Please bring the following to the attention of all Grade 12 Accounting learners:

1. The ordinary departmental examination answer books (green - Higher Grade or yellow - Standard Grade) must not be handed to the candidates. All questions and calculations must be done in the specially printed answer book.

2. Use of pencil and correction fluid

The use of pencil and correction fluid (Tippex) is not acceptable in commerce and industry. It will therefore not be accepted if candidates write in pencil on the final answer sheets, or use correction fluid. All answers must be written in blue or black ink to bring school Accounting in line with Generally Accepted Accounting Practice (G.A.A.P.). Candidates may use a pencil for calculations and rough work which should be done on the blank opposite pages.

If candidates need to correct incorrect entries, the following procedure must be followed:

  • delete the incorrect item using a pen and a ruler

  • write the correct answer above or next to the original item ; and

  • if an amount needs to be corrected, the entire amount, and not a specific figure, must be changed, e.g.:

    • 360 should be 361 361
    Correct as follows:  360
    1
    Not as follows:  360

3. Candidates will be penalised for the following:

  • writing in pencil

  • the use of correcting fluid

  • omission of dates

  • use of unacceptable abbreviations

  • the overwriting of figures

  • errors of principle
4. Permutations: Permutations will not be awarded any marks. Candidates must show ALL calculations, eg:
Memorandum       3    3    3
Interest on loan (450-150+100)		 3333
400
Candidate A's answer   3  3
Interest on loan        (450-150)		300
Candidate B's answer
Interest on loan 		300

Candidate A will be awarded 2 marks for displaying his/her calculation, though the answer is incorrect.

Candidate B will not be awarded any marks, even though the answer is the same. This is because candidate B did not show his/her calculation.

5. Alternative Formats: Where alternative formats in the answer booklets are provided, candidates must only complete ONE. If, however, the candidate completes both, only the first one will be marked (refer to Circular 033/2002 ).
6. Educators should take note of the recommendations in the examiner’s report. The above-mentioned information must be applied from the earliest grades.
7. Principals/Adult Learning Centre Managers are requested to ensure that the contents of this examination minute be brought to the attention of all concerned.


SIGNED: A.P. CLAUSEN
HEAD: EDUCATION
DATE: 2004:06:21