MARKING MEMORANDUM

Principles of Accounting
Module
ACCP02-5
NQF LEVEL 5

SUMMATIVE ASSESSMENT –MOCK EXAM

Duration 2 hours and 20 minutes
Marks TOTAL: 70 marks
Exam type Proctored Online Closed Book

PREPARATION AND REQUIREMENTS:

Equipment Requirements (minimum): Calculator

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INSTRUCTIONS FOR CANDIDATES

1. Read the following instructions CAREFULLY before answering the paper,

as failure to act upon them will result in a loss of marks.
2. Please be neat – illegibility cannot be marked.
3. The assessment must be typed in black ink.
4. Any student caught being dishonest will have their paper confiscated and
the matter will be referred to the Disciplinary Committee. Disciplinary
measures will be taken which may result in expulsion from Milpark
Education.

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MARKING GUIDELINES

PLEASE NOTE:

All marking to be done in the following colours:

• Marker marks in RED.
• Internal moderator marks in PURPLE.
• External moderator marks in GREEN.
• Re-marks (where applicable) done in BLUE.

Markers are not allowed to use PURPLE, BLUE OR GREEN pens as these are used
by moderators and re-markers (where applicable).

Please read through the question paper and the memorandum to familiarise
yourself with both.

Read the student’s answer(s) to determine how s/he has approached the
question. You should try to get an overview of the grammar, sentence structure,
content and organisation of the answer.

Our assessment method is holistic. This means that we take everything into
consideration in allocating marks to a student. Once the overview of the student’s
script is clear, the mark allocation should reflect the student’s ability to:

• Respond to a specific question

• Structure an argument
• Think independently and not simply copy or repeat content
• Evaluate and weigh up different kinds of evidence
• Communicate effectively in writing
• Produce a well-presented piece of work.

Then:

• Every tick (√) with a red pen counts as a mark. Before you allocate a
mark be sure that it is correct.
• A mark may only be allocated if the fact is correct in the context of the
question.
• All ticks (√) are to be added to reach the final mark awarded for the
answer.

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• The final marks allocated per question must be written on the front page
of the student’s script. Please indicate on the front page the number of
the question and the mark awarded for that question.
• When you have marked all the questions, add all the marks achieved to
calculate the result. The final mark must be indicated as a percentage on
the script and must be written on the mark sheet next to the student’s
name.
• The mark sheet must be completed in ink – you may use RED pen.
• When you have finished with a batch of exam scripts, be sure to complete
the enclosed marker’s report. This report must be completed in full and
signed. NB: No payment will be effected if this report is not completed
in full.

Enjoy your marking and remember to maintain our academic standards while
giving fair recognition to the student’s efforts and abilities.

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SECTION A (20 MARKS) – MULTIPLE CHOICE QUESTIONS

Question 1 (20 marks)

Answer the following questions:

Note

Assume that VAT is charged at 14% if (and only when) it is applicable to the
question.

1.1 What does the Statement of Profit or Loss and Other Comprehensive
Income reflect?
a) The financial position of a business over a period of time, eg. a
month or a year
b) The financial results of business over a period of time, eg. a
month or a year
c) The financial position and the net increase or decrease in owner’s
equity as at a given date, eg. one day in a year
d) The financial results and the net increase or decrease in owner’s
equity as at a point in time, eg. one day in a year

Answer: (Topic 1 and page 24) B

1.2 Which component of financial statements reports on an entity’s cash

flows?
a) Statement of Cash Flows
b) Statement of Changes in Equity
c) Statement of Financial Position
d) Statement of Profit or Loss and Other Comprehensive Income.

Answer: (Topic 1 and page 27) A

1.3 How do we classify an entity’s non-current assets in the Statement of
Financial Position ?
a) Assets which can be coverted into cash with 12 months
b) Assets with the useful life of more than 10 years only
c) Assets that can be sold within a period of three months
d) Assets with the useful life of more than 12 months

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 Answer: (Topic 1 and page 35) D

1.4 Company A, a registered VAT vendor, bought stationery for R1 600

(including VAT charged at 14%) from a local supplier. What is the VAT
amount that Company A can claim from the South African Revenue
Services (SARS)?
a) R224
b) R196
c) R240
d) R208

Answer: (Topic 2 and page 98) B

1.5 When should the recording of a transaction in the book of first entry
occur?
a) Immediately after the transaction has occured
b) Immediately after issuing/receiving the source document
c) Immediately after recording in the ledger
d) Immediately after the bank reconciliation is prepared

Answer: (Topic 1 and page 58) B

1.6 The owner of a business withdraws R5 500 from its business bank
account. What is the effect of this transaction on the accounting
equation?
a) Assets will increase; owner’s equity will decrease.
b) Assets will decrease; owners equity will decrease.
c) Assets will decrease; liabilities will increase.
d) Assets will increase; liabilities will decrease.

Answer: (Topic 1 and page 39) B

1.7 Company A buys goods from Company B on credit. How will Company B
recognise Company A in their books?
a) As a payable, which is classified as a current liability
b) As a payable, which is classified as a current asset
c) As a receivable, which is classified as a current asset
d) As a receivable, which is classified as a current liability

Answer: (Topic 1 and page 58) C

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1.8 Which primary journal would normally contain an entry to be posted to
the credit side of the accounts receivable control account in the general
ledger?
a) Creditors’ allowances journal
b) Debtors’ journal
c) Cash receipts journal
d) Creditors’ journal

Answer: (Topic 2 and page 109) C

1.9 Company A received a payment of R10 000 from a debtor directly into
its bank account. Which component/s of the accounting equation (for
Company A) will be affected?
a) Asset only
b) Asset and equity
c) Asset and liability
d) Equity only

Answer: (Topic 1 and page 75) A

1.10 A business has the following information in its bank ledger account:

• Unfavourable bank account balance (1 September 2017):

R9 500
• Total receipts (30 September 2017): R58 000
• Total payments (30 September 2017): R42 000

What is the bank balance as at 1 October 2017?

a) R25 500 Dr
b) R6 500 Cr
c) R6 500 Dr
d) R25 500 Cr

Answer: (Topic 4 and page 193) C

1.11 A business correctly records a cheque in the cash book for R990 while
the bank records it as R909. Where should the correction be made?
a) The correction should be made in the cash book.
b) The correction should be made on the bank reconciliation
statement.
c) The correction should be made on the bank statement.
d) The correction should be ignored since the cash book is correct.

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 Answer: (Topic 4 and page 193) B

1.12 Company B sold goods worth R3 000 to Joe Smith on credit. Indicate
how this transaction will be recorded in Company B’s records.
a) Issue a receipt to Joe Smith and record the transaction in its cash
receipts journal.
b) Issue an original credit invoice to Joe Smith and record the
transaction in its debtors’ journal.
c) Issue an original credit note to Joe Smith and record the
transaction in its debtors’ allowances journal
d) Issue an original credit invoice to Joe Smith and record the
transaction in its creditors’ journal

Answer: (Topic 2 and page 93) B

1.13 A company purchases stationery using petty cash. What impact does this
have on the accounting equation?
a) Owner’s equity decreases; assets are unchanged; liabilities
increase.
b) Owner’s equity increases; assets increase; liabilities are
unchanged.
c) Owner’s equity is unchanged; assets increase; liabilities
increase.
d) Owner’s equity decreases; assets decrease; liabilities are
unchanged.

Answer: (Topic 2 and page 15) D

1.14 The following figures were contained in the trading account of a

company:

• Revenue: R190 000

• Purchases: R101 000
• Opening inventory: R5 000
• Closing inventory: R6 500.

Calculate the gross profit of the company.

a) R102 500
b) R89 000
c) R90 500
d) R99 500

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 Answer: (Topic 5 and page 15) C

1.15 A bookkeeper has recorded bank and cash under the liabilities section of
the Statement of Financial Position. What does this mean?
a) Both the bank account in the ledger and the bank statement will
have a debit balance.
b) The bank account in the ledger will have a debit balance and the
bank statement will have a credit balance.
c) The bank account in the ledger will have a credit balance and the
bank statement will have a debit balance.
d) Both the bank account in the ledger and the bank statement will
have a credit balance.

Answer: (Topic 4 and page 193) C

1.16 What item appears in the cash book but may not be reflected in the bank
statement?
a) Outstanding cheque
b) Bank charges
c) Dishonoured cheque
d) Interest received

Answer: (Topic 4 and page 195) A

1.17 A business incorrectly records a cheque in the cash book for R200 instead
of R210. Where will the correction be recorded?
a) Bank reconciliation
b) Creditors’ journal
c) Petty cash journal
d) Cash book

Answer: (Topic 4 and page 198) D

1.18 A company buys stationery on credit for R3 000. However, the

bookkeeper erroneously records this transaction as purchase of
equipment on credit for R3 000. What is the effect, if any, of this error
on the trial balance?
a) This error will not affect the balancing of the trial balance.
b) This error will lead to the debit side of the trial balance exceeding
the credit side by R3 000.

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 c) This error will lead to the credit side of the trial balance
exceeding the debit side by R6 000.
d) It is impossible to determine the effect of this transaction on the
trial balance.

Answer: (Topic 4 and page 198) A

1.19 A trading company has a fixed deposit at a bank. The deposit was for
R1 000 000 and was made on 1 August 2015. Today is the last day of
the financial year (29 February 2016). Given a 7.5% p.a. interest rate
(compounded annually), calculate the accrued interest income at
29 February 2016.
a) R37 500
b) R75 000
c) R6 250
d) R43 750

Answer: (Topic 6 and page 241) D

1.20 Which accounts can be found under current assets in the Statement of
Financial Position?
a) Accounts receivable, cash at bank and inventory
b) Investments and equipment
c) Investments and accounts receivable
d) Long-term loans and accrued interest expense

Answer: (Topic 6 and page 241) A

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SECTION B (30 MARKS) – PARAGRAPH QUESTIONS

Answer the following questions:

Question 1 (10 marks)

You are the financial accountant for Alma Traders, a company that sells cosmetic
products. The company’s year end is 30 June 2017. The following transactions
have not been accounted for at year end:

1. A loan of R150 000 obtained on 1 February 2017 from OAL bank at 12%
interest per annum, payable bi-annually; interest on the loan has not yet
been accounted for at year end.
2. Mr D Flock owes R4 600 to Alma Traders. It was decided to write off 65%
of this as bad debt.
3. Water and electricity amounting to R1 500 has been paid in advance for
the following financial year.
4. Salaries and wages of R16 800 for the month of June have not yet been
paid to employees.
5. Inventory worth R25 000 was destroyed in a fire. The inventory was not
insured.

Required:

Prepare the General Journal to account for the above transactions for the year
ended 30 June 2017. (10)

Note: journal narrations are not required. Use the table format outlined below:

No Details Debit Credit

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Answer:

Notes to marker: Award marks indicated

General Journal of Alma Traders for year ending 30 June 2017

Details Debit Credit

1. DR Interest expense 7 500√
CR Accrued expense 7 500√
(R150000*12%*5/12)

2.DR Bad debts written off 2 990√

CR Debtors control (D Flock) 2 990√
(R4600*65%)

3. DR Prepaid expenses 1 500√

CR Water and electricity 1 500√

4. DR Salaries and wages 16 800√

CR Accrued expenses 16 800√

6. DR Inventory write-down (loss) 25 000√

CR Inventory 25 000√

Question 2 (5 marks)

The following books of prime entry appeared in the accounting records of Melodi
Supermarkets, an entity registered for VAT, in the month of August 2017:

Note: all amounts include VAT, where applicable.

1. Debtors’ Journal for the month of August 2017 – DJ

Accounts
Date Details VAT output Sales
receivable

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 01/08 AB Smith R 8 500 R1 044 R 7 456
25/08 R Snowball R 7 200 R 884 R 6 316
27/08 CC Khumalo R 1 300 R 160 R 1 140
Total R17 000 R2 088 R14 912

2. Debtors’ Allowances Journal for the month of August 2017 – DAJ

Date Details Accounts Sales

receivable VAT input returns
20/08 AB Smith R550 R68 R482
Total R550 R68 R482

3. Cash Receipts Journal for the month of August 2017 – CRJ

VAT Accounts Sundry accounts

Date Details Bank Sales
output receivable Amount Details
02/08 Cash sales R34 500 R4 237 R30 263
10/08 AB Smith R 1 500 R1 500
14/08 ASLA Bank R 2 460 R2 460 Interest
received
16/08 AB Smith R 2 300 R2 300
20/08 Cash sales R14 250 R1 750 R12 500
Total R55 010 R5 987 R42 763 R3 800 R2 460

4. Cash payments journal for the month of August 2017 – CPJ

VAT Accounts Sundry accounts

Date Details Bank Wages
input payable Amount Details
05/08 Cash RR5 000 R5 000
Bino
12/08 Suppliers R23 000 R23 000
Cash
20/08
purchases R18 500 R2 272 R16 228
Total R46 500 R2 272 R23 000 R5 000 R16 228

Required:

Prepare the VAT control account in the General Ledger of Melodi Supermarkets
for the month ending 31 August 2017. (5)

VAT CONTROL ACCOUNT

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Answer:

Notes to marker: Award marks as indicated.

VAT CONTROL
Date Details Folio Amount Date Details Folio Amount
Sales 31/0
31/08 return DAJ 68√ 8 Sales DJ 2 088√
Bank CPJ 2 272√ Bank CRJ 5 987√
Balance c/d 5 735
8 075 8 075
Balance b/d 5 735√m

Question 3 (5 marks)

The following books of prime entry appeared in the accounting records of Melodi
Supermarkets, an entity registered for VAT, in the month of August 2017:

Note: all amounts include VAT, where applicable.

1. Debtors’ Journal for the month of August 2017 – DJ

Accounts VAT
Date Details Sales
receivable output
01/08 AB Smith R 8 500 R1 044 R 7 456
25/08 R Snowball R 7 200 R 884 R 6 316
27/08 CC Khumalo R 1 300 R 160 R 1 140
Total R17 000 R2 088 R14 912

2. Debtors’ Allowances Journal for the month of August 2017 – DAJ

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 Date Details Accounts Sales
receivable VAT input returns
20/08 AB Smith R550 R68 R482
Total R550 R68 R482

3. Cash Receipts Journal for the month of August 2017 – CRJ

VAT Accounts Sundry accounts

Date Details Bank Sales
output receivable Amount Details
02/08 Cash sales R34 500 R4 237 R30 263
10/08 AB Smith R 1 500 R1 500
14/08 ASLA R 2 460 R2 460 Interest
Bank received
16/08 AB Smith R 2 300 R2 300
20/08 Cash sales R14 250 R1 750 R12 500
Total R55 010 R5 987 R42 763 R3 800 R2 460

4. Cash payments journal for the month of August 2017 – CPJ

VAT Accounts Sundry accounts

Date Details Bank Wages
input payable Amount Details
05/08 Cash R 5 000 R5 000
Bino
12/08 Suppliers R23 000 R23 000
Cash
20/08
purchases R18 500 R2 272 R16 228
Total R46 500 R2 272 R23 000 R5 000 R16 228

Required:

2.1 Prepare the Accounts Receivable account in the General Ledger of Melodi
Supermarkets for the month ending 31 August 2017. (4)
ACCOUNTS RECEIVABLES

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2.2 Calculate the balance of AB Smith’s account as at 31 August 2017. (1)

Note: there were no opening balances at the beginning of the month.

Answer:

Notes to marker: Award marks as indicated.

2.1 Accounts receivable

ACCOUNTS RECEIVABLE CONTROL

Date Details Folio Amount Date Details Folio Amount
31/0 Debtors
31/08 Sales DJ 17 000√ 8 allowances DAJ 550√
Bank CRJ 3 800√
balance c/d 12 650
17 000 17 000
Balance b/d 12 560√m

2.2 AB Smith balance (R8 500-R1 500 - R550-R2 300) = R4 150 √

Question 4 (10 marks)

The financial period of Company A ends on 30 June each year. Company A is

registered for VAT purposes and account for VAT on invoice basis. It bought
equipment on 1 June 2015 for R889 200 VAT included. The following information
is applicable:

• The equimpent has a residual value of R160 000.

• Depreciation is calculated as 20% per annum on the straight-line
method.

Required:

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Show the depreciation, accumulated depreciation and carrying amount (book
value) on the equiment for 2015, 2016 and 2017. (10)

Note: show all relevant calculations. Round off decimals to the nearest rand. Also
use the following table format:

Depreciation Accumulated Net carrying

Date Cost price
expense depreciation value

Answer: (Topic 5)

Notes to marker: Award marks as indicated.

Cost price (excl Depreciation Accumulated Net carrying

Date
VAT) expense depreciation value
1/06/2015 R780 000(w1)√ 780 000
30/06/2015 R780 000 (w1) 10 333 (w1) √ 10 333√ 769 667√m
30/06/2016 R780 000 (w1) 124 000 (w2) √ 134 333√ 645 667√m
30/06/2017 R780 000 (w1) 124 000 (w2) √ 258 333√ 521 667√m

Workings:
1. Cost price exc; VAT= R889 200 /1.14= R780 000.
Depreciation for 1 month = (R780 000-160 000)X20%X1/12= R10 333
2 Depreciation for 1 year = (R780 000-160 000)X20%= R124 000
SECTION C (20 MARKS) – CASE STUDY

Question 1 (20 marks)

The following is the pre-adjustment Trial Balance of a company on 30 June 2017:

Details Debit Credit

Sales R150 000
Purchases R 77 000

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 Share capital R 50 000
Drawings R 500
Inventory (01.07.16) R 10 000
Machinery at cost R 50 000
Accumulated depreciation: machinery (01.07.16) R 7 500
Accounts receivable R 1 000
Accounts payable R 4 000
Advertising R 8 000
Salaries R 10 000
Fixed deposit (maturing 30.06.20) R 40 000
Other operating expenses R 15 000
Total R211 500 R211 500

The following transactions must still be accounted for at year end:

1. Depreciation is calculated at 20% using the reducing balance method.

2. Salaries owing to workers at year end, R2 000.
3. The fixed deposit was taken out on 1 April 2017. Interest on fixed
deposits is at 7.5% per annum. Interest is credited every three months,
on the first day of the fourth month, and is yet to be credited to the bank
account.
4. Inventory at 30 June 2017 was R25 000.

Required:

1.1 Prepare the Statement of Profit or Loss and Other Comprehensive

Income of the company for the year ended 30 June 2017. (14)

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1.2 Prepare only the ‘assets’ part of Statement of Financial Position as at 30
June 2017. (6)

Note: show all relevant workings.

Answer:

Statement of profit or loss and other comprehensive income of Easy-to-do (Pty)

Ltd for the year ended 30 September 2015 √

Sales 150 000√

Less: cost of sales (62 000)
Opening inventory 10 000√
Add: Purchases 77 000√
Less: Closing inventory (25 000) √
Gross profit 88 000√m
Less: operating expenses (43 500)
Advertising 8 000√
Salaries (10 000 + 2 000) 12 000√√
Depreciation (50 000 - 7 500) x 20% 8 500√

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 Other operating expenses 15 000√
Operating profit before interest 44 500
Interest income (7.5% x 40 000) x 3/12 750 √√
Net profit 45 250√m

1.2 Statement of Financial Position as at 30 June 2017√

Assets
Non-current assets
Machinery (50 000-7 500- 8 500) 34 000 √√√

Current assets
Inventory 25 000 √
Accounts receivable (1000 + 750) 1 750 √√
Cash and other cash equivalents -
Total assets 60 750

TOTAL MARKS: 70

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 Exam Planning Table

Level descriptors
(for background on level descriptors – refer to “Principles of Assessment” document)

Level Label Description

A Knowledge Straight recall of material/information,
B Comprehensi The use of a specific rule, concept, method in a
on situation typical to those used in class.
C Novel The selection and use of a learned rule, concept,
application method in a novel situation.
D Analysis Breaking down of material into its parts so that the
relationships among ideas are made explicit.
Synthesis Putting together parts so as to form a whole pattern
or structure of ideas not clearly there before
Evaluation Judgements about the value of material and methods
for the given purposes.

CATEGORY KEYWORDS
Comprehension Compare, Contrast, Describe, Discuss, Draw, Estimate,
Explain, Identify, Illustrate, Indicate, Judge, Justify, Locate,
Outline, Predict, Relate, Review, Select
Application Assess, Choose, Construct, Find, Relate, Show, Sketch,
Suggest
Analysis Analyse, Appraise, Calculate, Classify, Criticise, Conclude,
Debate, Deduce, Detect, Examine, Relate, Solve, Test
Synthesis Argue, Arrange, Assemble, Conclude, Create, Formulate,
Evaluation Propose, Summarise, Judge

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 EXAM PLANNING

Below is just a guideline; please adjust exam structure in line with your specific
exam structure.

Section & Level Question set at correct level? Topic(s)/Chapter(s)

Question Descriptor Please √ covered in this
Examiner Internal External question
Moderator Moderator (Chapter number)
Section A (30 marks)
15 MCQs A
10 MCQs B
5 MCQs C
Section B (40 marks)
4 × 10 mark questions
B1 B/C
B2 B/C
B3 B/C
B4 C/D
Section C 1 × Case
(30 Study
marks)
1 × 10 C
marks

1 × 20 C/D
marks

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 UNDERGRADUATE PROGRAMMES
PRE-ASSESSMENT INTERNAL MODERATION
REPORT

INFORMATION

The responsibilities of the internal and external moderators during the pre-
assessment phase include the following:

• Ensuring that the assessment is valid (content) and reliable (accurate

measurement).
• Checking that the assessment is relevant and that the scope is fair.
• Ensuring that the questions, activities and/or tasks are appropriate for the
level of the module (assessment developers and moderators should be
supplied with the module and programme outcomes, and the level descriptors
for the particular level).
• Ensuring that the mark allocation is just and fair.
• Ensuring that the technical details contained in the questions and model
answers are correct (this relates to calculations, information in tables, etc)
• Ensuring that the instructions provided will indeed enable students to
understand what they have to do.
• Ensuring that the instructions provided to markers will enable fair and
consistent marking of all scripts/activities.

Both internal and external moderators have to provide feedback at the pre-
assessment stage. Feedback provided based on the assessment design is to be
integrated before the assessment is finally captured in the system. Such feedback
will also inform all future assessment design and development on the module and
qualification.

Note:

This form has to be completed in detail – answers should be motivated in the

“Comments” row. Where feedback is requested in general, a comprehensive
response should please be provided. Incomplete or poorly motivated feedback will
be referred back to the moderator. Please add additional pages for feedback if
needed.

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Please use TRACK CHANGES in the text of the assessment to indicate suggested
changes. In addition, please complete the table below.

Is the assessment relevant? YES NO

(immersed in relevant business
problems/contexts)
Comments

Is the assessment at the correct NQF YES NO

level? (qualification)
Comments

Does the assessment address the YES NO

module outcomes (validity)?
Comments

Is the assessment free from any YES NO

discriminatory elements?
Comments

Are the instructions and questions YES NO

clear and unambiguous?
Comments

Is the range of marks awarded YES NO

appropriate and fair?
Comments

Do the marks add up to the stated YES NO

total?

Comments

Are the marking memorandum and YES NO

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markers’ instructions adequate and
sufficiently detailed?
Comments

Are the technical details contained in YES NO

the questions and model answers
correct?
Comments

Are there any problems that need attention from the Academic Owner?
Please provide general feedback on your impression of the overall standard
of the assessment.

Name and Signatures

Add UserName via Insert Quick Parts**

Moderator
Date
Academic Owner
Date
HoD
Date

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Dean
Date

**To sign this form securely, please do the following: place your cursor in the correct cell
(e.g. Moderator). Click on Quick Parts in the Insert window in the Word Ribbon. Then click
on Field, and choose Categories, then User information, then Username. The computer will
insert the name associated with your profile.

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 UNDERGRADUATE PROGRAMMES
PRE-ASSESSMENT EXTERNAL MODERATION
REPORT

INFORMATION

The responsibilities of the internal and external moderators during the pre-
assessment phase include the following:

• Ensuring that the assessment is valid (content) and reliable (accurate

measurement).
• Checking that the assessment is relevant and that the scope is fair.
• Ensuring that the questions, activities and/or tasks are appropriate for the
level of the module (assessment developers and moderators should be
supplied with the module and programme outcomes, and the level descriptors
for the particular level).
• Ensuring that the mark allocation is just and fair.
• Ensuring that the technical details contained in the questions and model
answers are correct (this relates to calculations, information in tables, etc)
• Ensuring that the instructions provided will indeed enable students to
understand what they have to do.
• Ensuring that the instructions provided to markers will enable fair and
consistent marking of all scripts/activities.

Both internal and external moderators have to provide feedback at the pre-
assessment stage. Feedback provided based on the assessment design is to be
integrated before the assessment is finally captured in the system. Such feedback
will also inform all future assessment design and development on the module and
qualification.

Note:

This form has to be completed in detail – answers should be motivated in the

“Comments” row. Where feedback is requested in general, a comprehensive
response should please be provided. Incomplete or poorly motivated feedback will
be referred back to the moderator. Please add additional pages for feedback if
needed.

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Please use TRACK CHANGES in the text of the assessment to indicate suggested
changes. In addition, please complete the table below.

Is the assessment relevant? YES NO

(immersed in relevant business
problems/contexts)
Comments

Is the assessment at the correct NQF YES NO

level? (qualification)
Comments

Does the assessment address the YES NO

module outcomes (validity)?
Comments

Is the assessment free from any YES NO

discriminatory elements?
Comments

Are the instructions and questions YES NO

clear and unambiguous?
Comments

Is the range of marks awarded YES NO

appropriate and fair?
Comments

Do the marks add up to the stated YES NO

total?

Comments

Are the marking memorandum and YES NO

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markers’ instructions adequate and
sufficiently detailed?
Comments

Are the technical details contained in YES NO

the questions and model answers
correct?
Comments

Are there any problems that need attention from the Academic Owner?
Please provide general feedback on your impression of the overall standard
of the assessment.

Name and Signatures

Add UserName via Insert Quick Parts**

Moderator
Date
Academic Owner
Date
HoD
Date

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Dean
Date

**To sign this form securely, please do the following: place your cursor in the correct cell
(e.g. Moderator). Click on Quick Parts in the Insert window in the Word Ribbon. Then click
on Field, and choose Categories, then User information, then Username. The computer
will insert the name associated with your profile.

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