Author: Anonymous

VRAAG 2: KREDITEUREREKONSILIASIE       Sally Fitzhenry het ‘n klein bakkery genaamd Fitz Bakery in Edenvale, Johannesburg, wat ook ‘n koffiewinkel is. Sy verskaf gebak aan verskillende snoepwinkels in die omgewing wat `n kredietooreenkoms met haar aangegaan het. Al haar grondstowwe word op krediet by Micra Groothandelaars, Pete’s Baking Supplies en The Plastic Warehouse gekoop. Sally bank by CBM Bank.       Die volgende inligting is op 31 Januarie 2021 uit die finansiële rekords van Fitz Bakery geneem:         31 Jan 2021      KREDIETTERME Debiteure kontrole 86 521      30 dae, minus 5% afslag Krediteure kontrole 178 624     60 dae, minus 3% afslag             DEBITEURE OUDERDOMS ANALISE  (31 Jan) Krediteure lys:     Huidig                   R11 648    Micra Wholesalers 31 895   30 dae                 R26 452    Pete’s Baking Supplies 33 150   60 dae                  R31 430    The Plastic Warehouse 74 481   90+ dae               R16 991               Sally se boekhouer het bedank en haar kennisgewingstydperk in Desember gewerk. Sally het dit dus op haar geneem om die boekhouding en verslagdoening van die finansiële inligting vir Januarie 2021 te bestuur, ondanks haar beperkte kennis van Rekeningkunde. As gevolg hiervan het Sally sommige brondokumente misplaas en verloor, ander inskrywings is weggelaat of verkeerd in haar joernale en grootboeke ingevoer, wat veroorsaak het dat die krediteurekontrolerekening en die krediteurelys nie gebalanseer is nie.       Die volgende totale verskyn in die joernale op 31 Januarie 2021: Totale van die krediteure kontrole kolom in die KJ R 42 360 Totale van die krediteure kontrole kolom in die KAJ R   8 110 Totale van die krediteure kontrole kolom in die KBJ R 18 762 Totale van die debiteure kontrole kolom in die DJ R 21 640  

  QUESTION 2 CREDITORS RECONCILIATION       Sally Fitzhenry runs a small bakery called Fitz Bakery in Edenvale, Johannesburg, which doubles up as a coffee shop. She provides baked goods to various school tuck shops in the area, which have entered into credit agreements with her. All her raw materials are purchased on credit from Micra Wholesalers, Pete’s Baking Supplies and The Plastic Warehouse. Sally banks with CBM Bank.       The following information was taken from the financial records of Fitz Bakery as at 31 January 2021:         31 January 2021      CREDIT TERMS Debtors Control 86 521    30 days, less 5% discount Creditors Control 178 624    60 days, less 3% discount       DEBTORS AGE ANALYSIS (31 Jan) Creditors List:     Current                R11 648    Micra Wholesalers 31 895   30 days                R26 452    Pete’s Baking Supplies 33 150   60 days                R31 430    The Plastic Warehouse 74 481   90+ days                             R16 991               Sally’s bookkeeper had resigned and worked her notice period in December. Sally therefore took it upon herself to manage the recording and reporting of the financial information for January 2021, despite her limited knowledge of Accounting. As a result, Sally misplaced and lost some source documents, other entries were omitted or entered incorrectly in her journals and ledgers, which have caused the Creditors Control account and Creditors List to not balance.       The following totals were taken from the journals on 31 January 20: Total of the Creditors Control column in the CJ R 42 360 Total of the Creditors Control column in the CAJ R   8 110 Total of the creditors Control column in the CPJ R 18 762 Total of the Debtors Control column in the DJ R 21 640          

  QUESTION 1: BALANCE SHEET     You are provided with information pertaining to Lunabugz, a partnership between Amy and Mari. The current financial year ends 31 December 2020.     Information:       R Accumulated depreciation on vehicles (1 Jan 2020) 675 000 Bank overdraft 35 000 Cash float 20 000 Creditors Control 365 000 Debtors Control 325 000 Deposit paid to municipality for water and electricity 35 000 Fixed Deposit: ABSA 1 856 000 Inventories ? Land and buildings 6 300 000 Loan: Capitec Bank ? Petty Cash 4 000 Vehicles 750 000          

INSTRUCTIONS   1. Answer ALL the questions and make sure you follow the instructions.   2. A special ANSWER BOOK is provided in which you must answer the relevant questions.   3. Show ALL calculations to earn part marks.   4. MAKE SURE YOU LOAD THE CORRECT ANSWER SHEET !!!! WRONG DOCUMENTS = 0 MAKE SURE YOU SAVE YOUR FILES CORRECTLY: ACCN 11E T02 SBA004 SURNAME NAME YOUR DOCUMENT MUST BE IN PDF FORMAT   5. If you choose to complete your test by hand, make sure it is neat and legible.  Illegible handwriting = 0.   6. NB! REMEMBER TO SUBMIT THE PAPER (QUIZ) TO GET ACCESS TO THE UPLOAD (QUIZ).     ACCN 11E SBA004 AB (2).docx     ACCN 11E SBA004 AB (2).pdf  

2.1 Quel logement est parfait si on a une famille et un chien ? [2]

2.5 Tu voudrais passer une semaine de vacances à la mer avec 3 copains. Tu cherches un logement équipé et confortable.  Tu peux payer entre 300 et 500 euros par personne. Quel logement est-ce que tu choisis ? [2]

2 Lis ce document et réponds aux questions. (Plusieurs réponses possibles) [10] Saint-Tropez, 7 min de la mer       Maison calme, 5 pièces 2 chambres 1 grande cuisine avec table four, cuisinière, réfrigérateur. 1 salon avec canapé-lit, TV 2 salles de bain + machine à laver 4 – 6 pers. 150 m², petit jardin 1450 €/semaine Nice, 5 min à pied de la gare       Studio meublé, centre-ville 1 lit Petite cuisine avec frigo Four Télévision Douche 2 personnes, 35 m² 600 €/semaine Cannes, 3 km de la mer          Appartement, 3 pièces, 4e étage 1 chambre 1 séjour avec canapé-lit, TV Petite cuisine équipée (cuisinière, réfrigérateur) Salle de bains + douche 2 – 4 personnes, 65 m² 950 €/semaine

2.3 Quel logement est le plus bruyant ? [2]

  INSTRUKSIES   1. Beantwoord AL die vrae en maak seker jy volg die instruksies.   2. ‘n Spesiale ANTWOORDBOEK word verskaf waarin jy die toepaslike vrae moet beantwoord.   3. Toon ALLE bewerkings om deelpunte te verdien.   4. MAAK SEKER JY LAAI DIE KORREKTE ANTWOORDBLAD!!!! VERKEERDE DOKUMENTE=0 MAAK SEKER JOU DOKUMENTE EN LÊERS WORD IN DIE KORREKTE FORMAAT GESTOOR: ACCN 11A T02 SBA004 VAN NAAM JOU DOKUMENT MOET IN PDF FORMAAT WEES   5. Indien jy besluit om die toets met die hand te voltooi, maak seker jy skryf netjies en leesbaar.  Onleesbare handskrif  = 0   6. NB!  ONTHOU OM DIE VRAESTEL (QUIZ) TE SUBMIT OM TOEGANG TE KRY TOT DIE OPLAAI (QUIZ).     ACCN 11A SBA004 AB (2).pdf ACCN 11A SBA004 AB (2).docx   

52. What is the most important barrier protecting the inner contents of an animal cell from its exterior environment?