AGRICULTURAL MANAGEMENT PRACTICES
GRADE 12   
NSC PAST PAPERS AND MEMOS
FEBRUARY/MARCH 2018

MEMORANDUM

SECTION A 
QUESTION 1 
1.1 Multiple Choice 
1.1.1 A ✔✔ 
1.1.2 C ✔✔ 
1.1.3 C ✔✔ 
1.1.4 B ✔✔ 
1.1.5 A ✔✔ 
1.1.6 C ✔✔ 
1.1.7 B ✔✔ 
1.1.8 C ✔✔ 
1.1.9 D ✔✔ 
1.1.10 A ✔✔ (10 x 2) (20) 

1.2 Matching
1.2.1 L ✔✔ 
1.2.2 E ✔✔ 
1.2.3 K ✔✔ 
1.2.4 J ✔✔ 
1.2.5 G ✔✔ 
1.2.6 H ✔✔ 
1.2.7 A ✔✔ 
1.2.8 C ✔✔ 
1.2.9 D ✔✔ 
1.2.10 B ✔✔ (10 x 2) (20)

1.3 Correct Agricultural Term 
1.3.1. Medium term credit ✔ 
1.3.2 Variable costs ✔ 
1.3.3 Control ✔ 
1.3.4 Distribution ✔ 
1.3.5 Motivation ✔ 
1.3.6 Pooling system ✔ 
1.3.7 Production costs ✔ 
1.3.8 Selling ✔ 
1.3.9 Entrepreneurship ✔ 
1.3.10 Interpersonal skills ✔ (10 x 1) (10)

TOTAL SECTION A: 50

SECTION B 
QUESTION 2: PHYSICAL AND FINANCIAL PLANNING 
2.1 Soil depth 
2.1.1 Comparing soil A and soil E in a table form  (8) 

2.1.2 Grow best 

1. Soil A – legumes ✔
2. Soil B – cereals ✔ (2) 

2.2 Preferring sweet veld 

• Grow on an average low rainfall throughout ✔
• Less supplements needed ✔
• It is nutritious throughout its growing stages ✔
• It stays palatable throughout, even during its matured stage ✔ (4)

2.3 THREE disadvantages of intensive farming system 

• Prolonged use of agro-chemicals results in pollution of water and soil ✔
• Land treated with chemicals reduces the diversity of micro-organisms ✔
• Overuse of water leads to reduced nutrients in the soil ✔ (3) 

2.4 Different types of pastures  (6) 

2.5 Labour illness 
2.5.1 THREE methods to reduce the risk of losing income due to ill health 

• Workers should be multi-skilled to provide backup skills when  needed ✔
• Farmers should outsource certain farming activities and  mechanisation✔
• Farm business should have the ill-health policy and  programmes in place✔ (3)

2.5.2 THREE items included in the ill-health policy and programme

• Treatment and prevention programmes ✔
• Care and support programmes ✔
• Protection of infected and affected employees from stigma and  discrimination ✔ (3) 

2.6 Capital 
2.6.1 Categorise the types of capital mentioned in the above  cartoon 

• Working capital ✔
  • Wonder fertilizers ✔
  • Wonder herbicides ✔
  • Money ✔
• Movable capital ✔
  • Wonder irrigation ✔ (6) 

2.6.2 Advise farmer on extra money 

• Can apply for a loan ✔ (1) 

2.6.3 THREE important requirements for long term credit 

• The potential of the farm business ✔
• The stage of development of the business ✔
• The type of farming enterprise ✔
• The credit worthiness of the farm business ✔ (Any 3) (3)

2.6.4 Difference between sources of capital 

1. External sources
   • Capital obtained from resources outside the farming  enterprise ✔
   • It is not linked to the owner ✔ (2)
2. Internal sources
   • Capital obtained from resources within the farming  enterprise ✔
   • It is linked to the owner itself ✔ (2) 

2.7 Budget 
2.7.1 FOUR pre-requisites to prepare the next cash-flow budget

• The previous income statement for the same period ✔
• The present balance sheet ✔
• The balance sheet of the previous period ✔
• Notes on the transactions that were conducted during the  previous financial period ✔
• Calculations on depreciation ✔ (Any 4) (4) 

2.7.2 THREE valuable comparisons from budget and financial  statement 

• Profitability of the business ✔
• Establish whether the current expenses are within acceptable  limits ✔
• Determining whether the business is making progress by  comparing figures with those of previous period ✔ (3) [50]

QUESTION 3: ENTREPRENEURSHIP, RECORDING, MARKETING, BUSINESS  PLANNING AND ORGANISED AGRICULTURE 
3.1 Labour related records 

• Working hours for each day/week/month ✔
• The specific days that the seasonal workers have worked ✔
• Total days of leave taken by the workers ✔
• Remuneration of workers ✔
• Misconduct by workers ✔
• Work performance of workers ✔ (Any 5) (5) 

3.2 Data items reflected on source documents 

• Number of product ✔
• Date of transaction ✔
• Description of article or purchase ✔
• Total amount of sales ✔
• Company name ✔
• Payment method ✔
• Buyer or seller information ✔ (Any 4) (4)

3.3 Income statement 
3.3.1 INCOME STATEMENT FOR YEAR ENDING 31 DECEMBER  2017 

• One mark for correct entries in expenditure ✔
• One mark for correct entries in income ✔
• One mark for correct total in expenditure ✔
• One mark for correct total in income ✔ (4) 

3.3.2 Profit or Loss 

• Profit/Loss = Income – Expenditure 
  = R68 900 – R70 000 
  = – R1 100,00 ✔
• It was a loss ✔ (2)

3.4 Financial definitions 
3.4.1 Definition of break-even point 

• It is the level of production at which the costs are covered ✔
  OR
• When income derived from produce is equal to output ✔ (1) 

3.4.2 Definition of debtor 

• Person/business that owes the farm money ✔ (1)

3.5 Balance sheet  (6) 

3.6 Marketing plan 
3.6.1 Importance of compiling a strategic marketing plan 

• Meet customers' needs ✔
• Generate profit ✔ (2) 

3.6.2 Questions to acquire information 

• Where will I sell my product? ✔
• Who is the client? ✔
• What is the size of my potential client base? ✔
• What is the location of my clients and how will it affect my sales? ✔
• What are the client's needs and requirements? ✔
• Will I sell directly to the client? ✔
• Will I sell wholesale to convenience store? ✔
• What are the seasonal price changes? ✔
• What are the quality standards that I have to adhere to? ✔ (Any 5) (5)

3.7 Business plan 
3.7.1 Description of basic features of a business plan related to  product 

• Product description that will derive from the farming enterprise  ✔
• Market analysis to seek the best market to sell the product ✔
• Operational plan on how to produce the product ✔
• Financial analysis including budgets and the use of capital ✔
• Appendices attached as support documents ✔ (Any 4) (4) 

3.7.2 FOUR aspects of place to sell 

• Distance to the market ✔
• Size of the market ✔
• Storage facilities ✔
• Infrastructure surrounding the market ✔
• Buying power of customers ✔
• Identity/Name of the market ✔ (Any 4) (4)

3.8 Marketing 
3.8.1 Graph representing the supply and demand for a crop 

Allocation of marks: 

• Applicable heading✔
• Labelling and values of x-axis and y-axis✔
• Labelling graphs✔
• Correct supply graph✔
• Correct demand graph✔ (5) 

3.8.2 Price at market equilibrium 

• R16,00✔ (1) 

3.8.3 TWO possible reasons for the shortage  

• Consumers buy more when price is low and with no increase  in supply, leads to a shortage ✔
• Farmers supply/market less of a crop when price is low that  tend to lead to shortages because of a higher demand from  consumers ✔
• Socio-economic factors – when people have more money they  buy more and shortages can occur during higher buying  timeframes ✔
• Natural disasters/hail/floods/drought causes less products to  be harvested ✔
• Seasonal yields differ between different years. Demand  increases that leads to shortages ✔ (Any 2) (2) 

3.8.4 TWO strategies to deal with shortages 

• Modify planting or harvesting times✔ – to supply sufficiently  during periods of short supply ✔
• Process products✔ – to prolong shelf life so that they could be  sold during periods of short supply ✔ (4) [50]

QUESTION 4: HARVESTING, PROCESSING, MANAGEMENT AND AGRITOURISM
4.1 Harvesting 
4.1.1 Factors take into consideration during harvesting a crop 

• Availability of transport ✔
• Labour requirements ✔
• Storage ✔
• Weather conditions ✔
• Marketing trends ✔ (Any 4) (4) 

4.1.2 Describing basic principles of post-harvest handling  

• Handle with care to avoid damage or cutting or crushing or  bruising of the produce ✔
• Remove damaged items from good quality items during the  sorting process ✔ (2) 

4.2 Storage 
4.2.1 Storage facility in the picture 

• Silo ✔ (1) 

4.2.2 Environmental factors that are controlled in a silo 

• Temperature ✔
• Moisture/Humidity ✔
• Air ✔
• Light ✔ (Any 3) (3)

4.3 Difference between sorting and grading  (6) 

4.4 Processing 
4.4.1 THREE fermentation processes that van be used in  preservation 

• Sugar fermentation ✔
• Milk sugar/lactose fermentation ✔
• Acid forming fermentation ✔ (3)

4.4.2 Effect of moisture in the cooling process 

• Moisture enhances the cooling process/Makes the process  faster ✔
• If moisture froze it can damage the product ✔ (2)

4.5 Agricultural chain 
4.5.1 Schematic presentation of an agri-business chain 
(3) 
4.5.2 THREE tertiary sector inputs 

• Storage ✔
• Transport ✔
• Marketing agents ✔
• Market agents ✔
• Advertising companies ✔
• Finance brokers ✔
• Insurance brokers ✔ (Any 3) (3) 

4.6 Main functions performed by packaging 

• To contain the product ✔
• To protect the product ✔
• To sell the product ✔ (3) 

4.7 Factors indicating viability of value adding 

• Equipment available ✔
• Facilities available ✔
• Demand for processed product ✔ (Any 2) (2)

4.8 Scenario agritourism 
4.8.1 Definition of the term product route 

• Agritourism route where tourists see and learn ✔
• About all stages of the production of an agricultural product ✔ (2) 

4.8.2 Activities in the scenario 

• Touring the rooibos route ✔
• Viewing and feeling the tea plants in their natural state ✔
• Learning about the harvesting and curing of the final product ✔
• Learning the history of the rooibos plant ✔ (Any 2) (2) 

4.8.3 Aspects that illustrate educational potential 

• Knowledge of the cultural and historical heritage of the place ✔
• Sustainable utilisation of our natural resources ✔
• Promotion of healthier eating habits ✔ (3) 

4.8.4 THREE entrepreneurial characteristics in the scenario 

• Hardworking ✔
• Creative ✔
• Can identify unique opportunities ✔
• Confident ✔ (Any 3) (3)

4.9 Management 
4.9.1 Role of farm manager in maintaining the financial viability

• Planning the production process ✔
• Organizing the different activities on the farm ✔
• Coordination of all sectors of the production process ✔
• Controlling the production process ✔
• Decision making on a day to day basis ✔ 
• Motivation of labour force ✔ (Any 4) (4) 

4.9.2 FOUR basic types of coordination 

• Informal coordination✔
• Programmed coordination✔
• Liaison coordination✔
• Group coordination ✔ (4) [50] 

TOTAL SECTION B: 150 
GRAND TOTAL: 200

ACCOUNTING
GRADE 12  
NSC PAST PAPERS AND MEMOS
FEBRUARY/MARCH 2018

MARKS: 300 
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. Where method marks are awarded for operation, the marker must inspect the reasonableness of the  answer and at least one part must be correct before awarding the mark.
10. Operation means 'check operation'. 'One part correct' means operation and one part correct. Note:  check operation must be +, -, x, ÷, or per memo. 
11. In calculations, do not award marks for workings if numerator & 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 ⌧.
13. Be aware of candidates who provide valid alternatives beyond the marking guideline. 14. Codes: f = foreign item; p = placement/presentation.
    These marking guidelines consist of 16 pages. 

MEMORANDUM

QUESTION 1 
1.1 DEBTORS' AGE ANALYSIS 
1.1.1

1.1.2

1.2 DEBTORS' RECONCILIATION 
1.2.1 CORRECTIONS TO THE DEBTORS' CONTROL ACCOUNT ON  30 NOVEMBER 2017 

1.2.2 DEBTORS' LIST ON 30 NOVEMBER 2017 

1.3.1 Calculate the VAT amount that is either receivable from or payable to  SARS on 31 July 2017. 

1.3.2 Nomvula has ordered goods with a marked price of R35 000 from Beta  Suppliers.  

TOTAL MARKS: 40

QUESTION 2 
2.1 

2.2.1

2.2.2

 2.2.3

 2.3 You are provided with information relating to Leno Furnishers. They sell  tables, chairs and beds for cash only. The owner is concerned that the  figures provided reflect poor internal control and decision-making.  

TOTAL MARKS : 35

QUESTION 3 
3.1 GLAMOUR DRESS CREATIONS 
3.1.1 PRODUCTION COST STATEMENT FOR THE YEAR ENDED 28 FEBRUARY  2017. 

3.1.2

3.2 LIGHTING SOLUTIONS 
3.2.1

3.2.2

3.2.3

3.2.4

3.2.5

TOTAL MARKS : 45

QUESTION 4 
4.1 

4.2 ORBIT LTD 
4.2.1 
(a) ORDINARY SHARE CAPITAL 

(b) RETAINED INCOME 

 4.2.2 ORBIT LTD 
BALANCE SHEET ON 30 JUNE 2017. 

4.2.3

4.3 AUDIT REPORT: DF ENTERPRISES LTD 
4.3.1 

4.3.2

TOTAL MARKS: 65

QUESTION 5  
5.1

5.3

5.5

5.6.1

5.6.2

5.6.3

5.7 Apart from the dividends, identify THREE good decisions. Explain the  effect of each decision on the company. Quote figures. 

 TOTAL MARKS : 70

QUESTION 6  
6.1.1

6.1.2

6.1.3

6.1.4

6.2

6.3.1

6.3.2

6.3.3

6.4.1

6.4.2

6.4.3  

6.4.4

TOTAL MARKS : 45 
TOTAL: 300

ACCOUNTING
GRADE 12 
NSC PAST PAPERS AND MEMOS
FEBRUARY/MARCH 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 earn 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. 

QUESTIONS 

QUESTION 1: DEBTORS' RECONCILIATION AND VAT (40 marks; 25 minutes)
1.1 DEBTORS' AGE ANALYSIS 
The information below relates to Witbank Hardware. 
REQUIRED: 
1.1.1 Explain why the debtors' age analysis is considered to be an  effective internal control measure. State ONE point. (2) 
1.1.2 Explain TWO different problems highlighted by the debtors' age  analysis. In EACH case, provide the name of a debtor and figure(s). (6) 
INFORMATION: 

1. Debtors are granted 30 days to settle their accounts.
2. Debtors' age analysis on 31 October 2017: 

1.2 DEBTORS' RECONCILIATION 
Information from the records of Amber Traders for November 2017 is  presented. Some errors and omissions were noted. See information B. 
REQUIRED: 
1.2.1 Calculate the correct Debtors' Control Balance on  30 November 2017. Show figures and indicate '+', '–' or 'No change'  at EACH adjustment. (7)
1.2.2 Calculate the correct total of the debtors' list on 30 November 2017. (10) INFORMATION: 
A. Balances on 30 November 2017 before errors and omissions: 

1. Debtors' Control, R25 700
2. Debtors' list:

B. Errors and omissions: 

1. The total of the Debtors' Journal was undercast by R2 700.
2. Interest of R350 must be charged on the overdue account of  S Muller.
3. An amount of R3 100 received from L Nkosi was incorrectly  recorded as R1 300 in the Cash Receipts Journal and posted as  such to the General Ledger and the Debtors' Ledger.
4. Trading stock returned by B Sandleni was posted to the wrong  side of his Debtors' Ledger Account, R1 200.
5. No entry was made for a credit sales invoice issued to  M Welthagen, R1 500. 

1.3 VAT 
The information relates to Aqua Stores for the VAT period ended  31 July 2017. The business is owned by Nomvula Sithole. All goods sold are  subject to 14% VAT. 
REQUIRED: 
1.3.1 Calculate the VAT amount that is either receivable from or payable  to SARS on 31 July 2017. (11) 
1.3.2 Nomvula has ordered goods with a marked price of R35 000 from  Beta Suppliers.  The sales director of Beta Suppliers, Jim Frow, has offered to sell  these goods to Nomvula for R15 000, provided that they do not have  to issue an invoice.  Comment on the offer made by Jim. State TWO points. (4)
INFORMATION: 

1. Amount owed by SARS on 1 July 2017, R27 200.
2. Amounts from the Journals on 31 July 2017: 

C. The following transactions were not taken into account: 

• Stock taken by the owner, cost price R9 000 (excluding VAT).
• VAT on discount received from suppliers. Total discount received  amounted to R33 630. 

QUESTION 2: INVENTORY VALUATION AND INTERNAL CONTROL  (35 marks; 20 minutes)  
2.1 Choose the correct word(s) from those given in brackets. Write only the  word(s) next to the question number (2.1.1–2.1.3) in the ANSWER BOOK. 
2.1.1 Merchandise purchased is recorded as an (asset/expense) to the  business in the perpetual inventory system. (1) 
2.1.2 The (specific identification/weighted-average) stock valuation method  is best suited for unique high-value products. (1) 
2.1.3 Cost of sales is usually calculated at the end of the financial year in  the (periodic/perpetual) inventory system. (1) 

2.2 MONGI TRADERS 
You are provided with information relating to Mongi Traders. The  business sells one type of plastic table. Their financial year ends on  31 December. The business uses the FIFO method to value their stock. They  use the periodic inventory system. 
REQUIRED: 
2.2.1 Calculate the value of the closing stock according to the FIFO  method on 31 December 2017. (6) 
2.2.2 Calculate the following for the year ended 31 December 2017: 

• Cost of sales
• Gross profit (8) 

2.2.3 The owner considers changing the stock valuation method to the weighted-average method. 

• Calculate the value of the closing stock on 31 December 2017  by using the weighted-average method. (6)
• What will be the effect on the gross profit if the owner changes to this valuation method? Provide figures. (3)

INFORMATION: 
A. Inventories:

B. Purchases and returns in 2017: 

C. Sales: 
2 300 units at R600 each = R1 380 000 

2.3 INTERNAL CONTROL 
You are provided with information relating to Leno Furnishers. They sell  tables, chairs and beds for cash only. The owner is concerned that the figures  provided reflect poor internal control and decision-making.  
Identify ONE problem for each product. Quote figures. In EACH case, give  advice on how to solve the problem. (9)
INFORMATION: 
Information from the records for the financial year: 

QUESTION 3: MANUFACTURING (45 marks; 25 minutes)
3.1 GLAMOUR DRESS CREATIONS 
Glamour Dress Creations manufactures one type of ladies' dress. The  financial year ended on 28 February 2017. 
REQUIRED: 
3.1.1 Prepare the Production Cost Statement for the year ended  28 February 2017. (21) 
3.1.2 Calculate the net profit for the year ended 28 February 2017. (7)
INFORMATION: 
A. Stock balances, among others, were taken from the General  Ledger: 

B. Information extracted from the financial records on  28 February 2017: 

C. The following information has not been taken into account: 

• A problem was identified regarding the valuation of the closing stock  of raw materials: 5 000 metres of material on hand, with a unit cost of  R2,75 per metre, were erroneously recorded as R3,80 per metre. 
  This must be corrected.
• Rent expense was omitted from the figures above. Total rent paid for  the financial year amounted to R87 100. The rent for March 2017 has  been paid in advance. The rent was increased by R650 on  1 December 2016. 80% of this expense must be allocated to the  factory and the balance must be regarded as an office expense.
• The employer contributes 1% to UIF on behalf of the employees.  

D. The business uses a mark-up percentage of 75% on cost. During the  financial year special discounts of R85 000 were offered to cash  customers who bought in bulk.
3.2 LIGHTING SOLUTIONS 
George Mkize is the owner of Lighting Solutions, a manufacturing business  that produces one type of energy-saving light bulb. The financial year ended  on 31 December 2017. 
NOTE: 

• Production is based on orders received; therefore there are no balances  for work-in-process.
• The current inflation rate is 8%.  

REQUIRED: 
3.2.1 Calculate the factory overhead cost per unit for the year ended  31 December 2017. (2) 
3.2.2 Explain why George would not be concerned about the 28,1%  increase in total variable cost from R936 000 to R1 200 000. (3) 
3.2.3 Give TWO reasons for the increase in the selling and distribution  cost per unit. (2) 
3.2.4 George wants to know if the production level for this financial year is satisfactory. 

• Calculate the break-even point for the year ended  31 December 2017. (4)
• Comment on the production level for 2017. State TWO points.  Quote figures. (4) 

3.2.5 Lighting Solutions are considering importing raw materials because it is cheaper and of a higher quality. Name TWO aspects that they  must consider before finalising their decision. (2)
INFORMATION: 
Information from the records of Lighting Solutions on 31 December: 

QUESTION 4: BALANCE SHEET AND AUDIT REPORT (65 marks; 40 minutes) 
4.1 Choose a description from COLUMN B that matches the term in  COLUMN A. Write only the letter (A–E) next to the question number  (4.1.1–4.1.5) in the ANSWER BOOK.  

(5 x 1) (5) 
4.2 ORBIT LTD 
Refer to the information from the records of Orbit Ltd for the financial year  ended 30 June 2017. 
REQUIRED: 
4.2.1 Prepare the following notes to the Balance Sheet: 

1. Ordinary share capital (8)
2. Retained income (11) 

4.2.2 Complete the Balance Sheet on 30 June 2017. Where notes are not  required, show ALL workings in brackets. (28) 
4.2.3 The CFO (chief financial officer), Barry Wright, has convinced the  company to buy back a further 400 000 shares from his close  relative during the next financial year. Barry currently owns  1 904 400 shares in this company, which is 46% of the issued  shares. 
As a shareholder, explain your concern regarding the proposed  buy-back of shares. Provide calculations to support your concern. (6)
INFORMATION: 
A. Extract from the books on 30 June 2017: 

B. Share capital: 

• The business has an authorised share capital of 6 000 000 shares.
• 70% of the shares were in issue on 1 July 2016.
• 60 000 ordinary shares were repurchased from a disgruntled  shareholder on 1 December 2016. The company paid R3,50 per  share. This was paid and recorded on 1 December 2016.  

C. A final dividend of 22 cents per share was declared on 30 June 2017. Only shares in the share register qualify for final dividends. 
D. The following adjustments have not been taken into account yet:  

• Provision for bad debts is set at 5% of the outstanding debtors.
• Insurance included an annual premium of R31 800, paid for the  period 1 October 2016 to 30 September 2017. 

E. The loan statement from Helping Bank reflected the following: 

R40 000 of the loan will be paid back in the next financial year. 
F. Income tax for the year amounted to R408 800. This was calculated at  28% of the corrected net profit. 
4.3 AUDIT REPORT: DF ENTERPRISES LTD 
REQUIRED:  
4.3.1 Choose the correct word(s) from those given in brackets. Write only  the word(s) next to the question number (4.3.1(a)–4.3.1(b)) in the  ANSWER BOOK. 

1. The audit report is completed by the (internal/external) auditor. (1)
2. The (directors/shareholders/auditors) are responsible for the  preparation of the financial statements. (1) 

4.3.2 Refer to the audit report below. 

1. The audit report below indicates a/an (qualified/unqualified)  opinion. (1)
2. Explain why the shareholders should be concerned about this  audit report. State TWO points. (4) 

INFORMATION: 

QUESTION 5: FIXED ASSETS, CASH FLOW AND INTERPRETATION  (70 marks; 45 minutes) 
MAFOKO LTD 
The given information relates to Mafoko Ltd for the financial year ended  28 February 2017. 
REQUIRED: 
5.1 Refer to Information A and Information B. 
Calculate the missing amounts denoted by (a) to (c) on the Fixed Asset Note. (15)
5.2 Calculate the following amounts for the Cash Flow Statement: 
5.2.1 Income tax paid (5)
5.2.2 Dividends paid (3)
5.2.3 Net change in cash and cash equivalents (4) 
5.3 Complete the Cash Effects of Financing Activities section of the Cash Flow  Statement. (10) 
5.4 Calculate the following financial indicators on 28 February 2017:
5.4.1 Debt-equity ratio (3)
5.4.2 Earnings per share (in cents) (3)
5.4.3 Return on average shareholders' equity (ROSHE) (5) 
5.5 Explain why the directors felt that the 630 cents offered on the shares  repurchased was a fair price. Quote TWO financial indicators with figures. (4) 
5.6 The directors revised the dividend pay-out policy for the current financial year. 
5.6.1 Calculate the percentage of earnings distributed as dividends for  each year to show this change. (4) 
5.6.2 Give ONE reason why the directors took this decision. (2) 
5.6.3 Explain why the shareholders may not be satisfied with the return  they earned. Quote a financial indicator or figure(s). (3) 
5.7 The Cash Flow Statement reflects some important decisions taken by the  directors. 
Apart from the dividends, identify THREE good decisions. Explain the effect of  each decision on the company. Quote figures. (9)
INFORMATION: 
A. Information from the financial statements on 28 February: 

B. Fixed Asset Note: 
Fixed assets comprise only Buildings and Equipment. 

• Additional equipment was purchased on 1 June 2016. 
• Extensions to the building were completed on 31 August 2016.
• Old equipment was sold at carrying value on 28 February 2017.
• Equipment is depreciated at 20% p.a. using the diminishing-balance  method.

C. Share capital and dividends 

• The company is registered with an authorised share capital of  1 000 000 ordinary shares.
• On 1 March 2016 there were 500 000 shares in issue. A further  200 000 shares were issued on this date. 
• An interim dividend of R70 000 was paid on 31 August 2016. 
• On 28 February 2017, 25 000 ordinary shares were repurchased  from the estate of a deceased shareholder at R6,30 per share. The average issue price was R6,10 at this point. 
• A final dividend was declared on 28 February 2017. 

D. Financial indicators on 28 February: 

QUESTION 6: PROJECTED INCOME STATEMENT (45 marks; 25 minutes) 
You are provided with information relating to Mabuso's Auto Repairs for the period  1 March 2018 to 30 April 2018. The business is owned by Vusi Mabuso.  

• All transactions are strictly cash. 
• The financial year ends on 30 April each year.
• The business repairs vehicles for which they charge service fees. 
• If the repairs require new spare parts, these are charged to each customer's account separately.
• Consumable stores are used for repairing the vehicles. There is no charge for these  items. 

REQUIRED: 
6.1 Calculate the: 
6.1.1 Mark-up percentage on spare parts used in the Projected Income  Statement for March 2018 (3) 
6.1.2 % decrease in service fee income expected in April 2018 (3) 
6.1.3 Additional space (in square metres) the business will rent from  April 2018 (4) 
6.1.4 Interest rate on the fixed deposit (5) 
6.2 Comment on the control of stock and explain how Vusi intends to correct this.  Quote figures. (4) 
6.3 Vusi is considering changes to the fixed assets owned by the business. 
6.3.1 Vusi is thinking of purchasing the business premises rather than  renting it. State ONE advantage and ONE disadvantage of this option. (4) 
6.3.2 Vusi offers a free delivery service of spare parts to customers, but  plans to discontinue this service on 31 March 2018.  State TWO points to support this decision. (4) 
6.3.3 Calculate the cost of the new vehicle that he plans to purchase on  1 April 2018. (4) 
6.4 Refer to information E. You are provided with the projected and actual figures for February 2018.  Quote figures in your explanation in EACH case below. 
6.4.1 Explain whether Water and electricity has been well controlled, or not. (3) 
6.4.2 Explain whether you agree with Vusi's decision not to use the full  budget for Advertising. (3) 
6.4.3 Explain whether Consumable stores have been well controlled, or not. (4) 
6.4.4 Explain how Vusi's decision about the mark-up percentage on spare  parts has affected the business. (4)
INFORMATION: 
A. Extract from the Projected Income Statement for the period 1 March 2018  to 30 April 2018: 

B. Rent expense is calculated on a fixed amount per square metre. The business  will rent 75 square metres in March 2018. On 1 April 2018 additional floor space  will be rented at the same rate due to expansion. 
C. A fixed deposit of R450 000 will mature on 31 March 2018. 
D. Vehicles: 

The delivery vehicle will be sold on 31 March 2018. The Audi Q7 vehicle will be purchased on 1 April 2018 and used by the owner.
E. Figures provided for February 2018: 

*NOTE: The water and electricity tariff unexpectedly increased by 15% from 1 February 2018. 

TOTAL: 300

Overview of the English First Additional Language Paper 3: Writing Exam

The Paper 3: Writing exam is 2 ½ hours long. There are THREE sections. You must answer ONE question from EACH of the three sections. The total of the marks for the exam is 100.

Here is a summary of the three sections in the Paper 3: Writing exam:

 It is recommended that you spend the following amount of time on each section:

• Section A: Essays (50 marks) 80 minutes
• Section B: Longer transactional texts (30 marks) 40 minutes
• Section C: Shorter transactional texts (20 marks) 30 minutes

Question words

Here are examples of question types found in the exam.

Words to Know

• Steps to writing shorter transactional texts in the exams
• Category A
  • Advertisement
  • Invitation card
  • Flyer
  • Poster
• Category B
  • Diary entry
  • Postcard
• Category C
  • Instructions
  • Directions
• What is expected from you in the exam?

Section C: Shorter transactional texts

This type of transactional text is a short written exchange of information, or a written record of communication. Each type of writing has a specific purpose and format, such as conducting business, or sharing news.
In this section, you will learn the features of each type of shorter transactional text that will earn you marks in the final Grade 12 exam. There are three categories of shorter transactional text as shown above.
The exam will contain one question from each of the three categories listed here.
You will only have to answer ONE of the questions.

1. Steps for writing shorter transactional texts

There are four steps involved in writing a shorter transactional text in an exam:

• Step 1: Choose your text type
• Step 2: Plan your topic
• Step 3: Write a draft of your text and edit it
• Step 4: Write your final text

Step 1: Choose your text type and topic
There are three categories of shorter transactional texts. The exam has one question for each of these three categories. You only have to answer ONE of the questions. Choose the text type format you know best.

Step 2: Plan your topic
Remind yourself of the correct format for the text type you have chosen.
Plan your text by writing down your ideas for the content. Remember that your ideas must be relevant to the topic and the text type you have chosen.
There are many different ways to plan your text. For example, you could use a mind map. Use the planning method that works best for you. There are examples of planning tools on page 121.
Once you have written down a few ideas, you can organise them by numbering them in a logical order. This is the order in which your ideas will appear in your text.

Ways to plan shorter transactional text

A plan helps you think about what ideas you want to include in your text. It also helps you put your ideas into a clear structure. You will earn marks for showing your planning.
You can use a mind map or an ideas list to plan your text.

1. Mind maps
These are diagrams of ideas. The title is in the centre with branches coming from it showing thoughts and ideas. Below is an example of a mind map.

2. Idea lists
These help you to quickly write down ideas for each paragraph. Write down your ideas as they come to you and then organise them ideas in a logical order. Below is an example.

Step 3: Write and edit your draft text
Write a draft of your text, using the ideas from your plan.
Check that the format is right for the text type you have chosen.
Read through each sentence carefully to proofread it. Look for any spelling, punctuation or other language mistakes. Edit your draft by correcting these mistakes and making any other changes you think are needed. This will improve your final text.
Count the number of words in your text and make any changes to meet the word limit. For example, you may need to add some words or use fewer words.

Step 4: Write your final text
Write your final text by rewriting your draft. Make sure that you make all the changes you marked in your draft so that your final text is error-free and clearly expresses all your best ideas. Check again that the text is in the correct format for the text type.
When you have finished your final text, cross out your planning and draft text. If you do not do this, the examiner may mark your draft and not your final text.

Important differences between formal and informal writing

2. Category A

Category A in the exam paper covers the following texts:

• Advertisement
• Invitation card
• Flyer
• Poster

2.1 Writing an advertisement

Advertisements aim to sell products or services. They are found in electronic media, such as on TV, radio and websites; in the cinema; and through sms’s to cellphones.
They are also found in print media. Printed adverts can take the form of flyers, posters and billboards; catalogues and advertising supplements; and adverts placed in newspapers and magazines. 

eg: A learner's example of  an advertisement using the four steps

Step 1: Choose the text type
This learner chose this question on an advertisement:

Your family runs a home business making products such as toys, ethnic jewellery and clothing. Write out the advertisement to promote the sale of ONE of the products to tourists.
You should include the following in your advertisement: a brand name, a slogan, details of the product and where to find it.
Note: Do not include illustrations.

Step 2: Plan the text
Read the question carefully. Identify the key words to use in your planning.
In this topic, the key words are business, toys, tourists, brand name, slogan and details of product.
This learner used a mind map to plan his advertisement:

Step 3: Write and edit the draft text
Write a draft of the text using the ideas from the plan. Edit the draft by correcting any grammar, punctuation, spelling and format errors.

Activity: Writing an advertisement

Here are some topics to help you to practise writing advertisements:

1. Your neighbour is a businessman who has developed a new hair care product. He wishes to advertise the product in a national magazine. He has asked you to write the advertisement.
   Write this advertisement.
   Note: Do not include illustrations.
2. You help your family run a small family business, but sales have recently decreased. Your father has asked you to write an advertisement that will promote the business.

2.2 Advertisement checklist

2.3 Writing an invitation card

An invitation card is a written request inviting someone to attend a specific occasion.

 Eg: A learner’s example of an invitation card using the four steps
Step 1: Choose the text type and topic
This learner chose this question on an invitation card:

You have been asked to invite guests to your school’s prize-giving function. A former principal of the school will be the guest speaker.
Write out the invitation card you will send to the guests.
Note: Do not include illustrations or drawings.

Step 2: Plan the text
Read the question carefully. Identify the key words to use in your planning. In this topic, the key words are school’s prize-giving function, former principal, guest speaker and invitation card to guests.
This learner used a list to plan her invitation card.

Step 3: Write and edit the draft text
Write a draft of the text using the ideas from the plan. Edit the draft by correcting any grammar, punctuation, spelling and format errors.

Activity: Writing an invitation card

Here are some topics to help you to practise writing invitation cards:

1. The couple living next door to you has been married for 50 years. They are planning to celebrate this by hosting a formal function. You have been asked to prepare the formal invitation.
   Write the invitation that will be sent to their families and friends.
   Note: Do NOT include illustrations.
2. Your school’s Life Orientation teacher has invited a well-known personality to give a motivational talk to the learners at your school. As chairperson of your school’s Learners’ Representative Council, you wish to invite the chairpersons of the Learners’ Representative Councils of neighboring schools.
   Write the invitation you will send to them.

2.4 Invitation card checklist

2.5 Writing a flyer

A flyer is a cheap and simple form of advertising. It is usually a one-page leaflet that is handed out to people.

eg: A learner’s example of a flyer using the four steps
Step 1: Choose the text type and topic
This learner chose this question on a flyer:

You employed a painter, Isaac Khumalo, to paint your house. His work was of a high standard. He now wishes to promote his business and has asked you to write a flyer. 
Write out this flyer.
Note: Do not include illustrations or drawings.

Step 2: Plan the text
Read the question carefully. Identify the key words to use in your planning. In this topic, the key words are painter, high standard, promote and flyer.
The learner has used a mind map to plan her flyer.

Step 3: Write and edit the draft text
Write a draft of the text using the ideas from the plan. Edit the draft by correcting any grammar, punctuation, spelling and format errors.

Activity: Writing a flyer

Here are some topics to help you to practise writing flyers:

1. You live next door to the Public Relations Officer for your town/ city/suburb. He/she is organising a flea market to raise funds to beautify the town/city/suburb. Write this flyer.
2. You are a Grade 12 learner who is excellent at Maths. You wish to earn some pocket money by offering extra lessons. Write a flyer in which you advertise your services.
3. Your uncle has a small gardening service. However, he needs more customers and he has asked you for help. Write a flyer in which you promote his business.

2.6 Flyer checklist

2.7 Writing a poster

A poster is a large printed notice in a public place. It is a simple form of advertising that uses bold lettering and an interesting layout to catch people’s attention.

 eg: A learner’s example of a poster using the four steps
Step 1: Choose the text type and topic
This learner chose this question on a poster:

Your friends have formed a band and have been offered the opportunity to play at a local restaurant.
Write the poster that promotes their appearance at this venue.
Note: No drawings or illustrations are required.

Step 2: Plan the text
Read the question carefully. Identify the key words to use in your planning. In this topic, the key words are band, local restaurant and poster.
The learner has used a mind map to plan his poster.

Step 3: Write and edit the draft text
Write a draft of the text using the ideas from the plan. Edit the draft by correcting any grammar, punctuation, spelling and format errors.

Activity: Writing a poster

Here are some topics to help you to practise writing posters:

1. You live next door to the local councillor for your ward/suburb. He/she is organising a flea market to raise funds to beautify the suburb. Write out this poster.
   Note: No illustrations are required.
2. Road deaths are a continual source of worry for traffic authorities. The campaign that they have come up with to make motorists obey the rules of the road and drive safely is called Arrive Alive.
   Write out a poster for Arrive Alive.
   Note: No illustrations are required.

2.8 Poster checklist

3. Category B

Category B in the exam paper covers the following texts:

• Diary entry
• Postcard

3.1 Writing a diary entry
A diary entry is a personal account of events, thoughts and feelings that the writer has experienced.

Eg: A learner’s example of a diary entry using the four steps
Step 1: Choose the text type and topic
This learner chose this question on a diary entry:

You are in Grade 12 and you have been experiencing mixed feelings about the final examinations.
Write down your diary entries for the following TWO days:

• The day before the examination starts
• The last day of the examination

Step 2: Plan the text
Read the question carefully. Identify the key words to use in your planning. In this topic, the key words are mixed feelings, final examinations, day before, last day of the examination and diary entries.
The learner has used a mind map to plan her diary entries.

Step 3: Write and edit the draft text
Write a draft of the text using the ideas from the plan. Edit the draft by correcting any grammar, punctuation, spelling and format errors.

Activity: Writing a diary entry

Here are some topics to help you to practise writing diary entries:

1. You have gone through a difficult period recently. You recorded your experience in a diary.
   Write your diary for two of the difficult days.
2. Imagine that you played very well in a sports match for the school. Write a dairy entry that describes your feelings.
3. You and your best friend have had an argument. Write the diary entry for two consecutive days.

3.2 Diary entry checklist

3.3 Writing a postcard

A postcard is a short message sent by post that briefly tells someone your news and lets them know you are thinking of them.

 Eg: A learner’s example of a postcard using the four steps
Step 1: Choose the text type and topic
This learner chose this question on a postcard:

You are far away from home at a beautiful holiday resort.
Write the text (words) of a postcard that you would send to a family member describing your experiences.
Note: Do not include illustrations.

Step 2: Plan the text
Read the question carefully. Identify the key words to use in your planning. In this topic, the key words are postcard, far away from home, beautiful holiday resort, family member and your experiences.
The learner has used a mind map to plan his postcard.

Step 3: Write and edit the draft text
Write a draft of the text using the ideas from the plan. Edit the draft by correcting any grammar, punctuation, spelling and format errors.

Activity: Writing a postcard

Here are some topics to help you to practise writing postcards:

1. You are on holiday with school friends after completing Grade 12.
   Write a postcard to your family indicating that all is well and that they need not worry about your fellow matriculants misbehaving.
2. You are on holiday in a resort in South Africa. At the last moment you decide to stay on longer and then travel elsewhere. Your family, however, is expecting your return.
   Write a postcard to your family explaining your decision.
3. You have been sponsored to stay on a farm and learn another language.
   Write a postcard to your sponsor telling him or her of your progress and your experiences.

3.4 Postcard checklist

4. Category C

Category C in the exam paper covers the following texts:

• Instructions
• Directions

4.1 Writing instructions
The purpose of instructions is to explain how something is done.

eg: A learner’s example of instructions using the four steps
Step 1: Choose the text type and topic
This learner chose this question on instructions.

You have been asked by your sports coach to help if a mouth-to-mouth emergency situation occurs on the sports field. He has asked you to write a set of instructions on mouth-to-mouth artificial respiration.
These instructions will be distributed to all athletes. Write out this set of instructions.

Step 2: Plan the text
Read the question carefully. Identify the key words to use in your planning. In this topic, the key words are emergency situation; mouth-to-mouth artificial respiration; athletes; and set of instructions.
The learner has used a list to plan her instructions.

Step 3: Write and edit the draft text
Write a draft of the text using the ideas from the plan. Edit the draft by correcting any grammar, punctuation, spelling and format errors.

Activity: Writing instructions

Here are some topics to help you to practise writing instructions:

1. You have been asked to do a short oral presentation for a Life Orientation lesson on how to lead a healthy, balanced life. Write down a list of 6–7 tips you would give your classmates in your presentation.
2. Your younger brother has asked you to help him cover his school exercise books. Write out a set of instructions that will enable him to carry out this task.
3. Your school wishes to start a recycling programme. Your principal has asked you, as a member of the Learners’ Representative Council, for assistance. Write out a set of instructions that will be posted on the wall of every classroom.

4.2 Instructions checklist

4.3 Writing directions

Directions explain to someone how to get to a certain place.

 eg: A learner’s example of directions using the four steps
Step 1: Choose the text type and topic
This learner chose this question on directions:

You and your friends have decided to meet at your house to celebrate the end of the examinations. Write out the directions you will give your friends to travel from the school to your house.
Note: In your response, you must include some distances, turns and landmarks. Do not include sketches or maps.

• If you live in an urban area, include landmarks like a fast-food outlet, an intersection or a park.
• If you live in a rural area, include landmarks like a bridge, a river, or a road sign.

Step 2: Plan the text
Read the question carefully. Identify the key words to use in your planning. In this topic, the key words are your friends, directions, from the school to your house, distances, turns and landmarks.
The learner has used a list to plan his directions.

Step 3: Write and edit the draft text
Write a draft of the text using the ideas from the plan. Edit the draft by correcting any grammar, punctuation, spelling and format errors.

Activity: Writing directions

Here are some directions topics to help you to practise your writing skills:

1. A friend from another province will be in your town and would like to visit you at your home.
   Write the directions from a nearby bus stop to your house. You must include at least three turns and two landmarks (e.g. a school, a shop, a sports field) in your response.
   Note: do not include illustrations or drawings.
2. Study the map on page 159. You are shopping at Lucky’s Supermarket (point X on the map) when a customer asks you for directions to the post office (point Y on the map).
   Write out the directions you will give to the customer. In your response you must refer to the streets and landmarks on the route you choose.
   

4.4 Directions checklist

What is expected from you in the exam?

In the exam, you must write one shorter transactional text that is no less than 80 words long and no more than 100 words long.
The shorter transactional text question is worth 20 marks out of 100 marks in the exam. Examiners will give marks for your shorter transactional text based on:

• Content, planning and format (12 marks)
• Language, style and editing (8 marks)

The exam is 2 1/2 hours long and you should spend about 30 minutes on the shorter transactional text question.
The rubric on the next page is a table the examiners use to mark your shorter transactional text. It shows the five levels of achievement that the examiners can award a shorter transactional text, from the lowest achievement (Inadequate column) to the highest achievement (Exceptional column).
The table also describes the skills the examiner looks for when marking. For example, when marking the text, the examiner will assess how well the ideas relate to the topic, whether they are well planned, and that the format used is correct for the text type.
The rubric is a useful guide for you to use when practicing your shorter transactional text writing because it reminds you of the skills the examiner will be assessing when marking your work.

ASESSMENT RUBRIC FOR SHORTER TRANSACTIONAL TEXT – FIRST ADDITIONAL LANGUAGE [20 MARKS]

• Steps to writing longer transactional texts in the exams
• Category A
  • Formal letter
  • Informal or friendly letter
  • Formal and informal letter to the press
• Category B
  • Curriculum vitae (CV) and covering letter
  • Obituary
• Category C
  • Review
  • Newspaper article
  • Magazine article
  • Agenda and minutes of a meeting
  • Formal and informal report
• Category D
  • Dialogue
  • Written interview
  • Written formal and informal speech
• What is expected from you in the exam?

Section B: Longer transactional texts

A transactional text is a written exchange of information, or a written record of communication between people. This type of writing has a specific purpose and format, such as conducting business, or sharing news.
In this section, you will learn the features of each type of longer transactional text that will earn you marks in the final Grade 12 exam.
There are four categories of longer transactional text.

1. Steps for writing longer transactional texts

There are four main steps for writing a longer transactional text in an exam:

Step 1: Choose your text type
Step 2: Plan your topic
Step 3: Write a draft of your text and edit it
Step 4: Write your final text

Step 1: Choose your text type and topic
There are four categories of longer transactional texts. The exam has one question for each of these four categories. You only have to answer ONE of the questions. Choose the text type format you know best.

Step 2: Plan your topic
Remind yourself of the correct format for the text type you have chosen.
Plan your text by writing down your ideas for the content. Remember that your ideas must be relevant to the topic, and the text type you have chosen.
There are many different ways to plan your text. For example, you could use a mind map. Use the planning method that works best for you. There are examples of planning tools on page 46.
Once you have written down a few ideas, you can organise them by numbering them in a logical order. This is the order in which you will structure your ideas in paragraphs in your text.
Logical order - Arranging information so that the points follow each other in an order that makes sense.

Ways to plan a longer transactional text

A plan helps you think about what ideas you want to include in your text. It also helps you put your ideas into a clear structure. You will earn marks for showing your planning.
You can use a mind map or an ideas list to plan your text.

1. Mind maps
These are diagrams of ideas. The title is in the centre with branches coming from it showing thoughts and ideas. Below is an example of a mind map.
2. Idea lists
These help you to quickly write down ideas for each paragraph. Your idea list can be a random or a numbered list. Below are examples of these two different idea lists.
Step 3: Write and edit your draft text
Write a draft of your text, using the ideas from your plan.
Check that the format is right for the text type you have chosen.
Read through each sentence carefully to proofread it. Look for any spelling, punctuation or other language mistakes. Edit your draft by correcting these mistakes and making any other changes you think are needed. This will improve your final text.
Count the number of words in your text and make any changes to meet the word limit. For example, you may need to add some words or use fewer words.
Note - The content of a longer transaction text is between 120-150 words long. In a letter do not add the address and greetings as part of the word count.

Step 4: Write your final text
Write your final text by rewriting your draft. Make sure that you make all the changes you marked in your draft so that your final text has no mistakes and clearly expresses all your best ideas. Check again that the text is in the correct format for the text type.
When you have finished your final text, cross out your planning and draft text. If you do not do this, the examiner may mark your draft and not your final text.

Important differences between formal and informal writing

2. Category A

Category A in the exam paper covers the following:

• Formal letter
• Informal or friendly letter
• Formal and informal letter to the press

Each one of these letters has a different format, serves a different purpose and has a different register. For example, the register of a letter to a place of business is formal, while the register of a letter to a friend is informal.

2.1 Writing a formal letter

A formal letter is a communication used in official or important situations, or with people you do not know well.

eg: A learner’s example of a formal letter using the four steps

Step 1: Choose the text type and topic
This learner chose this question on a formal letter:

An international company is offering a limited number of bursaries to Grade 12 learners for further studies.
Write a letter to the Manager: Human Resources of this company, applying for one of these bursaries. Mention the career you want to study towards and state clearly why you deserve this bursary.

Step 2: Plan the text
Read through the question carefully and look for the key words that would help you think about the contents of your letter. Note these key words in the question above: bursaries, career and deserve this bursary.
The learner used a mind map to plan her formal letter.

Activity: Writing a formal letter
Here are some formal letter topics to help you to practise your writing skills:

1. Recently your youth club/religious organisation hosted a successful sports day for your community. A local company sponsored prizes for the event.
   You are the chairperson of the organising committee of this event. Write a letter to the manager of the company, telling him/ her about the success of the event and thanking him/her for the sponsorship.
   Note - in question 1 there are two things you must do in your letter: Talk about the success of the event and thank the chairperson for sponsoring the event.
2. Recently you needed a certain item which you were unable to obtain from stores in your area. However, a shop assistant at a certain store helped you to obtain the item.
   Write a letter to the manager of that store, giving details about
   how the shop assistant helped you and expressing your gratitude.

2.2 Writing an informal letter

An informal letter also called a friendly letter is usually written to friends or family members.

eg: A learner’s example of an informal letter using the four steps

Step 1: Choose the text type and topic
This learner chose this question on an informal or friendly letter:

Your friend has experienced a major disappointment. At the moment he/she is very depressed.
Write a letter to encourage and support your friend.

Step 2: Plan the text
Read the question carefully and find the key words in the question to help
you think of the contents of the letter.
Note the words disappointment and depressed and encourage and support in the question above. The learner used these key words in the mind map to plan his friendly letter.



Word count: 146

Activity: Writing an informal letter

Here are some informal letter topics to help you to practise your writing skills:

1. Your best friend has been selected to represent the province in a certain code of sport.
   Write a letter to congratulate him/her on this achievement and to wish him/her well.
2. You have won two tickets to a soccer/rugby/cricket match in another province.
   Write a letter inviting a friend to accompany you. Include details such as travel and accommodation arrangements.

2.3 Writing a letter to the press

A letter to the press (such as newspapers) is a formal letter with its own features and format rules.

 eg: A learner’s example of a letter to the press using the four steps

Step 1: Choose the text type and topic
The learner chose to write this letter to the press in the exam:

Respond to a letter in your local newspaper. In this letter a reader argues that the death penalty should be re-introduced.
Take a position in which you either support or reject the reader’s views.

Step 2: Plan the text
Find the key words in the question to help you think of the contents of the letter. The key words in this question are death penalty and support or reject.
The learner has used a list to plan her letter.

Activity: Writing a letter to the press

Here are some letter to the press topics to help you to practise your writing skills:

1. Write a letter to the press in which you support or disagree with raising the age at which a person can obtain a driver’s licence from 18 to 21.
2. Write a letter to the press in which you take a stand on the issue of violence against women. Propose a way of dealing with people who abuse women.

2.4. Category A checklist

3. Category B

Category B in the exam covers the following:

• Curriculum vitae (CV) and covering letter
• Obituary

Each of these texts has a different format, serves a different purpose and has a different register.

3.1 Writing a CV

A CV is the document you send to businesses when you are applying for a job. It briefly shows the potential employer important information about you, and why you are suitable for the job. This information includes details about your education, qualifications, and previous work experience.
A covering letter is a letter which you send with your CV when applying for a job. A well-written covering letter will improve your chances of being given the job.

eg: A learner’s example of a CV using the four steps

Step 1: Choose the text type and topic
This learner chose this question on a CV:

You are applying for a job at a supermarket. Write the CV that you will submit. It is not necessary to write a covering letter.

Step 2: Plan the text
Look for the key words in the question that would help you with the content. In the question above, the key words are apply for a job and supermarket. The learner used a mind map to plan his CV.

Activity: Writing a CV

Here are some CV topics to help you to practise for the exam:

1. You are in your final year of Grade 12. You intend applying for part-time work. Write the CV that will accompany your application.
2. You have recently completed a Bachelor of Arts degree in journalism. You have applied for a job at a local newspaper as a journalist. Write the CV that will accompany your application.

3.2 CV checklist

3.3 Writing an obituary

An obituary is a text about a person who has recently died. It may be published as an article in a newspaper, or read aloud at a funeral.

eg: A learner’s example of an obituary using the four steps 

Step 1: Choose the text type and topic
This learner chose this question on an obituary:

A well-known person in your community has passed away. This person was actively involved in charity work.
Write a suitable obituary, paying tribute to the person.

Step 2: Plan the text
Read the question carefully and note the key words that would help you brainstorm the content of your answer. In the question above, the key words are well-known in your community and charity work.
This learner has used a mind map to plan her essay.

Step 3: Write and edit a draft text
Write a draft of the text using the ideas from the plan.
Edit the draft by correcting any grammar, punctuation, spelling and format errors.

Activity: Writing an obituary

Here are some topics to help to practise writing obituaries:

1. A well-known member of your church has died. He/she was responsible for looking after the youth, and frequently helped boys and girls who were in trouble. Write the obituary for this person.
2. A respected and favourite teacher has died. The principal has approached you as a member of the Learners’ Representative Council to write an obituary. Write the obituary for this teacher.

3.4. Obituary checklist

4. Category C

Category C in the exam covers the following texts:

• Review
• Newspaper article
• Magazine article
• Agenda and minutes of a meeting
• Formal report

Each one of these texts has a different format, serves a different purpose and has a different register.

4.1 Writing a review

A review is a written assessment or account of something. Reviews may be assessments of an artwork; a movie; a book; a restaurant; a performance (a play or a concert); a CD or DVD; or a place.

eg: A learner’s example of a review using the four steps

Step 1: Choose the text type and topic
This learner chose this question on a review:

Write a review of one of your literature setworks.

Step 2: Plan the text
The learner decided to write a review of Nothing But the Truth, and used a mind map to plan his review.

Step 3: Write and edit a draft text
Write a draft of the text using the ideas from the plan. Edit the draft by correcting any grammar, punctuation, spelling and format errors.

Activity: Writing a review

Here are some topics to help you to practise writing reviews:

1. Your high school puts on a play every year. You are a member of the school’s annual magazine committee and have been asked to write a review of this production. Write this review.
2. Your family often visits a nearby restaurant. A local newspaper is holding a competition for its readers in which they are asked to submit a review. You decide to submit a review of this restaurant.
3. Write a review of your favourite movie / TV series / radio programme.

4.2 Review checklist

4.3 Writing a newspaper article

A newspaper article is a piece of writing in a newspaper about a particular subject. Its purpose is to inform or entertain the public.

eg: A learner’s example of a newspaper article using the four steps

Step 1: Choose the text type and topic
This learner chose this question on a newspaper article:

There has been an increase in various types of crime in your area.
Write an article for publication in your local newspaper suggesting ways to avoid becoming a victim of crime.

Step 2: Plan the text
Identify the key words to use in your planning - local newspaper and victim of crime. Then order your ideas logically. The learner used a list to plan her newspaper article.

Activity: Writing a newspaper article

Here are some topics to help you to practise writing newspaper articles:

1. The local newspaper has approached you as a learner in Grade 12 at the local high school. The newspaper would like you to write an article on the pressure of final examinations. Write this article.
2. An intersection near your house is very dangerous and a number of accidents have occurred there. Your local newspaper has asked you to write an article for the newspaper about this problem.
3. Write a newspaper article using this headline: Bullying on the increase in local school.

4.4 Newspaper article checklist

4.5 Writing a magazine article

A magazine article is a piece of writing in a magazine about a particular subject. Like a newspaper article, it aims to entertain and inform the reader.
There are different kinds of magazine articles. Some give opinions. Some give advice. Some just present facts. Read the question carefully to make sure you write the right kind of article.

eg: A learner’s example of a magazine article using the four steps

Step 1: Choose the text type and topic
This learner chose this question on a magazine article:
You are a committee member of your school magazine.
Write an article covering the sporting highlights of 2013.

Step 2: Plan the text
Identify the key words to use in your planning. In the question above,
the key words are school magazine and sporting highlights. The learner used a mind map to plan his magazine article.

Step 3: Write and edit a draft text
Write a draft of the text using the ideas from the plan. Edit the draft
by correcting any grammar, punctuation, spelling and format errors.

Activity: Writing a magazine article

Here are some topics to help you to practise writing magazine articles:

1. You have been approached by the editor of a teenage magazine to write an article on peer pressure. Your focus should be on its effects and how to deal with it. Write this article.
2. You work on a part-time basis for a small teenage magazine. Your next assignment is to write on changing teenage fashion trends. Write this article.
3. Many young people overcome difficult circumstances. Write a magazine article about one such person, either real or imaginary.

4.6 Magazine article checklist

4.7 Writing an agenda and minutes of a meeting

An agenda is a list of the subjects that will be discussed, as well as the procedure that will be followed, at a meeting. The agenda is prepared before the meeting.
Minutes are a written record of what was discussed and decided at a meeting. Minutes are recorded as a meeting is happening.

eg: A learner’s example of an agenda and minutes using the four steps

Step 1: Choose the text type and topic
This learner chose this question on an agenda and minutes:

You are the secretary of your school’s Learners’ Representative Council. Write the agenda and minutes of a meeting in which the Council discussed latecomers.

Step 2: Plan the text
Identify the key words to use in your planning. In the question above, the key words are Learners’ Representative Council, agenda, minutes and latecomers.
The learner used a list to plan her agenda and minutes.

Step 3: Write and edit a draft text
Write a draft of the text using the ideas from the plan. Edit the draft by correcting any grammar, punctuation, spelling and format errors.

Activity: Writing an agenda and minutes

Here are some topics to help you to practise writing an agenda and minutes:

1. As the chairperson of the Matric Committee, it is your task to organise the farewell assembly for the Grade 12s. You call a meeting of all the matrics and discuss this matter, taking various decisions. Write the agenda and minutes of this meeting
2. You belong to a soccer / netball / athletics club. The next meeting of the committee is due to take place. Two issues are on the agenda: an increase in subscription fees, and the need to expand the clubhouse. Write the agenda and minutes of this meeting.

4.8 Agenda and minutes of a meeting checklist

4.9 Writing a formal report

A formal report is a written description of a situation or event after an investigation. Formal reports contain information and ideas that can help to resolve difficult situations.

eg: A learner’s example of a formal report using the four steps

Step 1: Choose the text type and topic
This learner chose this question on a formal report:

You are the captain of a popular sporting code at your school. Your team participated in an interschool event during which one of your team members was seriously injured. Your school principal has requested a formal report from you on the incident and the action taken afterwards.
Write the report you will submit.

Step 2: Plan the text
Identify the key words to use in your planning. In the question above, the key words are interschool event, team member injured and action taken afterwards.
The learner has used a mind map to plan his report.

Step 3: Write and edit a draft text
Write a draft of the text using the ideas from the plan. Edit the draft by correcting any grammar, punctuation, spelling and format errors.

Activity: Writing a formal report

Here are some topics to help you to practise writing formal reports:

1. There have been complaints at school that the prices charged by the tuckshop for food and cold drinks are too high.
   The Deputy Principal has asked you to investigate this situation. Write the report that you will submit.
2. You belong to a community club for the youth. Recently attendance at club events has dropped considerably.
   The youth leader, Mr N. Sithole, has asked you to investigate reasons for this situation. Write the report that you will submit.

4.10 Formal report checklist

5. Category D

Category D in the exam paper covers the following:

• Dialogue
• Written interview
• Written formal and informal speech

Each one of these texts has a different format, serves a different purpose and has a different register.

5.1 Writing a dialogue

A dialogue is a conversation between two or more people. The people speak about a specific topic.

eg: A learner’s example of a dialogue using the four steps

Step 1: Choose the text type and topic
This learner chose this question on a dialogue:

A close friend has upset you in some way. Write out the dialogue that takes place between you and your friend, in which you discuss with him/her what he/she has done to upset you.
Note: Use the dialogue format.

Step 2: Plan the text
Identify the key words to use in your planning. In the question above, the key words are close friend, upset and discuss.
The learner used a list to plan her dialogue.

Step 3: Write and edit a draft text
Write a draft of the text using the ideas from the plan. Edit the draft by correcting any grammar, punctuation, spelling and format errors.

Activity: Writing a dialogue

Here are some topics to help you to practise writing dialogues:

1. Eleni and Precious are good friends. However, Precious is going to “bunk” a Science class because she does not understand the subject and also believes the teacher cannot explain anything. Eleni is trying to persuade her not to do this.
   Write the dialogue that takes place between the two friends.
2. You and your brother share a room. His untidiness is proving to be a problem and you feel you need to tell him about your unhappiness. Write the dialogue that takes place between the two brothers.

5.2 Dialogue checklist

5.3 Writing an interview

An interview is a formal meeting at which someone is asked questions, such as a job interview. It may also be a TV or radio interview.

eg: A learner’s example of an interview using the four steps

Step 1: Choose the text type and topic
This learner chose this question on an interview:

Your local municipality needs male and female administrative assistants. You have applied for one of these positions. The municipal manager has invited you to an interview. Write out the interview that takes place between the two of you.
NOTE: Use the dialogue format.