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

1. Question paper

The English and Afrikaans versions of the paper will be separated and will not appear on facing pages. Instead, the two language versions will each begin at opposite ends of the question paper. (Refer to the March 2005 question paper for an example.)

2. Answer booklets

The ordinary departmental examination answer books (green for Higher Grade and yellow for Standard Grade) must not be handed to the candidates. All questions and calculations must be written in the specially prepared answer book. All questions and calculations must be written in the specially prepared answer book. All calculations for ‘’part marks’’ must be done in the space provided for these calculations. No marks will be allocated for work done on the pages indicated for “Workings only’’.

3. 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 (GAAP). However, candidates may use a pencil for calculations and rough work on the blank facing 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.

  • If an amount needs to be corrected, the entire amount, and not a particular figure, must be changed. See example below.

  • 360 should be 361 361
    Correct as follows: 360
    1
    Not as follows: 36 0

4. Candidates will be penalised for the following:
  • the use of correction fluid

  • omission of dates

  • use of unacceptable abbreviations

  • the overwriting of figures

  • errors of principle (entries that are not corect according to accounting principles)

5. Candidates must show ALL calculations.See example below.
Memorandum 33 3
Interest on loan (450-150+100)
33 33
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 or her calculation, even though the answer is incorrect.

Candidate B will not be awarded any marks, even though the answer is the same as that of Candidate A. This is because Candidate B did not show his or her calculation.

6. 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).

7. Educators should take note of the recommendations in the examiner’s report. The above-mentioned information must be applied from the earliest grades.
8. 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: 2004:06:13