa | 160 | Developing | 155 | 5 |
North Africa, West and Central Asia | 215 | Developing | 180 | 35 |
South and Southeast Asia | 125 | Developing | 110 | 15 |
Latin America | 225 | Developing | 200 | 25 |
Adapted from CUP Biology: Jones and Jones, 2010
1.1 For Sub-Saharan Africa, calculate the food wastage by consumers as a percentage of the total food waste. (3)
1.2 Suggest a reason for this low percentage calculated in QUESTION 1.1 above. (2)
1.3 Explain the differences in the pattern of food wastage in developed and developing regions. (4)
1.4 State TWO possible ways of preventing the high levels of food waste that are found in the developed countries. (2) [11]
2. The following questions relate to the factors that threaten food security in a country.
2.1 Give ONE reason why there has been an increase in the demand for food over the years. (1)
2.2 State one way in which the use of each of the following helps to increase food productivity:
a) Pesticides (1)
b) Fertilizers (1)
2.3 Describe how the use of pesticides could destroy food chains. (2)
2.4 Explain why GMOs may be considered a threat to food security. (3) [8]
1.
1.1 Food Wastage in Sub-Saharan Africa
5/160✔ × 100✔ = 3.1%✔ (3)
1.2 Access to food is scarce and the food that is available is either provided by international aid agencies or subsistence farming✔. Very little food is bought and even less is bought from supermarkets.✔ There is no food left over to waste.✔ (any 2)
1.3 In developed regions: buy food from markets, shops and supermarkets, often in excess of their requirements and will throw unused food away.✔ The markets, shops and
supermarkets will also throw away unsold food.✔
In developing regions: people will depend more on small, local sources of food,✔ have less food security and will not have food in excess of their needs.✔ (4)
1.4 Possible ways to reduce food waste include:
2. 2.1 There has been a rapid increase in the human population✔ (1)
2.2
a) Pesticides kill the pests which destroy the crops✔ (1)
b) Fertilizers increase nutrient content in the soil✔ (1)
2.3 Secondary consumers e.g. birds can eat the pests with the poison✔, which can kill the birds3 thereby decreasing the population size of birds✔
OR
The pest can become extinct✔, and the population size of the secondary consumer feeding on the pest will also decrease✔ (any 1 × 2) (2)
2.4
Questions
1. Study the following table showing a summary of the rhino poaching incidents in South Africa from 2006 - 2010.
Province | 2006 | 2007 | 2008 | 2009 | 2010 | Total |
Kruger National Park (part of Limpopo) | 17 | 10 | 36 | 50 | 109 | 222 |
Gauteng | 0 | 0 | 0 | 7 | 15 | 22 |
Limpopo | 0 | 0 | 23 | 16 | 37 | 76 |
Mpumalanga | 2 | 3 | 2 | 6 | 12 | 25 |
North West | 0 | 0 | 7 | 10 | 44 | 61 |
Eastern Cape | 0 | 0 | 1 | 3 | 2 | 6 |
Free State | 0 | 0 | 0 | 2 | 3 | 5 |
KwaZulu-Natal | 5 | 0 | 14 | 28 | 23 | 70 |
Northern Cape | 0 | 0 | 0 | 0 | 2 | 2 |
Total Illegally hunted | 24 | 13 | 83 | 122 | 247 | 489 |
1.1 How many rhinos were illegally hunted in 2009? (1)
1.2 Suggest THREE ways in which the poaching of rhinos can be stopped. (3)
1.3 Describe the general trend observed in the table. (2)
1.4 By what percentage did the poaching of rhino incidents increase in North West from 2008 to 2010? Show all working. (3)
1.5 Use the data in the table and draw a bar graph to show the number of rhinos poached each year from 2006 to 2010 in South Africa. (7) [16]
2. Read the following passage on Rooibos (Aspalanthus linearis) and answer the questions that follow.
The Rooibos plant is used to make herbal tea. South Africa is the only commercial grower of Rooibos plants in the world. Rooibos tea is a caffeine-free beverage with health and medicinal benefits. Some of the benefits of drinking Rooibos tea are: it has a calming effect, it helps with digestion problems and it helps with infant colic. |
2.1 Describe TWO ways in which over-exploitation of plants, such as Rooibos, impacts on other life forms and the environment. (2)
2.2 Describe THREE strategies that could be used to prevent the over-exploitation of plants such as Rooibos. (3) [5]
1.
1.1 122 ✔ (1)
1.2
1.3 Rhino poaching ✔ has increased ✔ from 2008 to 2010 (2)
1.4 44✔ × 110 ✔ = 628,53% ✔ (3)
7 ✔ 1 ✔
1.5
2.
2.1
2.2
Questions
1. State FOUR strategies you would use to manage solid waste if you were appointed as the head of the waste disposal division of your town. (4)
2. The following table shows the total amount of solid waste and the amount of recyclable material dumped in a South African city landfill site over a number of years.
YEAR | TOTAL AMOUNT OF SOLID WASTE (MILLIONS OF TONS) | AMOUNT OF RECYCLABLE MATERIAL IN SOLID WASTE (MILLIONS OF TONS) |
2003 | 1,49 | 0,78 |
2004 | 1,59 | 0,82 |
2005 | 1,80 | 1,20 |
2006 | 1,93 | 1,30 |
2.1 Describe the general trend in the total amount of waste produced and the amount of recyclable materials dumped from 2003 to 2006. (2)
2.2 Explain TWO advantages of recycling. (4)
3. The graph below shows the percentages of various types of waste found on the grounds of a school.
3.1 Draw a table to illustrate the percentages of waste shown in the graph above. (5)
3.2 The school wants to manage the large amount of wastegenerated on a daily basis. They decide to recycle the waste.
3.2.1 Define ‘recycling’. (2)
3.2.2 Give TWO reasons why the recycling of waste is advantageous. (2) [19]
1.
2. 2.1 Both ✔ the total amount of waste produced and the amount of recyclable material increased ✔ from 2003 to 2006 (2)
2.2
3.
3.1 Percentages/amount of each type of waste on the school grounds
Type of waste | Percentages (%) |
Paper | 40 |
Plastic | 30 |
Organic matter | 5 |
Aluminium cans | 15 |
Glass bottles | 10 |
3.2
3.2.1 The process by which waste materials✔are treated in such a way that they can be used again✔/ reused (2)
3.2.2
Questions
Answers to activity 1
1.
2.
3. There is no evidence ✔ to show that acquired characteristics are inherited ✔/There is no evidence that structures used more frequently become more developed or vice versa (2) [14]
1. Use the information in Figure 10.3 below to explain how a new species of rabbit has arisen because of a geographical barrier. [9]
Figure 10.3 Speciation in a rabbit population
2. The diagram below represents the changes in a population of bacteria over time as a result of exposure to an antibiotic over time.
Figure 10.4. Development of antibiotic resistance in a bacteria population
Explain, in terms of natural selection, the shift in the resistance level of the bacteria illustrated above. [8]
Question 1
Study the two skulls shown in Figure 10.8 below and answer the questions that follow.
Figure 10.8 Skull diagrams of two organisms
1.1 Which skull (A or B) is that of a non-human primate? (1)
1.2 List FIVE OBSERVABLE reasons (based only on features that are visible in the diagram) for your answer in question 1.1. (5) [6]
1.1 Skull B✔ (1)
1.2
Question 2
The diagrams in Figure 10.9 below represent the skulls of three organisms:
Taung child (Australopithecus africanus), a modern human (Homo sapiens) and a gorilla (Gorilla gorilla). The arrow indicates the position of the foramen magnum (the opening that allows the spinal cord to connect with the brain). Study the diagrams and answer the questions that follow:
Figure 10.9 Skull diagrams showing the position of the foramen magnum
2.1 Identify the organisms that are represented by each of skulls A, B and C. (3)
2.2 Assuming that the diagrams were drawn to scale, list THREE observable differences between the skulls of organisms A and B. (6)
2.3 By looking at the position of the foramen magnum (indicated by the arrows), state which TWO organisms are best adapted for walking on two legs rather than four legs. (2)
2.4 Explain, using observable features, why the organism to which skull C belongs can be regarded as a transitional species (a species that is in the process of changing). (3) [14]
2.1
2.2
Skull A | Skull B |
Brow ridge reduced/absent✔ | Pronounced brow ridge✔ |
Non-prognathous/non-protruding jaw✔ | Prognathous/protruding jaw✔ |
Poorly developed canines✔ | Large canines✔ |
No cranial ridges✔ | Cranial ridges present✔ |
Large cranium✔ | Small cranium✔ |
(any 3 × 2) (6)
2.3 Homo sapiens/huma✔ AND Australopithecus africanus (Taung child)✔ (2)
2.4 It has features of the skull that are intermediate✔ between that of skulls A and B, e.g. jaw protrudes more than in skull A but less than in skull B✔, face not flat in skull of B but flat in skull A. (3) [14]
1. There is a gradual change in the characteristics✔ over a period of time. ✔ (2)
2. 2.1 Brain size: Increase✔ in brain size✔
2.2 Position of foramen magnum: Movement to a more✔ forward position✔
2.3 Prognathous jaws: Change from more prognathous✔ to less prognathous✔
2.4 Dentition: Decrease in the size✔ of the teeth✔ OR decrease✔ in the size✔ of the canines
2.5 Development of brow ridges: Brow ridges become less✔ developed✔ 5 × 2 (10)
3. 3.1 Brain size: Increased brain size allows for processing information more quickly ✔and for processing a larger amount of information. ✔
3.2 Position of foramen magnum: More forward position of the foramen magnum✔ indicates bipedalism. ✔ A decrease in the length of the arms indicates a decreased dependency on its use in locomotion and therefore shows a more advanced stage of bipedalism. This is usually accompanied by an increase in the length of the legs.
3.3 Prognathous jaws: A less prognathous jaw indicates a smaller jaw. ✔ A small jaw is sufficient since there was a change from eating raw food to eating cooked food. ✔
3.4 Dentition: The change from large to smaller teeth✔was due to the change in diet from raw food to cooked food✔
3.5 Development of brow ridges: Brow ridges became less developed since the action of the smaller jaws✔did not create forces great enough for the skull to have increased strength from the brow ridges✔ 5 × 2 (10)
4. The information in the table shows that fossils of the different organisms that are considered to have existed in the same line as humans✔ were all found in Africa. ✔ (2) [24]
Study the phylogenetic tree in Figure 10.11 below and answer the questions based on it.
Questions
Answers to activity 5
Question 1
Give the correct biological term for each of the following descriptions. Write only the term next to the question number (1.1 to 1.17).
1.1 The development of new species from existing species.
1.2 A study of the distribution of organisms in different parts of the world.
1.3 Similar structures in different organisms indicating common ancestry.
1.4 Having a pointed face because of projecting jaws and nose.
1.5 A group of similar organisms that can breed to produce fertile offspring.
1.6 A group of organisms of the same species that occupy a particular habitat.
1.7 Only organisms with favourable characteristics survive.
1.8 Using parents with particular desirable characteristics to obtain a combination of these desirable characteristics in the offspring
1.9 An opening in the skull through which the spinal cord passes
1.10 Locomotion involving the use of a pair of hind limbs only
1.11 Mechanisms that prevent different species from reproducing with each other
1.12 The study of fossils which provides evidence for evolution
1.13 Sudden change to the genetic composition of an organism
1.14 Branched diagram showing evolutionary relationships among organisms
1.15 Remains of organisms that have existed in the past
1.16 Genus to which Little Foot, Mrs Ples, Karabo and the Taung Child belong
1.17 Genotypic and phenotypic differences among organisms of the same species [17]
Answers to activity 6
1.1 Speciation✔
1.2 Biogeography✔
1.3 Homologous✔
1.4 Prognathous✔
1.5 Species✔
1.6 Population✔
1.7 Natural selection✔
1.8 Artificial selection✔
1.9 Foramen magnum✔
1.10 Bipedal✔
1.11 Reproductive isolation✔
1.12 Paleontology✔
1.13 Mutation✔
1.14 Phylogenetic tree✔
1.15 Fossils✔
1.16 Australopithecus✔
1.17 Variation✔ [17]
Questions
Complete the table:
Term | Description |
a) | Chemical messenger in the plant |
b) | Growth of a plant stem towards light |
Geotropism | c) |
Tropism | d) |
Answers to activity 1
a) Plant hormone✔
b) Phototropism✔
c) Growth of a plant root in response to gravity✔
d) Growth movement of a part of a plant in response to an environmental stimulus✔ [4]
Questions
QUESTIONS 1 to 2 are based on Diagrams I and II which illustrate the response of the tip of a young shoot to a light stimulus.
Answers to activity 2
1. D✔✔
2. B✔✔
3. C✔✔ 3 × 2 [6]
1. Describe TWO methods used by plants as defence mechanisms (4)
Answers to activity 3
1.
Questions
1. Name the heat regulation centre in the brain. (1)
2. What happens to the blood vessels of the skin on a cold day? (1)
3. Describe how the state of the blood vessels mentioned in question 2 decreases heat loss. (4)
4. What happens to blood vessels of the skin on a hot day? (1)
5. Describe how the state of the blood vessels mentioned in question 4 increases heat loss. (4) [11]
Answers to activity 1
1. Hypothalamus✔ (1)
2. Blood vessels constrict✔/vasoconstriction (1)
3.
4. Blood vessels dilate✔/vasodilation (1)
5.
Question
The flow chart in Figure 7.2 below shows the control of glucose levels.
Provide labels for 1 to 6. [6]
Figure 7.2 The negative feedback system to control glucose levels in the body
Answers to activity 1
Activity 1
Questions
Write down the name of the part which:
Answers to activity 1
Questions
Use the diagram of the reflex arc in Figure 6.6 on page 44 to answer the following questions.
Answers to activity 2
Questions
Answers to activity 3
Questions
Study Figure 6.17 below and answer the questions that follow.
1. Identify the parts labelled B, C and F. (3)
2. Give the function of the pinna. (2)
3. Write the letter of the part which:
a) contains receptors for balance. (1)
b) equalises the pressure on either side of part B. (1)
c) transmits impulses to the brain. (1)
4. Describe how hearing occurs. (8) [16]
Answers to activity 4
1.
B -Tympanic membrane✔
C - Malleus/hammer/an ossicle✔
F - Cochlea✔(3)
2. It directs sound waves✔ into the auditory canal✔. (2)
3.
a) D✔
b) G✔
c) E✔ (3)
4.
Choose an item from COLUMN 2 that matches a description in COLUMN 1.
Write only the letter (A to I) next to the question number (1-5), for example 6. J.
COLUMN 1 | COLUMN 2 |
| A. Gene B. Recessive C. Haemophilia D. Dominant E. Homologous F. Genotype G. Phenotype H. Alleles I. Karyotype |
[5]
Answers to activity 1
Question 1
Try solving this problem on your own before you look at the solution.
Fur colour in mice is controlled by a gene with two alleles. A homozygous mouse with black fur was crossed with a homozygous mouse with brown fur. All offspring had black fur. Using the symbols B and b to represent the two alleles for fur colour, show diagrammatically a genetic cross between a mouse that is heterozygous for fur colour and a mouse with brown fur. Show the possible genotypes and phenotypes of the offspring. (6)
Question 2
In rabbits the dominant allele (B) produces black fur and the recessive allele (b) produces white fur. Use a genetic cross to show the possible phenotypes and genotypes of the F1 generation for fur colour if two heterozygous rabbits are crossed. (6)
Question
In hamsters, the allele for black coat colour (B) is dominant over the allele for white coat colour (b). The allele for rough coat (R) is dominant over the allele for smooth coat (r). If you cross a hamster that is heterozygous black and homozygous rough, with one that is heterozygous black and heterozygous rough, what will be the phenotypes and genotypes of the offspring? (Use the steps 1-7 to arrive at an answer).
The pedigree diagram in Figure 5.1 shows inheritance of eye colour in humans over three generations of a family. Brown eye colour (B) is dominant over blue eye colour (b). Study the diagram and then answer the questions that follow.
Figure 5.1 Pedigree diagram showing inheritance of eye colour
Note the following in the pedigree diagram on page 38:
Questions
1. How many members of the family have blue eyes? (1)
2. Is Veronica homozygous or heterozygous for eye colour? (1)
3. Write down the genotype of:
a) Joshua (2)
b) Ronel (2)
c) Frank (2)
4. If Frank marries a woman with the same genetic composition as Sarah, what is the percentage probability of them having a child with brown eyes? (1) [9]
Answers to activity 4
1. 5✔ (1)
2. Homozygous✔(1)
3. a) bb✔✔ (2)
b) BB/Bb✔✔ (2)
c) Bb✔✔ (2)
4. 75%✔
Question
State FOUR disadvantages and FOUR advantages of genetic engineering. [8]
Answer to activity 5
Four disadvantages of genetic engineering:
Four advantages of genetic engineering:
Question
A young couple wants to have a child, but they are aware of a serious genetic disorder in one of their families that could be carried through to their offspring. State THREE benefits of genetic counselling in this case. [3]
Answer to activity 6
Three benefits of genetic counselling: