QP 2013 EXAM.pdf - Centre Number Candidate Number Candidate...

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HIGHER LEVEL Centre Number Candidate Number Candidate Name NAMIBIA SENIOR SECONDARY CERTIFICATE ACCOUNTING HIGHER LEVEL 8335/1 PAPER 1 2 hours 30 minutes Marks 150 2013 Additional Materials: Non-programmable calculator INSTRUCTIONS AND INFORMATION TO CANDIDATES Candidate answer on the Question Paper in the space provided. Write your Centre Number, Candidate Number and Name in the spaces at the top of this page and on all separate answer sheets used. Write in dark blue or black pen. You may use a soft pencil for any rough work, diagrams or graphs. Do not use correction fluid. Do not write in the margin For Examiner’s Use . You may use blank pages for workings/when answers are crossed out and corrected. Answer all questions. This document consists of 16 printed pages and 4 blank pages. Republic of Namibia MINISTRY OF EDUCATION [Turn over © MoE/DNEA For Examiner’s Use 1 2 3 4 5 Total 8335/1/13 Marker Checker The number of marks is given in brackets [ ] at the end of each question or part question. You may use a non-programmable calculator. Where layouts are to be completed, you may not need all the lines for your answer. The businesses mentioned in this question paper are entirely fictitious. 723137 110229
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2 8335/1/13 1 The trial balance of Parade Supermarket does not balance and there is a shortage of N$2 300 on the debit side. A suspense account is opened in order to complete the final accounts for the year ended 31 December 2012. During January 2013 the following errors were discovered. 1. Goods sold to N Adams on credit, N$2 387 were completely omitted from the books. 2. The total of the creditors journal N$12 543, was posted to the purchases account as N$13 543. 3. The total of the rent received account was overcast by N$350. 4. Goods that the owner took for his own use N$750 were posted to the credit side of the drawings account. The entry in the purchases account was correct. 5. Repairs to vehicles N$1 300 was posted to the credit side of the vehicles account. 6. Payment to a creditor, C van Wyk, of N$1 245 was debited in the bank account and posted to the credit side of C van Wyk’s account.
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  • Summer '17
  • R Hernandez

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