2019
ACCOUNTING
GRADE 10
TERM ONE
CONTROL TEST
MARKING GUIDELINES
1
QUESTION 1
ALPHABET
1.1 B
1.2 D
1.3 E
1.4 A
1.5 C
05
2
QUESTION TWO
CASH RECEIPTS JOURNAL OF MOROKO TRADERS FOR MARCH 2019
f Analysis
Doc Da Details of Bank Sales Cost of Debtors Discount Sundry accounts
y sales control allowed
receipts Amount f Details
CRR 1 Sales 50 000 50 000 50 000 40 000
58 5 A Lali 1 425 1 425 1 425 75
B/S 9 First Bank 10 000 10 000 Loan:First Bank
B/S 31 Robin Bank 70 70 Interest on current account
61 495 50 000 40 000 1 425 75 10 070
if all doc numbers correct
11
CASH PAYMENT JOURNAL OF MOROKA TRADERS FOR MARCH 2019
f
Doc Day Payee Bank Debtors Trading Creditors Discount Sundry accounts
Control Stock control received Amount f Details
203 3 Telkom 950 500 Telephone
450 Drawings
204 4 Albert Furnishers 990 990 10
205 7 General Wholesalers 13 300 13 300
B/S 10 Storm Bank 3 000 3 000 Fixed Deposit: Storm
Bank
B/S 31 First Bank 100 100 Interest on loan
B/S 25 A Lali ( R/D cheque) 1 425 1 425
B/S 31 Robin Bank 270 270 Bank Charges
205 31 Robin Bank 500 500 Petty cash
20 535 1 425 13 300 990 10 4 820
if all doc numbers correct
25
3
CREDITORS JOURNAL OF MOROKA TRADERS FOR MARCH 2019
f
Doc Day Creditor Creditors Trading Stationery Sundry accounts
Control Stock Amount f Details
311 2 Albert Furnishers 2 900 1 600 300 1000 Equipment
7980 15 Baloyi Traders 15 000 15 000
7981 15 Baloyi Traders 900 900
18 800 17 500 300 1 000
if all doc numbers correct
if all details correct
10
CREDITORS ALLOWANCES JOURNAL OF MOROKA TRADERS FOR MARCH 2019
f
Debit Day Creditor Creditors Trading Sundry accounts
note Control Stock
Amount f Details
X234 11 Albert Furnishers 1 600 1 600
1 600 1 600
02
4
DEBTORS JOURNAL OF MOROKO TRADERS FOR MARCH 2019 DJ1
Invoice Foli
Day Details Sales Cost of Sales
No o
A445 6 LM Ruby 8 000 6 400
A446 15 R Amla 750 600
8 750 7 000
if all doc numbers correct
if all details correct
08
DEBTORS ALLOWANCES JOURNAL OF MOROKO TRADERS FOR MARCH 2019 DAJ1
Credit Debtors
Day Details Folio Cost of Sales
Note Allowances
R9008 9 LM Ruby 2 000 1 600
R9009 20 R Amla 80
2 080 1 600
if all doc numbers correct
if all details correct
07
63
5
QUESTION THREE : LEDGER ACCOUNTS
Dr Debtors Control Cr
2019 2019
Jun 1 Balance b/d Jun 30 Bank* CR
55 000 J 15 658
30 Bank( R/d Cheque) CPJ
400 Discount Allowed*
CR
60
J
Sales DJ 54 500 Debtors Allowances DAJ 4 900
Balance c/d 89 282
One mark if both totals same 109 900 109 900
2019
Jul 1 Balance b/d 89 282
One mark if all folios correct * Can be Bank +Discount allowed and one amount, give 4 marks
15
Dr Trading Stock Cr
2019 2019
Jun 1 Balance b/d 56 000 Jun 30 Cost of sales CRJ 40 560
30 Bank CPJ 7 215 Creditors Control CAJ 1 300
Creditors Control CJ 16 800 Cost of Sales DJ 43 600
Cost of Sales DAJ 3 920 Balance c/d 77 835
One mark if both totals 123 615 123 615
same
2019
Jul 1 Balance b/d 77 835
One mark if all folios correct
17
32
