TSHWANE WEST DISTRICT
ACCOUNTING GRADE 10
CONTROL TEST
MARKING GUIDELINES
MARCH 2023
This marking guidelines consists of 5 pages
MARKS MODERATED
QUESTION TOPIC MARKS
OBTAINED MARK
1 Concepts, Transaction Analysis 35
Cash Journals & Ledger
2 65
accounts
TOTAL 100
2
QUESTION 1: CONCEPTS AND TRANSACTION ANALYSIS
1.1 CONCEPTS
1.1.1 DP
1.1.2 EP
1.1.3 BP
1.1.4 AP
5
1.1.5 CP
1.2 TRANSACTION ANALYSIS
1.2 ANALYSIS OF TRANSACTIONS
GENERAL LEDGER EQUATION
Account DR Account CR A OE L
e.g. Salaries Bank - 10000 – 10000 0
1.2.1 35 Marks +16 800P
Equipment P Bank P 0 0
-16 800P
-4 255P 0
1.2.2 Creditors control P Bank P -4 255P
Creditors control P Discount received P 0 +345P -345P
1.2.3
Fixed Deposit: RSA +60 000 P
Bank P 0 0
Bank P -60 000 P
1.2.4 Bank P Sales P +15 000P +15 000P 0
Cost of sales P Trading stock P -9 000 P -9 000 P 0
Grade 10 Controlled test –Marking Guidelines March 2023
3
QUESTION 2: CASH JOURNALS
CASH RECEIPTS JOURNAL OF GAUTENG TRADERS FOR FEBRUARY 2023
F Analysis
Doc Day Details of Bank Sales Cost of Debtors Discount Sundry accounts
receipts sales control allowed Amount F Details
14 Total b/d 84 400 72 000 40 000 12 200 480 ?
CRR 230 15 Sales 14 400 P 14 400 P 14 400 PP 8 000
EFT N Radebe P 4 560 4 800 P240
CRR 231 20 Sales 37 800 P 37 800 P 37 800 PP 21 000
BS 28 MN Bank P P 64 000 P 60 000 Fixed Deposit: MN Bank P
P 4 000 Interest on fixed deposit P
205 160
19
Grade 10 Controlled test –Marking Guidelines March 2023
4
CASH PAYMENT JOURNAL OF GAUTENG TRADERS FOR FEBRUARY 2023
Trading Creditors Discount Sundry accounts
Bank Wages
Doc Day Details F Stock control received Amount F Details
14 Total b/d 54 200 26 200 2 400 12 400 400 ?
EFT 480 16 Sophia P 18 200 P 18 200
Wholesalers
EFT 481 PN Transporters P 680 P 680
EFT 482 18 RSA Bank P 39 000 P 20 000 Loan: RSA Bank P
P 19 000 Interest on loan P
EFT 483 20 Safety Insurers P 28 800 28 800 Insurance P
ATM/BS Cash P 4 500 P 2 500 P 2 000 Drawings P
EFT 484 26 Morning Star P 10 200 P 10 500 P 300
Traders
EFT 485 27 Sammy Stores P P 24 600 P 23 400 P 1 200 Stationery P
BS 28 Naledi Bank P 230 P 230 Bank charges P
Naledi Bank P 52 P 52 Interest on bank overdraft P
180 462
34
Grade 10 Controlled test – Answer Book March 2022
5
QUESTION 2.2: GENERAL LEDGER
GENERAL LEDGER OF GAUTENG TRADERS
Bank
Feb 28 Total CRJ 205 160 Feb 1 Balance b/d P 12 340
Receipts P
28 Total CPJ 180 462
Payments P
Balance c/d 12 358
205 160 205 160
Mar 1 Balance b/d 12 358
Fixed Deposit: MN Bank
Feb 1 Balance b/d P 120 000 Feb 28 Bank P CRJ P 60 000
Balance c/d P 60 000
120 000 120 000
Mar 1 Balance b/d P 60 000
65 Marks
Grade 10 Controlled test –Marking Guidelines March 2023
