Adele

Adele

AGRICULTURAL MANAGEMENT PRACTICES
GRADE 12 
AMENDED SCE PAST PAPERS AND MEMOS
MAY/JUNE 2018

MEMORANDUM

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 

  • Cost of equipment ✔ 
  • Efficiency of equipment ✔ 
  • Quality of the equipment ✔ 
  • Time saving ✔ 
  • Maintenance costs ✔ 
  • Social factors ✔ (Any 4) (4) 

2.1.2 FOUR reasons for preferring the use of machinery  

  • It simplifies supervision ✔ 
  • Increases labour efficiency ✔ 
  • Eliminate fatigue ✔ 
  • Reduces the need for manual labour/decreases the number of workers ✔ 
  • Less expensive over a longer period ✔ 
  • Can cultivate larger areas ✔ 
  • Quicker to complete the work ✔ 
  • Not mostly dependant on weather conditions ✔ (Any 4) (4)

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 

  • Palatability of the veld ✔ 
  • Topography ✔ 
  • Type of vegetation ✔ 
  • Ability of soil to erode ✔ 
  • Production status of the soil ✔ 
  • Availability of water resources ✔ (Any 3) (3)

2.4 Type of capital and finance period 
2.4.1 Monthly veterinarian account 

  • Working/floating capital ✔ 
  • Short term credit ✔ (2) 

2.4.2 Production loan 

  • Floating/working capital ✔ 
  • Short term credit ✔ (2) 

2.4.3 Mortgage for land 

  • Fixed capital ✔ 
  • Long term credit ✔ (2)

2.4.4 Equipment 

  • Movable capital ✔ 
  • Medium term credit ✔ (2

2.5 Budget  
2.5.1 TWO most important elements of a farm business budget 

  • Estimated/expected/probable income ✔ 
  • Estimated/expected/probable cost ✔ 
  • Distribution of funds over the period of the budget ✔ (Any 2) (2) 

2.5.2 Budget for the farm enterprise of your choice 

  1. Heading: 
    • Type of budget for the enterprise (e.g. crop or animal) ✔
    • Indicate timeframe (period) ✔ (2)
  2. Content:
    • Each listed item and number ✔ x 4  (4)
    • Unit price and total price ✔ x 4 (4) 

2.6 Soil analysis 
2.6.1 TWO methods to increase field water capacity 

  • Add organic matter/compost/plant rests/organic fertiliser to soil ✔ 
  • Minimum tillage/no tillage ✔ 
  • Soil cover ✔ (Any 2) (2) 

2.6.2 FOUR ways to improve soil reaction 

  • Adding dolomite agricultural lime ✔ 
  • It contain calcium ✔ 
  • Increase the magnesium level in the soil ✔ 
  • To increase the pH level to 7 ✔ (4) 

2.7 Discussion of the negative effect of excess use of herbicides

  • It causes environmental pollution ✔
    • Excess herbicides are washed away through irrigation, rain and  ground water movement to rivers and underground water ✔
  • It enters the food chain ✔
    • Pesticides are absorbed into plants and people and animals health  can be affected if they eat these plants too soon after application ✔
  • Kills micro-organism / beneficial organisms ✔
    • Many soil microbes are killed by excess herbicides that will affect the  health of the soil and would lead to soil degradation ✔ (6) 

2.8 Farming practice for continuously planting the same crop 

  • Monoculture/monocropping ✔ 
  • Depleting nutrients - Same crop continuously using same soil nutrients ✔
  • Insects can build up resistance to pesticides ✔ (3) [50]

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 

  1. Working hours per week
    • Stipulate the normal working hours for a worker ✔
    • In a 5 day (40 hour) or 6 day (45 hour) per week ✔  
    • Stipulate the maximum overtime per week ✔ (Any 2)  (2)
  2. Overtime
    • Limitations on overtime for a 5 day or 6 day week ✔
    • Payment for overtime on normal working days is 1,5 times the  daily salary ✔
    • Payment on Sundays and public holidays is twice/double/2 times the daily salary ✔ (Any 2) (2) 

3.2.2 Daily records of labour 

  • Starting time ✔ 
  • Departing time / knock-off time ✔ 
  • Absentees / leave✔ 
  • Reason for absentees ✔ 
  • Work done/productivity ✔ 
  • Any labour related problems with labourer ✔ 
  • Any injuries that happened on the farm at the specific day ✔ (Any 6) (6) 

3.3 Description of agricultural business plan 

  • A document for a certain agricultural enterprise or farm ✔ 
  • Indicating the basic information on production ✔ 
  • And subsequently financial aspects ✔ 
  • As part of an economical viable enterprise ✔ 

OR 

  • What you want to do ✔ 
  • How you want to do it ✔ 
  • What you will use to do it ✔ 
  • When you want to do it ✔ 
  • Where you want to do it. ✔ (4)

3.4 Sources of information for market research 

  • (A source can only be used ONCE) 

3.4.1 Sources of primary research 

  • Interviews ✔ 
  • Questionnaires ✔ 
  • Observing competitors ✔ 
  • Producer organisations ✔ (4) 

3.4.2 Sources of secondary research 

  • Magazines ✔ 
  • Newspapers ✔ (2)

3.5 Balance sheet 
3.5.1 Aim of having a Balance sheet 

  • To determine the financial status/liquidity/viability of a farming business ✔ 
  • At a specific date/time (2) 

3.5.2 Calculate net worth using formula 

  • Net worth = total assets – total liabilities ✔ 
                    = R930 000 ✔ – R670 000 ✔ 
                     = R260 000 ✔ (4) 

3.5.3 Viability and meaning 

  • The enterprise is viable ✔ 

AND 

  • The assets is higher than the liabilities ✔ 
  • It has a positive net worth ✔ (Any 1) (2)

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 

  • 6 correct entries ✔ (6)
  • Income total correct calculated ✔(1) CA
  • Expenditure total correct calculated ✔(1) CA (8)

3.6.2 Profit or loss (CA from QUESTION 3.6.1) 
(If QUESTION 3.6.1 not answered – no marks) 

  • The farmer made a profit✔ 
  • Profit/loss = income – expenditure 
                     = R 24 650,00 – R20 880,000 ✔ 
                     = R 3 770,00✔ (3)

3.7 Difference between a cash flow statement and an income statement 
3.7.1 Cash flow statement 

  • Indicate the movement of funds through (cash flow in and out) the  businesses account for a specific period ✔ 
  • Comparing values to the budget for that month ✔ (2) 

3.7.2 Income statement 

  • Is the record of financial transactions ✔ 
  • Indicating the profit or loss for and an enterprise/farm for that period ✔ 
  • Determine the credibility of farming enterprise ✔ 
  • determine income source of enterprise and expenditure made ✔ 
  • Indicate the amount of money spent on items ✔ (Any 3) (3) 

3.8 Climate records in decision making process 

  • Determine the farming enterprise ✔ 
  • Determine corrective measures ✔ 
  • When to plant ✔ 
  • Which adjustments are suitable ✔ (Any 2) (2) [50]

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 ✔ 

  • Encourages product to rot ✔ 
  • Moulding may occur ✔ 
  • Breeding of some post-harvest pests ✔ 
  • Deterioration in quality/shelf life/nutritional value ✔ (Any 4) (4) 

4.1.2 Methods to minimize damage on stored plant products 

  • Fumigation ✔ 
  • Increase ventilation with fans/blowers ✔ 
  • Store product in the correct manner according the product ✔ 
  • Packaging of the product before storage ✔ 
  • Prevent wetness ✔ 
  • Take measured control against rodents ✔ (Any 3) (3)

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 

  • Wear protective clothing ✔ 
  • Provide First Aid kit ✔ 
  • Training (induction) of staff on safety rules applicable in the processing  plant ✔ 
  • Training of staff on correct handling/operation of machinery ✔ 
  • Regularly health test for diseases than can be transmitted by food ✔
  • Constant consciences on safety practises ✔ 
  • Good hygienic practices ✔ (Any 5) (5)

4.4 Requirements of suitable wrapping material for perishable foods

  • Clean ✔ 
  • Strong ✔ 
  • Should seal effectively ✔ 
  • Non-toxic ✔ 
  • Transparent ✔ 
  • Resistant to mechanical and temperature damage ✔ (Any 5) (5) 

4.5 Discuss FOUR motivation techniques 

  • Making them shareholders of the farm business ✔
    • They will feel they are part of the business ✔
  • Create joint ventures with the workers ✔
    • Discuss any work issues that involves changes at labour level
  • Involve them in the economic planning of the farm activity ✔
    • Understanding economics will help preventing any losses ✔
  • Involve them in the physical planning of the farm activity ✔
    • Workers feel they are needed and can give some inputs in the  planning ✔
  • Delegate some responsibilities/Encourage shared supervision ✔
    • Good work will pay off in the long run/ worker feel that advance in the  working place ✔
      (Any 4 + correct description) (8) 

4.6 Marketing channels 
(Each channel can ONLY be used ONCE.)  (6) 

Informal marketing channels 

Formal marketing channels

  • Farm stalls ✔
  • Spaza shops ✔
  • Hawkers ✔
  • Export markets ✔
  • Cooperatives ✔
  • Fresh produce market ✔ 

4.7 Reasons to use two different venues to market farm products

  • To increase sales volume by selling more produce / To have a bigger  market share ✔ 
  • Lower prices at one market can be softened by higher prices at the other  market ✔ 
  • If one market sales are lower the other market sales can be higher ✔
  • Easier access to the product by consumers in different markets can result in higher sales ✔ 
  • Socio - economic environment can differ, leading to different prices ✔
  • Income/profit can be manipulated by manipulating amount sent to each  market ✔ (Any 4) (4)

4.8 A flow chart indicating SIX chronological steps of decision making.
AGRI MANAGEMENT MEMO 1
Rubric 

  • Each one at correct place/order ✔ 
  • One mark for the correct version of a flow chart ✔ 
  • For one is out of order, penalise and continue to mark the rest (7) 

4.9 Types of Agritourism 

  • Product routes ✔ 
  • Game farm / farming trips / game farm visits / game watching ✔ 
  • Farm stays ✔ 
  • Eco tourism ✔ 
  • Adventurous activities ✔ 
  • Educational activities ✔ 
  • Leisure activities ✔ 
  • Farm activities ✔ (Any 3) (3) [50] 

TOTAL SECTION B: 150 
GRAND TOTAL: 200 

ACCOUNTING
GRADE 12 
SCE PAST PAPERS AND MEMOS
JUNE 2018

MARKING PRINCIPLES:

  1. Unless otherwise stated in the marking guideline, penalties for foreign items are applied only if the candidate is not losing marks elsewhere in the question for that item (no penalty for misplaced item). No double penalty applied.
  2. Penalties for placement or poor presentation (e.g. details) are applied only if the candidate is earning marks on the figures for that item.
  3. Full marks for correct answer. If answer incorrect, mark the workings provided.
  4. If a pre-adjustment figure is shown as a final figure, allocate the part-mark for the working for that figure (not the method mark for the answer). Note: if figures are stipulated in memo for components of workings, these do not carry the method mark for final answer as well.
  5. Unless otherwise indicated, the positive or negative effect of any figure must be considered to award the mark. If no + or - sign or bracket is provided, assume that the figure is positive.
  6. Where indicated, part-marks may be awarded to differentiate between differing qualities of answers from candidates.
  7. This memorandum is not for public distribution, as certain items might imply incorrect treatment. The adjustments made are due to nuances in certain questions.
  8. Where penalties are applied, the marks for that section of the question cannot be a final negative.
  9. Operation means 'check operation'. 'One part correct' means operation and one part correct. Note: check operation must be +, -, x, ÷, or per memo.
  10. 'One part correct' means ‘operation and one part correct’. Where method marks are awarded for one part correct, the marker must inspect the reasonableness of the answer and at least one part must be correct before awarding the mark.  If a figure has earned a method-mark, this will be regarded as ‘one part correct’.
  11. In calculations, do not award marks for workings if numerator and denominator are swapped - this also applies to ratios.
  12. In awarding method marks, ensure that candidates do not get full marks for any item that is incorrect at least in part. Indicate with a x
  13. Be aware of candidates who provide valid alternatives beyond the marking guideline.
  14. Codes: f = foreign item; p = placement/presentation.

MEMORANDUM 

QUESTION 1
1.1.1

CASH RECEIPTS
      JOURNAL

 

 

 

 

CRJ 1 850   CPJ 3 700
One mark for both
CRJ 2 630  CPJ 6 230
Both must be shown for two marks
            Cannot be less than
R510 607 and R488 260
*operation, one part correct and must include the totals b/f    

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

  • Theft/Fraud/Internal control measures are lacking (R25 000 missing)  Accept date in lieu of figures
  • Rolling / late depositing of cash: R12 675 received on 10 March and deposited only on 28 April 2018 OR R10 000 was received on 20 April 2018 and is still outstanding  

1.2.2 Give advice (TWO points) on how such problems can be avoided in future.
Any two valid responses: ✔✔

  • Create a policy for regular, daily depositing
  • Request notification from bank for all transactions (sms)
  • Division of duties / one person serves as a check on another
  • Check promptly to bank statements
  • Use a security company to collect cash
  • Ask debtors to pay by EFT Accept use EFT
  • Background checks / police clearance on staff 

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

  • Cheaper than cheque payments or debit orders (only data costs)
  • No holding period as for cheques before money is available
  • Less fraud and theft than with cheques / eliminate risks with lost / stolen / forged / dishonoured cheques / greater security Accept security
  • Payees are happy because funds can be transferred more quickly at any time of the day or night (not restricted by banking hours)
  • Simplifies bookkeeping and efficiency / saves time / transactions quicker / proof of payment immediate
  • Save on bank charges 4

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 ✔
  23 700 ✔
110 two marks

429 000 ✔
Operation, one part correct must multiply by 3 900

Calculate: Value of direct/raw materials issued for production
Workings   Answer

2 607 000 ✔  - 429 000 ✔  see above
535 000 +2 072 000
OR
(23 700 - 3 900) x 110 one method mark (see above)
19 800 one mark

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 ✔✔

  • No import charges will be paid
  • Less transport costs
  • Prices more stable / prices not influenced by fluctuations in exchange rates.
  • Creates more employment opportunities to people from the country / enhances GDP of the country / helps small or new businesses / improves standard of living
  • No delays in the case of emergency orders or returns / more convenient to transport goods
  • Money stays in the country / improves exchange rate
  • Less crime if employment increases
  • Goodwill of the community (Ubuntu) 2

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  ✔

  • The business produced and sold 331 500 units. This is below the break-even point of 365 000 units (33 500 units less) see 2.3.1
  • The BEP has increased by 131 000 units (56%) while the number of units produced and sold increased by 37 500 units (13%).

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

  • Trend: The increase in the labour cost is R1,96 per unit (R5,60 to R7,56) / 35% increase / DLC per unit went up by 35% while units produced went by 13%
  • Explanation: This exceeds the inflation rate / workers have been inefficient / production volume did not increase as much as the DLC per unit  

Give ONE solution to this problem.
Any ONE relevant control measure  ✔✔ Part marks for unclear / incomplete answer

  • Set production targets of production (during normal hours) / time and motion studies.
  • Better supervision to ensure workers are on duty during normal working hours/ Set limits on overtime hours and ensure foreman controls this.
  • Reconsider conditions of service e.g. minimum normal hours, overtime rate.
  • Have plans for disruption due to power cuts, strikes etc.
  • Engage in skills training to improve efficiency of workers.
  • Use machines more extensively
  • Negotiate affordable / reasonable increases (in line with inflation) in salaries/ wages. 

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
[……………………- 3 354 200………………………….]
595 000 +   3 591 000  [ - 561 000         - 2 068 000        - 725 200 ]    =    831 800
One mark for both together      One accuracy mark & one method mark for each model   One method mark      

Calculate the cost of sales for the year ended 31 May 2018.

Opening stock   ✔595 000   
Net purchases  ✔3 591 000  One mark if all three figures in workings are given
Closing stock  ✔(831 800)    See above
Cost of sales   ✔3 354 200  Operation, one part correct

OR        One mark              One mark         One mark       One method mark
(8 500 x 66) + (9 400 x 220) + (7 400 x 98) = 3 354 200
    561 000                 2 068 000              725 200

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
R979 020 = R9 990
     98✔
One mark       One mark      One method mark

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

  • The customers do not like the new Ryder model /
  • High returns indicate the quality is not good
  • This is a new model / Customers not familiar with this model / poor marketing strategy.

Give advice (ONE point) to Fred in this regard.
ONE valid point of advice ✔✔ Part-marks for unclear / incomplete answer

  • Look for another model to replace the Ryder model
  • Discontinue selling this model as mark-up % is low 
  • Advertise/promote the positive characteristics of the new model.

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:

  • The returns by customers are up from 0 to 40 (do not accept poor quality only)
  • Although more  units  were  sold  the  total  gross  profit  decreased  from R43 200 to R29 000 or by R14 200 (32,9%)
  • Maintaining the profit mark-up at 50% on cost resulted in a lower selling price (R45 cheaper) made customers doubt the quality.

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:

  • Total units sold decreased from 165 to 150 / by 15 units / by 9%
  • No returns (zero) in 2018 / returns by customers went down from 5 to 0
  • The gross profit increased from R61 600 to R97 500 /by R35 900 / 58,3%)

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:

  • Advertise more to increase the sales as it went down from 325 to 280
  • Increase the selling price (increase mark-up) to be > 910 and < 990
  • Find a cheaper supplier as cost price went up from R620 to R650

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

  • This forms part of their corporate social investment (CSI) / responsibility (CSR) in accordance with the King Code
  • Leads to goodwill from the community (support/positive image/good publicity)
  • Creates a safer environment for the school / Contributes to better facilities for learners
  • Tax deductible 4

4.3 AUDIT REPORT
4.3.1  Briefly explain the role of an independent auditor.
ONE valid explanation: ✔✔ Part-marks for unclear / incomplete answer

  • The independent auditor expresses an opinion on the fair presentation of the financial statements
  • Protects the interests of the shareholders/public.

Expected responses for max of 1 mark:

  • Checks the books/Internal control/Detects fraud 

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:

  • The audit opinion expressed an exception whereby it qualified the report regarding the shortcoming/exception in the case of advertising
  • Advertising expenses of R500 000 could not be verified. 

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’

  • Disciplinary hearing (IRBA)
  • Arrested (if fraud)
  • Deregistered / struck off the roll
  • Suspended (during investigation)
  • Fined
  • Sued by shareholders (held liable) (if they are found to be negligent)
  • Lose clients / fired by clients / won’t be hired
  • Not trusted / integrity or character would be questioned

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:

  • This is a good decision because of positive gearing
  • This is a good decision because it is still low risk

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 %

  • % shareholding before the share issue  416 000 / 800 000 = 52% ✔✔
  • % shareholding after the share issue      416 000 / 1 000 000 = 41,6%✔✔
  • % shareholding after repurchase             416 000 / 880 000 = 47,3%

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

  • Project / estimate the expected bank balance at end of budget period.
  • Project / estimate / monitor / control expected cash received and paid over budget period.

6.1.2  The main purpose of a Projected Income Statement is … ✔✔
                                                   Part-marks for incomplete / unclear response

  • Project / estimate the expected net profit for the budgeted period.
  • Project / estimate / monitor / control expected income and expenses for budget period.  

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.
See 6.2.1
  ✔      (        ✔       )        ✔ Operation, one part correct
180 000       x (30% x 5%) = 2 700
CANNOT USE R300 000
OR

  • 51 300 one mark x 5/95 one mark = 2 700 one method mark
  • 180 000 x 30% = 54 000 one method mark - 51 300 one mark = 2 700 one method mark 
 
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:

  • Advertising increased by R3 000 but Sales increased by R96 000.
    OR
  • Advertising increased by 37,5% while Sales increased by 20% on bigger base.  

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

  • Credit to the business will be stopped by the creditors.
  • The credit ratings of business will decrease / could be blacklisted / report to credit bureau
  • Business will be charged interest for slow payment.
  • Legal action can be taken by the creditors 

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

  • Outsourced cleaning could cost less than budgeted/actual for wages and cleaning materials
  • Easier to budget (fixed contract amount)
  • Expertise / professionalism / specialisation of the cleaning company
  • No interruption or extra costs due to workers on sick leave etc.
  • No storage space needed for cleaning materials
  • Leads to reduction in administration costs
  • VAT input can be claimed from SARS
  • The cleaners can be rotated between different clients if necessary

Explain ONE point that Tony should consider before making this decision.
Any valid response ✔✔    Part-marks for incomplete / unclear response

  • Whether it will make the current employees redundant / retrench or reassign the existing cleaners (consider the ethics of this)
  • Reliability of the new cleaning company
  • Honesty of the workers of the outsourced business
  • Negative image of outsourcing to the company
  • Whether outsourcing conflicts with their social responsibility programmes
  • Instructions to cleaners have to be given through the cleaning firm’s managers
  • Terms of the contract regarding fee increases

Response for one mark:

  • VAT charged on outsourced cleaning services 6

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.

  1. Answer ALL the questions.
  2. A special ANSWER BOOK is provided in which to answer ALL the questions.
  3. Show ALL workings to achieve part-marks.
  4. You may use a non-programmable calculator.
  5. You may use a dark pencil or blue/black ink to answer the questions.
  6. Where applicable, show ALL calculations to ONE decimal point.
  7. Write neatly and legibly.
  8. Use the information in the table below as a guide when answering the question paper. Try NOT to deviate from it.

QUESTION 1:  35 marks; 20 minutes

Topic:

This question integrates:

Bank Reconciliation and Control

Financial accounting

  • Bank Reconciliation

Managing resources

  • Internal control

QUESTION 2:  45 marks; 30 minutes

Topic:

This question integrates:

Manufacturing

Managerial accounting

  • Concepts and Production Cost Statement
  • Unit costs and break-even

Managing resources

  • Internal control

QUESTION 3:  40 marks; 25 minutes

Topic:

This question integrates:

Inventory Valuation

Managing resources

  • Concepts and specific identification method Internal control

QUESTION 4:  70 marks; 40 minutes

Topic:

This question integrates:

Balance Sheet and Audit Report

Financial accounting

  • Concepts, Note and Balance Sheet

Managing resources

  • Audit report and corporate governance

QUESTION 5:  70 marks; 40 minutes

Topic:

This question integrates:

Fixed Assets, Cash Flow and Interpretation

Financial accounting

  • Cash Flow Statement and ratios

Interpretation of financial information

  • Managing resources
  • Fixed assets

QUESTION 6:  40 marks; 25 minutes

Topic:

This question integrates:

Budgeting

Managerial accounting

  • Cash Budget: analyse and interpret

Managing resources

  • Internal control

QUESTIONS

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:

  • The outstanding deposit of R12 675 appeared on the Bank Statement on 28 April 2018.
  • The outstanding deposit of R25 000 did not appear on the Bank Statement for April 2018. An investigation revealed that this money was never been deposited. The cashier employed in March has left the country and cannot be traced.
  • Cheque 614, R6 950, was presented for payment.

B. Provisional totals in the Cash Journals on 30 April 2018 before receiving the Bank Statement:

  • Cash Receipts Journal, R510 607
  • Cash Payments Journal, R488 260

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:

  • The unpaid cheque was received from debtor A Apple to settle his account of R250.
  • The debit order for the monthly insurance appeared on the Bank Statement twice. The bank will rectify this on the Bank Statement for next month.

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:

  • The value of the closing stock of raw materials of fabric using the weighted-average method  (4)
  • The value of direct/raw materials issued for production (3)
  • The correct factory overhead costs (6)

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:

  • Insurance of factory plant and equipment paid was R69 600 and incorrectly debited to the Administration Cost Account. Included in  this is a new annual premium of R17 400 paid on 1 January 2018.
  • Rent is  allocated  according  to  the  floor  space.  However,  the bookkeeper correctly allocated only R14 820 to the administration section.

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:

  • Direct labour cost (2)
  • Break-even point (4)

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.

  • Explain why the owner would NOT be satisfied with the direct labour cost per unit. Quote figures.   (3)
    Give ONE solution to this problem. (2)

INFORMATION ON 30 APRIL:

 

2018

2017

TOTAL

COST

PER

UNIT

TOTAL

COST

PER

UNIT

Direct labour cost
(basic and overtime)

?

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:

  • Value of the closing stock of bicycles on 31 May 2018 (8)
  • Cost of sales for the year ended 31 May 2018 (4)
  • Gross profit for the year ended 31 May 2018 (3)

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.

  • Calculate the selling price of a Ryder bicycle. (3)
  • Calculate the average number of Ryder bicycles sold per month. (3)
  • Indicate how long it will take Fred to sell the closing stock of the Ryder bicycles. Show calculations.    (3)
  • Give ONE possible reason for the slow sales of Ryder bicycles, and give advice (ONE point) to Fred in this regard.     (4)

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:

  • The authorised share capital of Modise Ltd is 6 500 000 ordinary shares.
  • On 20  February    2018,   250 000  shares  were  repurchased  at 25 cents above the average share price. This has been recorded. 
  • On 28  February    2018,  the  ordinary  share  capital  comprised 4 550 000 ordinary shares.

C.  Dividends:

  • Interim dividends of R672 000 were paid on 28 August 2017. 
  • A final   dividend   of      36 cents   per   share   was   declared   on 28 February 2018. All shares (including the shares repurchased on 20 February 2018) qualify for final dividends.

D. Net profit before tax:

  • After taking all relevant information into account, the net profit before tax was accurately calculated to be R3 400 000. 
  • Income tax at 27% of the net profit must be taken into account.

E. Fixed deposit:

  • The interest on the fixed deposit was R48 000. The fixed deposit was invested on 1 May 2017 at 8% p.a.

F. Loan from director:

  • The interest-free loan was received on 1 September 2015.
  • This loan  is  to  be  repaid  over  six  years  in  equal  monthly instalments. The first repayment was made on 30 September 2015. All payments have been made to date.

G. Provision for bad debts:

  • The provision for bad debts must be adjusted to 6% of the outstanding debtors.

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
We have audited the annual financial statements of Denga Limited, set out on pages 27 to 41 for the year ended 31 March 2017. These financial statements are  the  responsibility  of  the  company's  directors.  Our  responsibility  is  to express an opinion on these financial statements based on our audit.

Basis for … Opinion
The advertising expense of R500 000 in the Income Statement could not be verified, as no documentation existed for part of this expenditure.

… Audit Opinion
In our opinion, except for the advertising expenses in the Income Statement which  could  not  be  verified,  the  financial  statements  fairly  represent  the financial position of the company at 31 March 2017.

Khan & Kruger
Chartered Accountants (SA), 15 May 2017 

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
B use the financial statements to make decisions to manage the company
C monitor whether their members are paid fairly
D need to be assured that income tax is levied on the net profit correctly

(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:

  • Dividends paid (4)
  • Funds used to repurchase shares (5)
  • Proceeds from shares issued (5)

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:

  • Acid-test ratio (4)
  • Debt-equity ratio (3)
  • Return on average shareholders' equity (5)

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      
  • An extension to the storeroom and improvements to the buildings were completed during the financial year.
  • A new vehicle was purchased on 1 June 2017.
  • Old equipment was scrapped at carrying value on 28 February 2018.
  • Depreciation policy: Vehicles: 15% on cost
                                     Equipment:    20% on carrying value

B. Income tax:

  • Income tax at 30% of the net income amounts to R286 200.

C.  Dividends:

  • Interim dividends were paid on 31 August 2017.
  • Final dividends were declared on 28 February 2018.
  • Only shareholders in the share register qualified for dividends.
  • Dividends paid and declared for the current financial year: R332 000

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:

  • Discount allowed for May 2018 (3)
  • Bad debts written off in June 2018 (3)

6.3 Calculate the following:

  • Cash sales for May 2018 (2)
  • Payment to creditors in June 2018 (4)
  • Salaries for May 2018 (5)

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:

  • 30% in the month of sales. They receive a 5% settlement discount.
  • 60% in the month following the sales month
  • 9% in two months after the sales month
  • 1% is written off as bad debts in the third month after sales

D.Purchases and payment to creditors:

  • The business maintains a fixed-stock base level.
  • Goods are sold at a mark-up of 50% on cost.
  • 80% of all merchandise purchased is on credit.
  • Creditors are paid in full in the month following the purchase month.

E. Salaries:

  • Total salaries are R101 500 for April 2018.
  • There are 7 employees who earn the same monthly salary.
  • 1 employee will resign and leave on 30 April 2018.
  • 4 employees will each receive a bonus of 80% of their salaries in May 2018.

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

Activity 1

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.
impact

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

  • Carbon dioxide is a greenhouse gas✔
  • which absorbs long wave radiation emitted from the Earth✔
  • and prevents it from escaping back into the atmosphere✔.
  • An increase in the concentration of carbon dioxide leads to an increase in the greenhouse effect✔,
  • which may result in global warming✔. (any 4)

1.6

  • Drive less✔/use public transport, walking, bicycle more
  • Reduce the need for heating by insulating walls✔
  • Building energy efficient homes✔
  • Use alternative energy sources✔ (solar and wind)
  • Reforestation✔to act as carbon reservoir
  • Reuse and recycle✔ (any 1) [11]

Activity 2

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:
impact 2

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]

Answers to activity 2

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

  • Chlorine levels✔
  • Ozone concentration✔ (2)

1.4 Between 1970 and 1980✔  (1)
1.5

  • CFCs might persist for a long time in the atmosphere✔ 
  • Other countries might have taken longer to implement the protocol✔
  • Households were still using existing items with CFCs✔ (any)(2)

1.6

  • Aerosols✔
  • Refrigerators✔
  • Food packaging✔   (any)(1)

1.7 The ozone layer provides protection against ultraviolet rays✔, thus reducing the chances of getting skin cancer✔         (2) [12]

Activity 3

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]

Answers to activity 3

1.1
a)  Average amount of water used✔   (1)
b)  Purpose for which water is used✔  (1)
1.2

  • Repeat the investigation✔
  • Select the households randomly✔
  • Increase the number of households involved in the investigation✔  (any 2)

1.3 Calculations for proportions of slices in the pie-chart

Purpose for which water was used

Working

Proportion (degrees)

Toilet flushing

 30
100 × 360

108

Baths and showers

25
100 × 360

90

Gardening

15
100 × 360

54

Washing clothes and dishes

20
100 × 360

72

Cooking and drinking water

10
100 × 360

36

Average amount of water used by a household for different purposes
impact 3

(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]

Activity 4

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]

Answers to activity 4

  1.                            
    • Alien invasive plants may use water excessively✔ and thus reduce the amount of water available for the natural vegetation✔ of an area (2)
    • Alien invasive water plants block the waterways, reducing light to other aquatic plants✔. These plants eventually die and decompose✔. Bacteria that decompose these plants eventually deplete the oxygen supply in the water✔. (any) (2)
  2.                                    
    • Over-grazing leads to soil erosion✔. On land that is eroded, water runs off rapidly rather than soaking into the ground✔, and is thus wasted. (2)
    • The use of fertilizers and pesticides may pollute nearby dams, ponds and rivers✔ thus reducing the quality of water available✔ (2) [8]

Activity 5

Questions
1.  Read the article below entitled ‘Durban to Recycle Sewage water into Drinking Water’.
impact 4

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]

Answers to activity 5

1.1

  • Recycling sewage water✔
  • Purifying sea water✔
  • Replacing old, leaky pipes✔
  • Reducing water pressure✔
  • Building new dams✔ (5)

1.2

  • No outbreak of water-borne diseases✔ in Windhoek for 42 years✔
  • 3 safety barriers✔ to ensure the quality✔ of treated effluent
  • Stored for at least 12 hours✔ allowing sufficient time for repeated testing✔ (6)

1.3

  • Pumped at high pressure through ultra-filtration membranes✔  to remove suspended and dissolved solids and bacteria
  • Filtration through tiny pores✔
  • Ultra-violet disinfection✔ (3) [14]

Activity 6

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]

Answers to activity 6

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:

  • Prevention - prevent consumers from throwing away food or stop them from producing/buying more food than they need✔
  • Plan what you need before you shop and reduce impulse and spontaneous buying✔
  • Understand how to store and preserve food✔
  • Ensure that unused food is used in some way - e.g. give to the poor, animal feed, compost heaps.✔
  • Education✔ (any 2) [11]

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

  • Loss of flora and fauna biodiversity by inbreeding of GMOs✔
  • Entire species could be wiped out✔ if exposed to diseases✔ (no variation in the population)/GMOs will have no resistance to the diseases (3) [8]

Activity 7

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]

Answers to activity 7

1.
1.1 122 ✔ (1)
1.2

  • Rhino horns must be sawn off ✔
  • Implant a ‘Pro Tag Device’ to monitor movement of the rhino ✔
  • Institute heavy penalties like imprisonment instead of fines ✔ (3)

1.3 Rhino poaching ✔ has increased ✔ from 2008 to 2010 (2)
1.4 44✔  × 110 ✔ = 628,53% ✔  (3)
       7 ✔      1   ✔

1.5 
impact 5
2.
2.1

  • Plants can become extinct ✔/leads to loss of biodiversity
  • Food chains/webs can be destroyed✔
  • Could lead to degradation of the environment ✔
  • Erosion of ground surface if too many plants are removed ✔
  • Increase run-off of water ✔
  • Alien plant invasion ✔in the habitats from which the plants are removed
  • Upset the balance of oxygen and carbon dioxide ✔/global warming if too many plants are removed (any 2)

2.2

  • Sustainable harvesting ✔
  • Impose quotas ✔/limit numbers
  • Limit area✔where plants are harvested
  • Limit size of plants harvested ✔
  • Limit time/seasons of collection ✔
  • Research done to look at reproductive cycle✔/alternative source of active ingredient/cloning
  • Legislation to control harvesting ✔
  • Permits to control harvesting ✔
  • Monitoring of harvest ✔
  • Penalties ✔for breaking legislation
  • Education ✔/campaign on the impact and consequences of over-exploitation
  • Establish nurseries ✔/seed banks - to replace plants harvested
  • Establish more nature reserves ✔ to conserve indigenous plants  (any 3) (5)

Activity 8

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.
impact 6
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]

Answers to activity 8

1.

  • Investigate methods to collect and utilise methane gas as a fuel ✔
  • Encourage citizens of the city to sort their waste ✔ into different waste containers
  • Partner with recycling companies for improved collection of different wastes ✔
  • Institute fines ✔ for people that do not separate the waste into different bins
  • Educate people to use organic waste ✔ for example to make compost
  • Encourage recycling ✔of items such as papers, tins, glass 
  • Encourage citizens to reuse ✔ items such as glass
  • Penalties/charge people extra if they generate more waste ✔ (any 4)

2. 2.1 Both ✔ the total amount of waste produced and the amount of recyclable material increased ✔ from 2003 to 2006 (2)
2.2

  • People collect and sell waste at buy-back centres ✔ and therefore benefit economically ✔/create own jobs
  • People who collect waste and take it to recycling depots✔ contribute to sustainable use of materials ✔
  • Recycling saves energy ✔ and therefore reduces the amount of energy used to make new products ✔ (any 2 × 2) [4]

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

  • To avoid over-exploitation of the limited natural resources✔
  • To save/raise money✔/(create jobs)
  • To reduce the amount of waste material✔/cleaner environment
  • Less energy✔used/Reduce carbon footprint
  • Fewer landfill sites✔ (any 2) (2) [19]

Activity 1

Questions

  1. Write an account showing how Lamarck would have explained the development of longer necks in modern giraffes. (5)
  2. Write an account showing how Darwin would have explained the development of longer necks in modern giraffes.    (7)
  3. Explain why Lamarck’s theory was rejected.  (2) [14]

Answers to activity 1

1.

  • All giraffes had short necks✔ originally.
  • These giraffes frequently stretched✔their necks.
  • They did this to reach the leaves that were available only higher up on the trees.✔
  • As a result, their necks became longer.✔
  • The characteristic of long necks acquired in this way was then passed on to the next generation.✔
  • Eventually all the giraffes had longer necks.✔ (5)

2.

  • As a result of genetic variation✔ in the giraffe population some giraffe had longer necks than others.✔
  • As a result of leaves being available only higher up on trees,✔ giraffes competed for these leaves.
  • Giraffes with shorter necks died.✔
  • Giraffes with longer necks survived.✔
  • This is natural selection.✔
  • The allele ✔ for longer necks was passed on to subsequent generations.✔
  • Eventually all the giraffes had longer necks.✔ (7)

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]

Activity 2

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]
evoltion 4
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.
evolution 4
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]

Answer to activity 2

  1.                              
    • A population of rabbits become split✔ by a geographical barrier/river✔
    • As a result, the two parts of the population cannot interbreed.✔
    • There is no gene flow✔ between the two populations.
    • Natural selection occurs independently✔ in each population due to different environmental conditions✔ on either side of the river.
    • As a result, the two populations become genotypically and phenotypically different✔over a period of time.
    • Even if the geographical barrier is removed (ie the river returns to its normal course at some later time), the rabbits will not be able to interbreed again.✔
    • We say that one or both parts of the rabbit population have become a new species✔. [9]
  2. There is a large degree of variation in the bacteria population✔
    • When the antibiotic was first used, it killed off a large number of bacteria✔
    • But some bacteria were resistant to the antibiotic✔ and survived✔
    • Those that survived were able to reproduce✔
    • Increasing the population of resistant bacteria✔
    • Continued use of the antibiotic had little effect on the resistant bacteria✔
    • Hence the resistant bacteria increased✔
    • And non-resistant bacteria decreased✔ [8]

Activity 3

Question 1
Study the two skulls shown in Figure 10.8 below and answer the questions that follow.
evolution 7
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]

Answers to question 1

1.1 Skull B✔ (1)
1.2

  • Pronounced brow ridge✔
  • Protruding jaw/prognathous✔
  • Large canine✔
  • Small cranium✔
  • Cranial ridge across the top of the cranium✔ (5) [6]

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:
evolution 8

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]

Answers to question 2

2.1

  1. - Homo sapiens/human✔
  2. - Gorilla gorilla/gorilla✔
  3. - Australopithecus africanus (Taung child)✔ (3)

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]

Activity 4

  1. What general observation can you make about the characteristics as one moves from the earlier to the later organisms listed in the table? (2)
  2. Use information in the table to describe the specific evolutionary trend (how each of the features changed over time) relating to each of the following characteristics:
    2.1 Brain size
    2.2 Position of foramen magnum
    2.3 Prognathous jaws
    2.4 Dentition
    2.5 Development of brow ridges 5 × 2 (10)
  3.  State the significance of the changes that occurred as they apply to each of the following characteristics:
    3.1 Brain size
    3.2 Position of foramen magnum
    3.3 Prognathous jaws
    3.4 Dentition
    3.5 Development of brow ridges 5 × 2 (10)
  4. Explain how the information in the table provides evidence for the ‘Out of Africa’ hypothesis. (2) [24]

Answers to activity 4

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]

Activity 5

Study the phylogenetic tree in Figure 10.11 below and answer the questions based on it.
evolution 13

Questions

  1. How long ago did the ancestral primate live on earth?(2)
  2. Name the organism that shares the most distant common ancestor with humans.(1)
  3. Name the organism that is most closely related to humans.   (1)
  4. How many years ago did the New World monkeys split from the common ancestor that gave rise to the Old World monkeys?   (2)
  5. For how long did the common ancestor that evolved into the gibbons exist? Show your working.  (3)
  6. Humans and gorillas share many common characteristics with primates. List THREE of these common characteristics.  (3)[12]

Answers to activity 5

  1. 50✔ million years ago✔/mya    (2)
  2. Lemurs✔   (1)
  3. Chimpanzee✔ (1)
  4. 33✔ million years ago✔/mya   (2)
  5. 22 million years - 15 million years✔ = 7✔million years✔ (3)
  6.                                
    • Large brain✔
    • Eyes in front✔
    • Freely rotating arms✔
    • Long upper arms✔
    • Rotation around elbow joints✔
    • Bare fingertips or nails instead of claws✔
    • Opposable thumb✔
    • Upright posture✔ (any 3) (3) [12]

Activity 6

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]

Activity 1

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]

Activity 2

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.
plants 2

  1. The arrow X represents the unequal distribution of …
    1. abscisic acid.
    2. mineral salts.
    3. gibberellins.
    4. auxins.
  2. The curving of the shoot in Diagram II is due to more rapid cell growth in region(s) …
    1. 1.
    2. 2.
    3. 1 and 4.
    4. 3 and 4.
  3. The diagram above represents …
    1. geotropism.
    2. apical dominance.
    3. phototropism.
    4. gravity.  3 × 2  [6]

Answers to activity 2
1. D✔✔
2. B✔✔
3. C✔✔ 3 × 2  [6]

Activity 3

1. Describe TWO methods used by plants as defence mechanisms (4)

Answers to activity 3
1.

  • Plants have thorns✔ on their stems and leaves. They are unable to escape from herbivores, and the thorns are used to protect themselves. ✔
  • The chemical secretion of plants is poisinous to some organisms. ✔
  • Sticky secretions given of by plants make it difficult for insects and animals to eat the plant ✔ [4]

Activity 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.

  • Less blood flows to the surface of the skin.✔
  • Less heat is lost from the surface of the skin.✔
  • Less blood flows to the sweat glands.✔
  • Sweat glands release less sweat.✔
  • Less evaporation of sweat.✔
  • Less cooling of the skin on a cold day.✔ (any 4)(4)

4. Blood vessels dilate✔/vasodilation (1)
5.

  • More blood flows to the surface of the skin.✔
  • More heat is lost from the surface of the skin.✔
  • More blood flows to the sweat glands.✔
  • Sweat glands release more sweat.✔
  • Evaporation of sweat✔
  • cools the skin on a hot day.✔ (any 4)(4) [11]

Activity 1

Question
The flow chart in Figure 7.2 below shows the control of glucose levels.
Provide labels for 1 to 6. [6]
ENDOCRINE 5

Figure 7.2 The negative feedback system to control glucose levels in the body

Answers to activity 1

  1. Insulin✔                                 
  2. Glycogen ✔
  3. Decreases✔                            
  4. Decreases✔
  5. Pancreas ✔                              
  6. Glucose✔ [6]

Activity 1

Questions
Write down the name of the part which:

  1. Controls heartbeat (1)
  2. Contains the centres that control balance, muscle tone and equilibrium (1)
  3. Has centres that interpret what you see (1)
  4. Coordinates voluntary muscle movements (1)
  5. Controls body temperature (1) [5]

Answers to activity 1

  1. Medulla oblongata✔(1)
  2. Cerebellum✔ (1)
  3. Cerebrum✔ (1)
  4. Cerebellum✔ (1)
  5. Hypothalamus✔ (1) [5]

Activity 2

Questions
Use the diagram of the reflex arc in Figure 6.6 on page 44 to answer the following questions.

  1. Part B indicates the …
    1. dendrite of the motor neuron.
    2. axon of the motor neuron.
    3. dendrite of the sensory neuron.
    4. axon of the sensory neuron. (2)
  2. The correct sequence in which impulses move from the receptor to the effector in the reflex arc in Figure 6.6 is ...
    1. A → B → C → D→ E
    2. C → A → B → E→ D
    3. C → B → E → D→ A
    4. A → D → E → B→ C (2)
  3. Give the correct term for the following definitions:
    1.  A structure which receives a stimulus and converts it into a impulse
    2. A structure which responds to a stimulus, e.g. a muscle or gland
    3. A neuron that carries impulses from the central nervous system to the effectors
    4. A neuron that carries impulses from the receptors to the central nervous system
    5.  A neuron that carries impulses from a sensory neuron to a motor neuron in the spinal cord
    6. A very quick, automatic action that involves the spinal cord and not the brain
    7. The pathway along which an impulse is transmitted to bring about a response to a stimulus during a reflex action 7 × 1 = (7) [11]

Answers to activity 2

  1. C✔✔(2)
  2.  A✔✔ (2)
  3.            
    1. Receptor✔
    2. Effector✔
    3. Motor/efferent neuron✔
    4. Sensory/afferent neuron✔
    5. Interneuron✔/ connector
    6. Reflex action✔
    7. Reflex arc✔                 7 × 1 = (7)   [11]

Activity 3

Questions

  1. Figure 6.13 shows a longitudinal section through the human eye. Study the diagram and answer the questions that follow.
    a) Label parts 2, 3, 4 and 5 respectively. (4)
    b) Name and describe the process that causes part 1 to dilate (become wider). (5)
  2. Figure 6.14 is a longitudinal section through the human eye. The structures which enable the eye to focus on objects are missing in this diagram. Study the diagram and answer the questions that follow.
    Draw a longitudinal section through the missing parts of Figure 6.14 to indicate the appearance of these structures when you are ...
    a) reading a book. (6)
    b) looking at an object more than 6 metres away. (6) [21]

humans 14

Answers to activity 3

  1.                      
    a)     2 - Cornea✔
            3 - Lens✔
            4 - Suspensory ligaments✔
            5 - Ciliary muscles✔/ body   (4)
    b)  Pupillary mechanism✔/ pupil reflex
    The radial muscles3of the iris contract3and the circular muscles✔relax.✔
    The pupil dilates and more light enters the eye.✔ (5)
  2.     humans 15 [21]

Activity 4

Questions
Study Figure 6.17 below and answer the questions that follow.
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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.

  • Sound waves are directed into the auditory canal✔ by the pinna✔.
  • The sound waves make the tympanic membrane vibrate✔ and the vibrations are passed on to the ossicles✔ in the middle ear.
  • The ossicles make the oval window vibrate✔ and this causes pressure waves to be set up in the inner ear.
  • These vibrations also cause the organ of Corti✔ to be stimulated and it generates impulses which are sent to the cerebrum✔ along the auditory nerve✔.
  • The cerebrum interprets the impulses as sound✔. (8) [16]

Activity 1

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
 
  1. The allele that is not expressed in the phenotype when found in the heterozygous condition
  2. Different forms of a gene which occur at the same locus on homologous chromosomes
  3. A sex-linked condition where blood fails to clot properly 
  4. The pair of chromosomes in a diploid organism that have the same size and shape and control the same set of characteristics
  5. The physical and functional expression of a gene
A. Gene
B. Recessive
C. Haemophilia
D. Dominant
E. Homologous
F. Genotype
G. Phenotype
H. Alleles
I. Karyotype

[5]

Answers to activity 1

  1. B✔
  2. H✔
  3. C✔
  4. E✔
  5. G✔  (5 × 1)  [5]

Activity 2

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)
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Activity 3

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).
genetics 15

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Activity 4

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.
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Figure 5.1 Pedigree diagram showing inheritance of eye colour
Note the following in the pedigree diagram on page 38:

  • Squares represent males and circles represent females.
  • The horizontal line between a square (Joshua) and a circle (Ronel) shows that they have mated.
  • The vertical line flowing from the horizontal line represents the offspring (Sarah and Peter) of the two parents (Joshua and Ronel).
  • Brown eye colour (B) is dominant over blue eye colour (b) - stated in problem Step 1
  • Joshua, Jack and John are males with blue eyes.
  • Veronica and Marlena are females with blue eyes.
  • Peter and Frank are males with brown eyes. Step 2
  • Ronel, Sarah and Gayle are females with brown eyes.
  • Joshua, Veronica, Marlena, Jack and John will have the genotype ‘bb’. The recessive characteristic only shows up in the homozygous condition Step 3
  • Example: The genotype of Peter is ‘Bb’ - working backwards from the offspring Marlena or Jack or John who are homozygous recessive.
    This means that one of the recessive alleles of Marlena, Jack and John, i.e. ‘b’, must have come from parent Peter and the other one from parent Veronica Steps 4 and 5
  • Ronel could be homozygous dominant (BB) or heterozygous dominant (Bb) Step 6

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%✔

Activity 5

Question
State FOUR disadvantages and FOUR advantages of genetic engineering. [8]

Answer to activity 5
Four disadvantages of genetic engineering:

  • Expensive✔/research money could be used for other needs
  • Interfering with nature✔/immoral
  • Potential health impacts✔
  • Unsure of long-term effects✔ (4)

Four advantages of genetic engineering:

  • Production of medication/resources cheaply✔
  • Control pests with specific genes inserted into a crop✔
  • Using specific genes to increase crop yields✔/food security
  • Selecting genes to increase shelf-life of plant products✔ (4) [8]

Activity 6

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:

  • To be given advice on the risk of transferring the defective gene✔/ to find the probability of passing on the defective gene to the offspring
  • To be given an explanation of the procedure involved in DNA testing✔
  • To be given an explanation of the results of DNA testing✔ [3]