cpa essay grade 12

• You are here:
• Home »
• Blog »
• CPA Exam Details »

How to Understand the CPA Exam Grading System (Is It Curved?)

• By Stephanie Ng
• / 3 COMMENTS

How is the CPA Exam graded? Candidates are intrigued by CPA Exam grading. So, I’ll give you my understanding of the CPA Exam scoring mechanism and CPA grades release.

What is a Passing Grade on the CPA Exam?

For each section of the 4-part test, a CPA Exam passing score is 75. The passing score is set by the AICPA’s Board of Examiners with input from NASBA and existing CPAs.

A CPA Exam Score of 75 Isn’t 75% Correct

CPA Exam scores are calculated based on a percentile. Additionally, the examiners utilize a fancy system to calculate CPA scores. Here is a summary of how CPA Exam scoring works in layman’s terms. After all, when you understand the CPA grading system, you are better prepared to pass the CPA Exam.

CPA Exam Grading in Layman Terms

1. pre-test questions.

A typical CPA Exam has a certain number of “pre-test” questions. These questions look exactly the same as others (i.e. candidates can never know). However, they are not graded for that specific exam. Instead, these questions are being tested for use on future exams. So your performance on the pre-test questions is not factored into your final score.

2. Adaptive testlets

Each of the four exam sections tests your knowledge through a series of “testlets.” Testlets either have all multiple-choice questions (MCQs) or task-based simulations (TBSs or SIMs).

You’ll start with an MCQ testlet. Testlets are labeled as either “medium” or “difficult” based on the difficulty of the questions. More of the easier questions will fall into the “medium-level” testlets. Similarly, a larger number of harder ones will fall into the “difficult” testlets. On exam day, the first testlet you’ll see will be a medium one.

The MCQ testlets are adaptive. Therefore, candidates will be given a medium-level or difficult testlet depending on how they do on the previous testlet. So if you really ace the first medium testlet, you’ll be given a difficult one next. Conversely, if you bomb the first testlet, you’ll see another medium one next.

3. How is the CPA Exam graded: Testlets

Each question is assigned a point value based on its level of difficulty. The difficult questions have a higher point value, and the easier ones have a lower value. The exam is “positively graded,” meaning you only get points when you answer correctly. Moreover, you aren’t nicked for incorrect answers.

Therefore, even if candidates get more wrong answers in the difficult testlets, they may still be better off than those who “got stuck” in the medium-level testlet.

Grading the MCQs

In the MCQ sections, you’re asked to select the best answer out of four choices. Since there is only one correct answer, you either get MCQs right or wrong—the exam doesn’t award partial credit for any MCQs.

How are simulations graded on the CPA Exam?

The MCQs are graded a little differently from how CPA SIMs are graded. After all, each simulation problem could have multiple “answer” inputs. For example, a simulation might ask you to do some computations regarding a journal entry. Then, once you’ve solved the problem, you must insert answers into several boxes in that sample entry. So therefore, you could input more than one “answer” in a simulation. In fact, you might have to input up to 5, 6, or 7 pieces of information in a simulation.

So unlike the MCQ questions, the graders award partial credit for simulations that require multiple inputs. Therefore, it’s important to never leave any box blank. Even a total guess is better than leaving something completely blank.

What It Means to You

• The CPA Exam grading curve is a myth. Furthermore, the examiners do not subjectively manipulate the test and passing rate. However, the grading system is scaled. That is, it considers both your response and the difficulty of the question. Therefore, your score is not dependent on other candidates’ performance. Your score is only based on your responses and how you did on the medium versus difficult questions.
• Plus, if you feel like you got several questions wrong, you may still pass because the difficult questions get more weight.
• And finally, remember that two candidates can get the same number of questions correct but end up with different scaled scores depending on how they performed on each individual question and its value.

CPA Grade Release Dates 2023

Usually, the CPA score release dates are 2-4 weeks after you take the exam. Here are the CPA Exam score release targets for 2023.

CPA Grade Release Dates 2024

Here are the CPA Exam score release targets for 2024, after the 2024 CPA Exam changes are implemented.

Should I Appeal My CPA Grade?

If you think there is an error in your CPA grade, you can appeal your score or request a score review. But first, you should be aware of certain limitations and fees.

First, a score “review” request ensures that the correct answer key was used to grade your CPA Exam. A score review rarely results in a score change, so you should only request one if you think the totally wrong template was used to grade your work. Just contact your board of accountancy to start the process.

Second, some jurisdictions allow “appeals,” which are quite different from score reviews. You can only appeal a failing score. In an appeal, you set an appointment at a secure authorized location. A representative from your board of accountancy must be present. Then, you’re allowed to see the MCQs and simulations you missed and your responses. After that, if you would like to contest the validity of an answer, you can do so via an online platform. Moreover, you must provide a complete and persuasive defense of any responses marked as incorrect.

The fees for score reviews and appeals vary by state, but you can check with your state board’s requirements.

Who grades the CPA Exam? Is the CPA Exam graded by hand?

The simulations and MCQs are graded by a computer software program that is calibrated and tested by human examiners.

What is the score needed to pass the CPA Exam?

A CPA passing score is 75. Therefore, you need a 75 or higher on each section of the 4-part exam to pass.

How is the CPA Exam graded for simulations?

A lot of readers contact me asking about how are SIMs graded on the CPA Exam. They are graded positively, and you get credit for each portion of a question that you answer correctly.

Research simulations are the only exception. You either get a research question right or wrong; no partial credit is awarded for this type of simulation.

Is the CPA Exam curved?

No, the CPA Exam is not curved. Your score is based on your responses and each question’s scaled value. Moreover, your CPA Exam score percentiles are only based on your performance, not on the performance of fellow CPA candidates.

For Your Further Reading

• Should I take live classes or self-study courses?
• When can I see my exam results?
• Is there anything I should do after the exam?

Are You Walking Alone in Your CPA Journey?

I am here to help! Check out my frequently asked questions page, or sign up for my e-course, where I deliver the most important posts from this site in an organized manner.

Please select the version most suitable for your needs:

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley), and I also passed all 4 sections of the CPA Exam on my first try. Additionally, I have led webinars, such as for the Institute of Management Accountants, authored featured articles on websites like Going Concern and AccountingWeb, and I'm also the CFO for the charity New Sight. Finally, I have created other accounting certification websites to help mentor non-CPA candidates. I have already mentored thousands of CPA, CMA, CIA, EA, and CFA candidates, and I can help you too!

Leave a Comment:

Save my name, email, and website in this browser for the next time I comment.

Choose Your Test

• Search Blogs By Category
• College Admissions
• AP and IB Exams
• GPA and Coursework

What Is the CPA Exam? A Complete Guide to the Test

General Education

Are you interested in becoming a certified public accountant? If so, you probably already know that there are several qualifications you need to have met before you can become licensed. Some of those—such as work experience—come with time and patience, but the biggest step towards licensure is to pass the CPA Exam. 

But what is the CPA Exam, exactly? And how do you pass it? Well, no worries because this is your complete guide to everything you need to know about taking (and passing) the CPA Exam . In this article, we’ll cover: 

• What the CPA Exam is
• Who should take the CPA Exam
• The CPA Exam score release dates 
• How to register for the CPA exam
• Data on the CPA exam pass rate
• An overview of the exam itself, including its format and question types

There’s a lot to cover, so let’s get started!

What Is the CPA Exam?

First, let’s discuss what the CPA Exam is. The test’s actual title is the Uniform Certified Public Accountant Examination , and it’s developed and scored by the American Institute of Certified Public Accountant s (AICPA). 

But more importantly: the CPA test is necessary to achieve licensure in all 50 states and other U.S. jurisdictions. In other words, you can’t become an accountant if you don’t pass the CPA exam! 

What’s the Format of the CPA Exam? 

The CPA test is a computer-based exam that consists of four separate sections , each of which takes four hours. The four exam sections are separated by topic: 

• Auditing and Attestation (AUD)

Financial Accounting and Reporting (FAR)

Regulation (reg), business environment and concepts (bec).

Unlike many standardized tests where you have to take the complete test in one sitting, you take the CPA Exam over multiple sessions. You can take as many as two sections in a single session, and you must pass all four within an 18-month timeframe . 

Each of the four test sections is further broken down into five sections (called testlets) , and they consist of multiple-choice questions and task-based simulations. On some exams, you’ll also have written communication tasks, which are longer form writing responses. 

Here’s a quick breakdown of the three major question types that appear on the CPA exam: 

• Multiple Choice Questions: You choose the correct answer among four or more options
• Task-Based Simulations: These fall into the “short answer” or “open answer” category. You’ll have to work problems and record your own answers. 
• Written Communication Tasks: This is a fancy way to say “essay response questions.” For these questions, you’ll have to write up and submit an answer. 

We know you want to know more about the content covered by the CPA exam. We’ll talk about it in a lot more depth a little later in this article! 

How Is the CPA Exam Scored?

Each section is scored on a scale of 0-99 points, and you’ll need to score 75 points to pass . This does not mean that 75% is a passing score, though! Each of the testlets is weighted differently, depending upon the section, and points are awarded depending upon the weight. 

Here’s how those weights break down for each exam portion: 

Also keep in mind that the CPA Exam doesn’t penalize you for wrong answers, so it makes more sense to guess than to leave a question blank. 

For a more in-depth explanation of the scoring process, read the AICPA’s site . 

How Much Does the CPA Exam Cost? 

Like with everything related to the CPA Exam, the costs and fees vary from state to state. In general, you can expect to pay a $150 application fee, then somewhere between $180-$250 per exam section. 

That means the CPA Exam itself will cost you about $1200 to take (fees excluded). 

And guess what? There are quite a few fees involved! Some states require you to pay an additional registration fee per test section, which can range between $45 to $65 per section. Additionally, some states require you to take and pass an ethics exam before you can get your licensure, which can run you another $150-$200. And finally, once you pass the exam, you’ll have to pay a licensing fee to your state board. These fees can be as low as $100 or as high as $500! 

So let’s see what becoming a CPA could cost you depending on your state: 

That’s a pretty decent chunk of change! Remember that the costs can go higher if you have to retake sections you fail, miss testing dates, or don’t sign up within certain testing windows. 

That’s why it’s important to learn as much as you can about the CPA Exam now—it can save you money in the long run! 

Who Can Take the CPA Exam? 

There are certain requirements regarding who is eligible to take the exam, and those can vary from state to state. We’ve compiled the general requirements below, but be sure to check with your state’s Board of Education to see if there are any additional requirements for CPA Exam test takers. 

Citizenship  

In all but four states (Alabama, Hawaii, Louisiana, and North Carolina), you must be a U.S. citizen before you are eligible to take the CPA exam. The CPA license itself is only recognized within the U.S. and its territories, so it is largely assumed that you plan to reside and work within the United States. As a result, most candidates seeking licensure are already citizens. If you are not yet a U.S. citizen and are looking into licensure, you’ll need to take the exam in one of the four states listed above. 

However, keep in mind that y ou'll also need a Social Security Number in order to take the test . If you are a citizen but do not have a Social Security Number, there are five states that do not require SSNs in order to be eligible (Illinois, Montana, New York, South Dakota, and Wisconsin). Note that these are not the states that let non-citizens take the CPA exam.

If you don’t meet the requirements outlined above, there is a related exam, the U.S. CPA International Qualification Examination (IQEX) , that allows for non-citizen accounting professionals to do business with U.S. organizations that have entered into reciprocity agreements with their governing bodies. In other words, it’s a way for U.S. companies to make sure that their international partners are able to work within and alongside American tax and accounting codes. 

The IQEX however, is for non-citizens who intend to live outside the U.S., whereas the CPA exam is for U.S. citizens living within the U.S. and its jurisdictions. If you’re looking to become a certified accountant in the U.S., you must take the CPA Exam. 

In all 50 states and all 5 jurisdictions, you need to be over 18 years of age in order to take the CPA exam . If you are not yet 18 years old and want to take the exam, go ahead and start studying—there is no age limit on studying for the CPA exam, and it will give you a head start toward getting started with your career!

The minimum educational experience required to take the CPA exam varies by state. However, most states require at least 120 credit hours or a bachelor's degree in accounting from an accredited university before you can sit for the exam. Some states will allow you to take the exam with fewer than 120 credit hours if you are a college senior and close to graduating. 

Most states require you to have a bachelor’s degree in accounting before you can take the test. The only states that don’t are Maine, Hawaii, Massachusetts, Georgia, and Alaska . But even though you don’t have to have an accounting degree to take the CPA exam in these states, you still have to have a certain number of accounting courses under your belt. For instance, in Georgia, you have to have 20 hours of accounting courses (18 of which are upper-level) before you can qualify for the exam. In Alaska, however, you can have less than 15 hours of coursework if you have at least one year of work experience in the field. 

Having said that, the easiest way to qualify for the CPA Exam is to make sure you’re earning your bachelor’s degree in accounting.

Still Not Sure You Qualify for the CPA Exam? 

If you’re not sure whether or not you meet all the CPA exam requirements, the National Association of State Boards of Accountancy ( NASBA) has developed a quiz you can take to learn whether or not you’re qualified. 

Not only will this quiz tell you whether you’ve met the general minimum requirements to take the CPA Exam, it gives you a list of the next steps to take on your journey to becoming a  certified public accountant. 

Prometric is the company that administers the CPA Exam. (VUTHAOINC / Wikimedia )

How Do I Register for the CPA Exam?

Now that you know whether or not you’re qualified to take the CPA exam, let’s talk about how you go about taking it. Just like the ACT or SAT, you have to register to take the CPA Exam. But the process can be a little intimidating! 

That’s why we’re here to break it down for you. Here’s everything you need to know about registering for the CPA exam:

Test Dates and Locations

The company that administers the CPA exam, Prometric, has an online page that will help you find a testing location and time. There is also a seat availability tool to make sure there is space available in the time you choose.

The CPA exam schedule is given in four quarterly testing windows :

Be sure to check with your individual schools to see when they require you to submit your CPA exam scores. You want to schedule a date that gives you plenty of time to do well on the test! 

Where and How to Register 

Before you register for the CPA exam, y ou’ll need to apply to the NASBA directly . Like we mentioned earlier, each state has different requirements for sitting for the CPA exam, so you’ll have to check with your state’s Board of Accountancy to see what you need to submit. 

One thing you’ll definitely have to do is send your college transcripts to your state’s Board of Accountancy . These can take a while to get there, so it’s best that you do this well before you submit your application packet. Remember that your school may charge a fee to send your transcripts. 

And speaking of fees...most states have application fees. While most states charge around $150 for you to apply for the CPA Exam, that number could be a little higher or lower depending on where you live. Be sure you check to see what the fee is—and if there are fee waiver programs available—for your state.

One thing to note is that you can apply for the exam at any time throughout the year as long as you meet eligibility requirements. There’s not a specific application window, which makes things a little easier! 

Authorization to Test (ATT) and Notice to Schedule (NTS) 

Once your state board has approved your application, you’ll receive your Authorization to Test (ATT). The ATT allows you to sign up to take one part of the CPA test while the Board finalizes your application. Keep in mind that your ATT is usually good for 90 days, which means you’ll have to schedule your first exam within three months of receiving your ATT . If you don’t, you’ll have to resubmit your application—and pay your application fee—again.

Within three to six weeks of receiving your ATT and registering for your first exam, you will receive your official Notice to Schedule (NTS) . That will allow you to go to Prometric’s page to schedule a seat to take the exam . You won’t be taking all the exam sections on the same day (that would be a long 16 hours)! Your NTS is good for six months (in most states), so you’ll have a six month window to schedule your tests. If your NTS expires before you are able to schedule and pass every section of your exam, you’ll have to apply for another one...which means you’ll have to pay your fees again. 

One quick note about test dates: not all exam sections are administered on the same date or at the same location! You definitely don’t want to take a portion of the CPA Exam twice if you don’t have to. 

(Alberto G. / Flickr ) 

The Day of the Exam

Once you show up to the testing center, you’ll need to bring a government-issued identification card (such as your driver’s license) in order to be admitted to the testing site. What notes you can use (if any) and what materials (such as calculators and notepads) you can bring into the site vary by location, so once you’re scheduled, verify with your specific location what you can or cannot use during the test. Likewise if you need disability accommodations, reach out to your testing location to secure them.

Keep in mind that sitting for the CPA Exam can be pretty strenuous. While the exam itself is four hours, it’s split into two chunks (of two hours each) with one 15-minute break in the middle. We highly recommend taking timed practice exams so you’ll be prepared for the exam length and structure come test day! 

When Will My Scores Be Reported?

The AICPA’s website has in-depth tables that show you exactly when you can expect your exam scores to be reported. Typically, there is about a one- to three-week gap between sitting the exam and your CPA exam score release .

Use the tables linked above to determine CPA exam score release dates and when you wish to take the exam. Then you can plan to have your scores in time to begin your work experience and work towards licensure!

Which Subjects Are Covered on the CPA Exam?

Like we mentioned earlier, the CPA Exam is split into four sections which cover different topics. Let’s take a little closer look at each topic. 

Auditing and Attestation (AUD )

 This section has 72 multiple choice questions and eight task-based simulations. The AUD section tests your ability to perform audits on issuer and non-issuer entities, including benefit plans and federal grants, preparation, compilation, and review procedures. You are expected to “demonstrate knowledge and skills related to professional responsibilities, including ethics, independence and professional skepticism.”

This section consists of 62 multiple choice questions, four task-based simulations and three written communication tasks (i.e. essays). In the BEC, you’ll be tested on your ability to audit, attest, perform accounting and review services, complete financial reporting, prepare taxes, and other professional responsibilities. 

This section has 66 multiple choice questions and eight task-based simulations. The FAR section “assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (public and nonpublic), not-for-profit entities and state and local government entities.”

This section consists of 76 questions and eight task-based simulations. It “tests the knowledge and skills that a newly licensed CPA must demonstrate with respect to U.S. federal taxation, U.S. ethics and professional responsibilities related to tax practice, and U.S. business law.”

For an in-depth overview of the CPA exam format and what you’re expected to know, here are the official 2019 test blueprints .

What Types of Questions Are on the CPA Exam? 

Like we mentioned earlier, there are three major question types on the CPA Exam: multiple-choice questions (MCQs), task-based simulations (TBSs), and written communication tasks (WCTs). Let’s take a look at each of these in a little more detail. 

Multiple-Choice Questions (MCQs) 

Multiple-choice questions on your CPA test work just like those you’ve been dealing with for four years of school. The exam will posit a question, then you’ll have to choose from four or more answers. 

No matter which section you’re taking, the MCQs are worth 50% of your overall score. That means it’s worth making sure you’re answering as many of them correctly as possible. 

In general, most experts recommend trying to answer each MCQ in 90 seconds or less. That ensures you’ll have enough time to tackle the other types of questions before you run out of time. 

Finally, the CPA Exam is a scaled exam. That means that the more questions you get right, the harder the next testlet becomes. But you’re also rewarded for doing well: harder questions are weighted more, so getting those right will earn you more points. 

Task-Based Simulations (TBSs) 

Task-based simulations account for the other 50% of your exam score on all but the Business Environment and Concepts (BEC) test. You’ll see these questions in the last (or 5th) testlet on each of the subsections. In other words, you’ll end every test answering a selection of TBSs! 

These questions are story-based problems. To answer them, you’ll have to make journal entries, match definitions and terms, and/or research topics to deliver credible answers. These questions are designed to mimic real-world problems and test your ability to tackle them! 

There are four main types of TBS questions you’ll see: 

Research 

Research TBSs will require you to research and report answers. To answer these, you’ll just have to use the search function to look up the correct code that provides the correct information. The trick to these is knowing how to use the search function on the exam. 

Matching 

Matching TBSs will give you five to 10 terms that you’ll have to match correctly with the corresponding definitions, numbers, or information. In these instances, you’ll have all the answers present—you just have to match them correctly. 

Fill-In-the-Blank

The fill-in-the-blank TBSs are one of the hardest types since there aren’t any provided answers to choose from. You’ll be given a story-based question, then you’ll have to write your answer into the blank box provided. Generally, these answers are based on calculations you’ll have to do using your knowledge and data points provided in the question. 

Journal Entries

These TBSs come in two varieties: matching and fill-in-the-blank. Generally speaking, you’ll be given a scenario, then you’ll have to calculate and record the answer. This will require you being able to understand the question, since you’ll have to figure out which accounts to use, the amounts to tabulate, and enter them correctly (when the question is fill-in-the-blank). 

Written Communication Tasks (WCTs) 

These types of questions only appear on the BEC exam. These questions are designed to test your knowledge of business concepts. Additionally, they’re testing whether you have the skills to carry out the professional correspondences and duties you’ll have to perform in the real world. 

You’ll be given three WCTs to answer, which will comprise 15% of your overall test grade . It will take you about 15 minutes to answer each WCT, but only two of the three will be graded. There’s no way to know which WCTs will count toward your score and which won’t, so it’s important that you do well on all three. 

According to the AICPA , these questions are evaluated on both technical content and writing skills. That means you’ll have to answer the questions correctly, but you’ll also have to communicate your response clearly. Some general tips are to use technical language when appropriate, write in complete sentences, and make sure your answer is grammatically correct. 

(Marco Verch Professional Photographer / Flickr) 

How Do I Pass the CPA Exam? What Is the CPA Exam Pass Rate?

The CPA exam pass rates are quite low. Only about half of takers pass the exam ! You can dive into the specifics of the 2019 pass rates here , but here’s a general breakdown: 

You’ll definitely want to study for this test early and often! The material the test covers can be pretty complex, so you’ll want to have a good handle on the test material before you walk in to take your exam. 

If you have or are pursuing a bachelor's degree in finance or business, you will have the option of taking a number of classes that will prepare you for the CPA exam, but it’s still a good idea to review all the material you may have picked up in those courses. Even if you’re getting As in your classes, you’ll want to set aside plenty of time to review the CPA exam material. 

So how can you get some quality studying done for this type of test? There are any number of study guides available online, and the quality and cost of them vary considerably. If you do decide to spend money on any of the services you might find on the Internet, look at them very critically. The CPA exam is quite difficult, and there will not be any easy way to learn the vast amount of information necessary to pass the exam.

It is a very good idea for you to read the AICPA’s blueprints and to use them as a guide to all the information you’ll need to pass. Think of these blueprints as a map to acing the exam. This document breaks down scoring, test topics, and even what skills you’ll need to brush up on to be successful. And the best part? It’s a free resource! 

The AICPA also provides sample tests and tutorials t hat will help you study for the CPA test. The sample tests themselves, while not the complete four-hour test, are very rigorous. They take around two hours each to complete, which will also give you a good sense for how it will feel to take the exam on test day. (Side note: we believe that practice tests are one of the best ways to prepare for any exam , so be sure to take advantage of them.)  

If you do fail the CPA Exam, don’t feel too bad! About half of all takers fail at least one section every session! Yikes, right? The important thing is to try to figure out what caused you to fail and to try to rebound from it. Remember: you only have to retake the sections that you fail , and you can retake the test as many times as you need (but only once per testing window). Now, the CPA exam is not cheap, so you won’t want to retake it very frequently—but if you’ve come far enough to even qualify to take it in the first place, you’ve come far enough to pass it! 

We know becoming certified seems like an impossible task, but we promise: it’s worth it. Being CPA-certified means you will earn about 10% more than your non-certified peers. What’s more, the careers of accountant and auditor are expected to be the fastest growing career fields in the U.S. in the years 2020-2024! Becoming a certified CPA is a great way to make sure you have a fulfilling, stable, and well-paying career for decades to come. 

So good luck! 

What’s Next? 

Going to a top accounting program can help you ace your CPA Exam the first time through. Here’s a list of the 12 best accounting schools in the United States . ( And this article can help make sure you get into the school of your dreams!) 

It can be tough to study for the CPA Exam, especially if you’re still in school, have familial responsibilities, or are working. To succeed, you’ll have to develop some amazing time management skills. The good news is that anyone can learn how to maximize their time! Check out this article about the 12 best time management strategies that can help you succeed on the CPA Exam and beyond. 

Of course, the best time management in the world won’t help you if you’re not sure how to study for a test. It’s important that you’re not just maximizing your time— you need to make sure you’re studying smart, too . This article covers how to study for the GRE , but many of the tips and tricks can apply to studying for the CPA Exam, too. 

Trending Now

How to Get Into Harvard and the Ivy League

How to Get a Perfect 4.0 GPA

How to Write an Amazing College Essay

What Exactly Are Colleges Looking For?

ACT vs. SAT: Which Test Should You Take?

When should you take the SAT or ACT?

Get Your Free

Find Your Target SAT Score

Free Complete Official SAT Practice Tests

How to Get a Perfect SAT Score, by an Expert Full Scorer

Score 800 on SAT Math

Score 800 on SAT Reading and Writing

How to Improve Your Low SAT Score

Score 600 on SAT Math

Score 600 on SAT Reading and Writing

Find Your Target ACT Score

Complete Official Free ACT Practice Tests

How to Get a Perfect ACT Score, by a 36 Full Scorer

Get a 36 on ACT English

Get a 36 on ACT Math

Get a 36 on ACT Reading

Get a 36 on ACT Science

How to Improve Your Low ACT Score

Get a 24 on ACT English

Get a 24 on ACT Math

Get a 24 on ACT Reading

Get a 24 on ACT Science

Stay Informed

Get the latest articles and test prep tips!

Ashley Sufflé Robinson has a Ph.D. in 19th Century English Literature. As a content writer for PrepScholar, Ashley is passionate about giving college-bound students the in-depth information they need to get into the school of their dreams.

Ask a Question Below

Have any questions about this article or other topics? Ask below and we'll reply!

• No category

BUSINESS-STUDIES-GRADE-12-NOTES-ON-LEGISLATION-FINAL

Related documents.

Add this document to collection(s)

You can add this document to your study collection(s)

Add this document to saved

You can add this document to your saved list

Suggest us how to improve StudyLib

(For complaints, use another form )

Input it if you want to receive answer

Business Studies Grade 12 June 2021 exam papers and memos for downloads

Heads up! Modern Classroom has 100s of resources for you to ace your next tests, assignment, project, test, and exams for Grade 12 this year.  If you want to explore more study resources for Grade 12,  Click Here “

The secret of getting ahead is getting started. The secret of getting started is breaking your complex overwhelming tasks into small manageable tasks, and then starting on the first one.” Mark Twain

Table of Contents

List of Business Studies Grade 12 June 2021 exam papers and memos for downloads

Did you see these.

• Reasons Why Entrepreneurship may be a Solution to the High Levels of Unemployment in South Africa
• Latest Business Studies Grade 12 2022 Term 3 September Exam Question Papers with Memorandum
• Business Studies Grade 12 November 2022 Exam Question Papers with Memos for Revision
• Business Studies Grade 12 March 2020, Term 1 Past Exam Papers and Memo Pdf
• Explaining How the Levels of National Provincial and Local Government Address the interests of society
• Business Studies Grade 12 Study Guides Free Download
• Business Studies Grade 12 2020 Exemplars and Memos
• Download Business Studies Grade 12 November 2022 Past Question Papers and Memos Paper 1 + Paper 2

Leave a Comment Cancel reply

Save my name, email, and website in this browser for the next time I comment.

BUSINESS STUDIES PAPER 1 GRADE 12 MEMORANDUM - NSC EXAMS PAST PAPERS AND MEMOS NOVEMBER 2020

BUSINESS STUDIES PAPER 1 GRADE 12 NOVEMBER 2020 MEMORANDUM NATIONAL SENIOR CERTIFICATE

NOTES TO MARKERS PREAMBLE The notes to markers are provided for quality assurance purposes to ensure the following:

• Implement appropriate measures in the teaching, learning and assessment of the subject at schools/institutions of learning
• Streamline the marking process considering the broad spectrum of markers across the country
• Facilitate the moderation of candidates' scripts at the different levels
• Fairness, consistency and reliability in the standard of marking
• For marking and moderation purposes, the following colours are recommended: Marker:Red Senior Marker:Green Deputy Chief Marker:Brown Chief Marker:Pink Internal Moderator:Orange DBE Moderator: Turquoise
• Candidates' responses must be in full sentences for SECTIONS B and C. However, this would depend on the nature of the question.
• Uses a different expression from that which appears in the marking guideline
• Comes from another credible source
• A different approach is used NOTE: There is only ONE correct answer in SECTION A.
• Take note of other responses provided by candidates, that are relevant within the context of a particular question, and allocate marks accordingly. (In cases where the answer is unclear or indicates some understanding, part-marks should be awarded, for example, one mark instead of the maximum of two marks.)
• The word 'Submax' is used to facilitate the allocation of marks within a question or sub-question.
• The purpose of circling marks (guided by 'max' in the breakdown of marks) on the right-hand side is to ensure consistency and accuracy in the marking of scripts as well as for calculation and moderation purposes.
• Subtotals to questions must be written in the right-hand margin. Circle the subtotals as indicated by the allocation of marks. This must be guided by 'max' in the marking guidelines. Only the total for each question should appear in the left-hand margin next to the appropriate question number.
• In an indirect question, the theory as well as the response must be relevant and related to the question.
• Correct numbering of answers to questions or sub questions is recommended in SECTIONS A and B. However, if the numbering is incorrect, follow the sequence of the candidate's responses. Candidates will be penalised if the latter is not clear.
• No additional credit must be given for repetition of facts. Indicate with an 'R'.
• The above could apply to 'analyse' as well.
• Note the placing of the tick (√) in the allocation of marks.
• The allocation of marks must be informed by the nature of the question, cognitive verb used, mark allocation in the marking guideline and the context of each question. Cognitive verbs, such as: 12.1 Advise, name, state, outline, motivate, recommend, suggest, (list not exhaustive) do not usually require much depth in candidates' responses. Therefore, the mark allocation for each statement/answer appears at the end. 12.2 Define, describe, explain, discuss, elaborate, distinguish, differentiate, compare, tabulate, analyse, evaluate, critically evaluate (list not exhaustive) require a greater depth of understanding, application and reasoning. Therefore, the marks must be allocated more objectively to ensure that assessment is conducted according to established norms so that uniformity, consistency and fairness are achieved.
• Mark only the FIRST answer where candidates offer more than one answer for SECTION B and C questions that require one answer.
• This applies only to questions where the number of facts is specified.
• Fact 2 marks (or as indicated in the marking guidelines)
• Explanation 1 mark (two marks will be allocated in Section C) The 'fact' and 'explanation' are given separately in the marking guideline to facilitate mark allocation. 14.4.2 If the number of facts required is not specified, the allocation of marks must be informed by the nature of the question and the maximum mark allocated in the marking guideline. 14.5 ONE mark may be awarded for answers that are easy to recall, requires one-word answers or is quoted directly from a scenario/case study. This applies to SECTIONS B and C in particular (where applicable).

• No marks will be awarded for contents repeated from the introduction and conclusion.
• The candidate forfeits marks for layout if the words INTRODUCTION and CONCLUSION are not stated.

SECTION A QUESTION 1 1.1 1.1.1 A√√ 1.1.2 C√√ 1.1.3 D√√ 1.1.4 A√√ 1.1.5 B√√ (5 x 2) (10)

1.2 1.2.1 SETAs√√ 1.2.2 National Credit Regulator√√ 1.2.3 SWOT√√ 1.2.4 unemployment insurance fund√√ 1.2.5 purchasing√√ (5 x 2) (10) 1.3

1.3.1 E√√ 1.3.2 G√√ 1.3.3 H√√ 1.3.4 I√√ 1.3.5 F√√ (5 x 2) (10)

TOTAL SECTION A: 30

SECTION B Mark the FIRST TWO answers only. QUESTION 2: BUSINESS ENVIRONMENTS 2.1 Types of integration strategies

• Forward vertical√
• Backward vertical√
• Horizontal √ NOTE: Mark the first TWO (2) only. (2 x 1) (2)

2.2 Steps in strategy evaluation

• Examine the underlying basis of a business strategy.√√
• Look forward and backwards into the implementation process.√√
• Compare the expected performance with the actual performance.√√
• Measure the business performance in order to determine the reasons for deviations and analyse these reasons.√√
• Take corrective action so that deviations may be corrected.√√
• Set specific dates for control and follow up.√√
• Draw up a table of the advantages and disadvantages of a strategy.√√
• Decide on the desired outcome.√√
• Consider the impact of the strategic implementation in the internal and external environments of the business.√√

Any other relevant answer related to the steps in strategy evaluation. NOTE: Accept steps in any order. Max (6)

2.3 Challenges of business environments and the extent of control

• Mark the first challenge for each environment only.
• If the business environment is not linked to the challenge, mark the challenge only.
• Award full marks for the business environment even if the challenge is not quoted in full.
• The extent of control must be linked to the business environment.
• Do not award marks for the extent of control if the business environment is not mentioned.
• Accept responses in any order. Max (9)

2.4 Implications of management control and skills development as BBBEE pillars for businesses 2.4.1 Management control

• Businesses must ensure that transformation is implemented√ at all levels.√
• Appoint black people√ in senior executive positions/to management.√
• Involve black people√ in the strategic decision making processes. √
• Ensure that black females are represented√ in management.√
• Businesses score points in management when selling more than 25 % of their shares√ to black investors so that some of them can become directors. √
• Due to a shortage of skilled black managers/directors√, some businesses find it difficult to make appointments.√
• Businesses are directly penalised√ for not implementing this pillar.√
• Any other relevant answer related to the implication of management control as a BBBEE pillar for businesses. Max (4)

2.4.2 Skills development

• Businesses must engage black employees√ in skills development initiatives.√
• Provide learnerships/Learning programmes√ to black employees. √
• Business must contribute 1% of their payroll√ to fund the skills development programmes.√
• Businesses could benefit from the increased√ pool of skilled/trained workers.√
• Businesses must go the extra mile to train staff√ where learnerships are not offered.√
• Productivity is compromised as mentors/coaches have to find the time√ to participate in learnerships/training.√
• Any other relevant answer related to the implications of skills development as a BBBEE pillar for businesses. Max (4)

2.5 Legislation 2.5.1 Labour Relations Act/LRA√√ (2) Motivation Martha, an employee at Cindy Bottle Suppliers, was unfairly dismissed for late coming due to road closures because of a service delivery protest/She referred the matter to the Commission for Conciliation, Mediation and Arbitration (CCMA) as she was not happy with her dismissal. √ (1) NOTE: Do not award marks for the motivation if the Act was incorrectly identified. Max (3) 2.5.2 Other actions regarded as discriminatory according to the LRA

• Preventing employees√ from joining trade unions. √
• Refusing the establishment√ of workplace forums. √
• Forcing employees to give up√ trade union membership.√
• Not allowing employees√ to take part in legal strikes.√/Not adhering to the right of employees√ to strike when legalised.√
• Cancellation of employees' contract by a new employer√ when a business is sold.√
• Refusing to give workplace forum members time off√ with pay for attending meetings during working hours.√
• Refusing leave to trade union representatives√ to attend trade union activities.√
• Breaching of collective agreements/resolution mechanisms√ by employer/employee.√
• Any other relevant answer related to other actions that could be regarded as discriminatory according to the LRA.
• Do not award marks for responses that were quoted from the scenario in QUESTION 2.5.1.
• Accept relevant facts if the Act was incorrectly identified as an answer in QUESTION 2.5.1. Max (4)

2.6 Ways in which businesses could deal with challenges posed by the technological and environmental factors of the PESTLE analysis 2.6.1 Technological

• Continuous research on the latest available technology/equipment in the market. √√
• Train existing/appoint new employees to maintain/use new equipment. √√
• Compare prices/Select suitable suppliers for new equipment at reasonable prices.√√
• Businesses must be geared for online trading/e-commerce.√√
• Any other relevant answer related to ways in which businesses could deal with the technological challenges as a PESTLE factor. Max (4)

2.6.2 Environmental

• Chemicals/Ingredients should be clearly indicated on labels/packaging to inform customers about possible side effects/correct use of products.√√
• Implement cost effective measures to dispose medical waste. √√
• Implement recycling measures to prevent pollution of the environment/Use packaging that is re-usable/recyclable.√√
• Any other relevant answer related to ways in which businesses could deal with the environmental challenges as a PESTLE factor. Max (4)

QUESTION 3: BUSINESS OPERATIONS 3.1 Aspects that should be included in an employment contract

• Personal details of the employee. √
• Details of the business/employer e.g. name/address√, etc.
• Job title/Position.√
• Job description e.g. duties/working conditions. √
• Job specification e.g. formal qualifications/willingness to travel. √
• Date of employment/commencement of employment. √
• Place where the employee will spend most of his/her working time. √
• Hours of work, e.g. normal time/overtime. √
• Remuneration, e.g. weekly or monthly pay. √
• Benefits/Fringe benefits/Perks/Allowances. √
• Leave, e.g. sick/maternity/annual/adoption leave. √
• Employee deductions (compulsory/non-compulsory). √
• Period of contract/Details of termination. √
• Probation period. √
• Signatures of both the employer and employee. √
• List of documents that form part of the contract, e.g. appointment letter/code of conduct/ethics. √
• Disciplinary policy, e.g. rules and disciplinary procedure for unacceptable behaviour. √
• Any other relevant answer related to aspects that should be included in an employment contract.

NOTE: Mark the first TWO (2) only. (2 x 1) (2) 3.2 Difference between piecemeal and time-related salary determination methods

Submax (2) NOTE:

• The answer does not have to be in tabular format.
• The difference does not have to link, but must be clear.
• Award a maximum of TWO (2) marks if the difference is not clear/Mark either piecemeal or time-related salary determination methods only. Max (4)

3.3 Reasons for the termination of an employment contract

• The employer may dismiss an employee for valid reason(s)√, e.g. unsatisfactory job performance, misconduct√, etc.
• Employer may no longer have work√ for redundant employees/cannot fulfil the contract/is restructuring. √
• The employer may retrench√ some employees due to insolvency√/may not be able to pay√ the employees. √
• Employees decided to leave√ by resigning voluntarily for better job opportunities.√
• An employee may have reached the pre-determined age√ for retirement.√
• Incapacity to work√ due to illness/injuries.√
• The duration of the employment contract√ expires/comes to an end√.
• By mutual agreement√ between the employer and employee. √
• Any other relevant answer related to the reasons for the termination of an employment contract. Max (6)

3.4 Recruitment 3.4.1 Type of recruitment from the scenario Internal recruitment√√ (2) 3.4.2 Impact of internal recruitment on businesses Positives/Advantages

• Cheaper/Quicker to fill√ the post.√
• Placement is easy√, as management knows the employees' skills/personality/ experience/strengths.√
• Provides opportunities for career paths√ within the business.√
• The employee already has an understanding of how the business operates√, induction/training is not always necessary. √
• Reduces the chances of losing employees√, as future career prospects are available. √
• Detailed, reliable information can be obtained√ from the supervisors/employee records.√
• Any other relevant answer related to the positive impact/advantages of internal recruitment on businesses.

AND/OR Negatives/Disadvantages

• Current employees may not bring new ideas√ into the business. √
• Promoting a current employee may cause resentment√ amongst other employees. √
• Promotion may disrupt business operations √ as it creates open vacancies that need to be filled. √
• The number of applicants is limited√ to current staff only.√
• Employees who do not really have the required skills for the new job√ may be promoted.√
• Current employees may need to be trained/developed√ before they can be promoted, which can be expensive.√
• Staff that is not promoted may feel demotivated√ which may hamper productivity.√
• Any other relevant answer related to the negative impact/disadvantages of internal recruitment on businesses.

NOTE: Accept relevant facts if the recruitment method was incorrectly identified as an answer in QUESTION 3.4.1. Max (6) 3.5 Benefits of a good quality management system

• Effective customer services will be rendered, resulting in increased customer satisfaction.√√
• Time and resources are also used efficiently.√√
• Productivity increases through proper time management and using high quality resources.√√
• Products/Services are constantly improving.√√
• Vision and mission/Business goals may be achieved.√√
• The business may achieve a competitive advantage over its competitors.√√
• Regular training will continuously improve the quality of employees' skills/ knowledge.√√
• Employers and employees will have a healthy working relationship which generally results in happy workers.√√
• Increased market share/profitability may result in business growth/expansion. √√
• Improved business image, as there is less defects/faulty products/returns. √√
• Any other relevant answer related to benefits of a good quality management system.

NOTE: Mark the first TWO (2) only. (2 x 2) (4) 3.6 Quality indicators of the financial function

• Obtain capital√ from the most suitable/available/reliable sources.√
• Negotiate better interest rates√ in order to keep financial cost down.√
• Draw up budgets√ to ensure sufficient application of monetary resources.√
• Keep financial records up to date√ to ensure timely/accurate tax payments.√
• Analyse strategies√ to increase profitability.√
• Invest surplus funds√ to create sources of passive income. √
• Implement financial control measures/systems√ to prevent fraud. √
• Implement credit granting/debt collecting policies√ to monitor cash flow.√
• Draw up accurate financial statements√ timeously/regularly.√
• Accurately analyse and interpret√ financial information.√
• Invest in strategies that will assist the business√ to remain profitable.√
• Avoid over/under-capitalisation√ so that financial resources will be utilised effectively.√
• Any other relevant answers related to the quality indicators of the financial function. Max (4)

3.7 Quality concepts from the scenario

• Award marks for the quality concepts even if the quotes were incomplete.
• Do not award marks for the motivations if the quality concepts were incorrectly identified. Max (6)

3.8 Impact of total client/customer satisfaction as a TQM element on large businesses Positives/Advantages

• Large businesses use market research/customer surveys√ to measure/ monitor customer satisfaction/analyse customers' needs.√
• Continuously promote√ a positive company image.√
• May achieve a state of total client/customer satisfaction√, if businesses follow sound business practices that incorporate all stakeholders.√
• Strive to understand and fulfil customer expectations√ by aligning cross-functional teams across critical processes.√
• Ensures that cross-functional teams understand their core competencies√ and develop/strengthen it.√
• May lead to higher customer retention/loyalty√ and businesses may be able to charge higher prices.√
• Large businesses may be able to gain access√ to the global market.√
• May lead to increased √ competitiveness/profitability.√
• Any other relevant answer related to the positive impact/advantages of total client/customer satisfaction as a TQM element on large businesses.
• Employees who seldom come into contact with customers√ often do not have a clear idea of what will satisfy their needs. √
• Monopolistic companies have an increased bargaining power√ so they do not necessarily have to please customers. √
• Not all employees may be involved /committed√ to total client/customer satisfaction.√
• Any other relevant answer related to the negative impact/disadvantages of total client/customer satisfaction as a TQM element on large businesses. Max (6)

QUESTION 4: MISCELLANEOUS TOPICS BUSINESS ENVIRONMENTS 4.1 Consumer rights as stipulated in the NCA Consumers have a right to:

• Apply for credit and to be free from discrimination.√
• Obtain reasons for credit being refused.√
• Receive pre-agreement documentation before concluding any credit transaction.√
• Fair and responsible marketing.√
• Surrender/Return goods to the credit provider in order to settle the outstanding amount/debt. √
• Apply for debt review/counselling if the consumers cannot afford to repay their debts. √
• Receive information in plain and understandable language.√
• Receive documents/statements as required by the Act.√
• Access and challenge credit records and information.√
• Receive protection of their personal information. √
• Receive protection from being held accountable for the use of their credit facility after they reported the loss/theft. √
• Refuse a credit limit increase √
• Any other relevant answer related to the consumer rights as stipulated in the NCA.

NOTE: Mark the first FOUR (4) only. (4 x 1) (4) 4.2 Porter's Five Forces from given statements 4.2.1 The power of competitors/Competitive rivalry √√ 4.2.2 Threat of new entrants to the market√√ (4) 4.3 Types of defensive strategies

Divestiture/Divestment√√

• Disposing/Selling some assets/divisions that are no longer profitable/ productive.√
• Selling off divisions/product lines with slow growth potential.√
• Decreasing the number of shareholders by selling ownership.√
• Paying off debts by selling unproductive assets.√
• Withdrawing their investment share in another business (divesting).√
• Any other relevant answer related to divestiture/divestment as a defensive strategy. Strategy (2) Explanation (1) Submax (3)

Retrenchment√√

• Terminating the employment contracts of employees for operational reasons. √
• Decreasing the number of product lines/Closing certain departments may result in some workers becoming redundant. √
• Any other relevant answer related to retrenchment as a defensive strategy. Strategy (2) Explanation (1) Submax (3)

Liquidation√√

Related Items

• BUSINESS STUDIES GRADE 12 MEMORANDUM - NSC PAST PAPERS AND MEMOS NOVEMBER 2020
• ACCOUNTING GRADE 12 MEMORANDUM - NSC EXAMS PAST PAPERS AND MEMOS NOVEMBER 2020
• VISUAL ARTS PAPER 2 GRADE 12 QUESTIONS - NSC EXAMS PAST PAPERS AND MEMOS NOVEMBER 2020
• VISUAL ARTS PAPER 1 GRADE 12 MEMORANDUM - NSC EXAMS PAST PAPERS AND MEMOS NOVEMBER 2020
• VISUAL ARTS PAPER 1 GRADE 12 QUESTIONS - NSC EXAMS PAST PAPERS AND MEMOS NOVEMBER 2020
• TOURISM GRADE 12 MEMORANDUM - NSC EXAMS PAST PAPERS AND MEMOS NOVEMBER 2020
• TOURISM GRADE 12 QUESTIONS - NSC EXAMS PAST PAPERS AND MEMOS NOVEMBER 2020
• TECHNICAL SCIENCES PAPER 2 GRADE 12 MEMORANDUM - NSC EXAMS PAST PAPERS AND MEMOS NOVEMBER 2020
• TECHNICAL SCIENCES PAPER 2 GRADE 12 QUESTIONS - NSC EXAMS PAST PAPERS AND MEMOS NOVEMBER 2020
• TECHNICAL SCIENCES PAPER 1 GRADE 12 MEMORANDUM - NSC EXAMS PAST PAPERS AND MEMOS NOVEMBER 2020
• Selling all assets to pay creditors due to a lack of capital. √
• Selling the entire business in order to pay shareholders a fair price for their shares. √
• Allowing creditors to apply for forced liquidation in order to have their claims settled. √
• Any other relevant answer related to liquidation as a defensive strategy. Strategy (2) Explanation (1) Submax (3)

NOTE: Mark the first TWO (2) only. Max (6) 4.4 Legislation 4.4.1 Compensation for Occupational Injuries and Diseases Act/COIDA√√ (2) 4.4.2 Other ways to comply with COIDA

• MC should provide a healthy/safe working environment. √√
• Register with the Compensation Commissioner and provide the particulars of the business.√√
• Keep records of employees' income and details of work for four years.√√
• Submits returns of earnings not later than 1 March annually. √√
• Levies must be paid to the Compensation Fund. √√
• Ensure that the premises/equipment/machinery is in good working condition. √√
• Allow regular assessment of the workplace by inspectors in order to determine the level of risk their employees are exposed to.√√
• Employers may not make deductions for COIDA from employees' remuneration packages. √√
• MC must ensure that claims are lodged within twelve months of the date of the accident. √√
• Any other relevant answer related to any other ways in which MC/businesses can comply with COIDA.
• Mark the first TWO (2) only
• Accept relevant facts if the Act was incorrectly identified as an answer in QUESTION 4.4.1 (2 x 2) (4)

BUSINESS OPERATIONS 4.5 Human resources function 4.5.1 Aspects that should be included in an induction programme

• Safety regulations and rules. √
• Overview of the business. √
• Information about the business products/services. √
• Meeting with senior management who will explain the company's vision/values/job descriptions/daily tasks. √
• Tour of the premises.√
• Introduction to key people and close colleagues. √
• Conditions of employment, e.g. working hours/leave application process/ disciplinary procedures√, etc.
• Administration details on systems/processes/logistics. √
• Discussion of the employment contract and conditions of service. √
• Discussion on personnel policies, e.g. making private phone calls/using the internet√, etc.
• Discussion on employee benefits. √
• Corporate social responsibility programmes. √
• Any other relevant answer related to aspects that should be included in an induction programme.

NOTE: Mark the first TWO (2) only. (2 x 1) (2) 4.5.2 Benefits of induction for businesses

• Allows new employees to settle in quickly and work effectively. √√
• Ensures that new employees understand rules and restrictions in the business.√√
• New employees may establish relationships with fellow employees at different levels.√√
• Make new employees feel at ease in the workplace, which reduces anxiety/ insecurity/fear.√√
• The results obtained during the induction process provide a base for focussed training.√√
• Increases quality of performance/productivity.√√
• Minimises the need for on-going training and development.√√
• Employees will be familiar with organisational structures, e.g. who are their supervisors/low level managers. √√
• Opportunities are created for new employees to experience/explore different departments.√√
• New employees will understand their role/responsibilities concerning safety regulations and rules. √√
• New employees will know the layout of the building/factory/offices/where everything is, which saves production time. √√
• Learn more about the business so that new employees understand their roles/ responsibilities in order to be more efficient. √√
• Company policies are communicated, regarding conduct and procedures/safety and security/employment contract/conditions of employment/working hours/leave. √√
• Realistic expectations for new employees as well as the business are created. √√
• New employees may feel part of the team resulting in positive morale and motivation.√√
• Employees may have a better understanding of business policies regarding ethical/professional conduct/procedures/CSR, √√ etc.
• Reduces the staff turnover as new employees have been inducted properly. √√
• Any other relevant answer related to the benefits of induction for businesses. Max (4)

4.6 Placement procedure

• Businesses should outline the specific responsibilities of the new position√, including the expectations/skills required for this position. √
• Determine the successful candidate's strengths/weaknesses/interests/skills√ by subjecting him/her to a range of psychometric tests. √
• Determine the relationship between the position√ and the competencies of the new candidate.√
• Any other relevant answer related to the placement procedure as a human resource activity. Max (4)

4.7 Quality circles 4.7.1 Roles of quality circles as part of continuous improvement to processes and systems from the scenario

• Management always requests quality circles to investigate problems that relates to poor quality products.√
• Quality circles also increase productivity through the regular reviews of quality processes. √
• Mark the first TWO (2) only.
• Only award marks for responses that are quoted from the scenario. (2 x 1) (2)

4.7.2 Other roles of quality circles as part of continuous improvement to processes and systems

• They solve problems related to quality√ and implement improvements.√
• Ensure that there is no duplication√ of activities/tasks in the workplace. √
• Monitor/Reinforce strategies√ to improve the smooth running of business operations.√
• Reduce costs of redundancy√ in the long run.√
• Contribute towards the improvement√ and development of the organisation. √
• Reduce costs/wasteful efforts√ in the long run. √
• Increase the demand√ for products/services of the business. √
• Create harmony√ and high performance in the workplace. √
• Build a healthy workplace relationship√ between the employer and employee. √
• Improve employees' loyalty and commitment√ to the business and its goals. √
• Improve employees' communication√ at all levels of the business. √
• Develop a positive attitude/sense of involvement in decision making processes√ of the services offered. √
• Any other relevant answer related to other roles of quality circles as part of continuous improvement to processes and systems.

NOTE: Do not award marks for responses that were quoted from the scenario in QUESTION 4.7.1. Max (4) 4.8 Ways in which TQM can reduce the cost of quality

• Introduce quality circles/small teams of five to ten employees, who meet regularly to discuss ways of improving the quality of their work.√√
• Schedule activities to eliminate duplication of tasks/activities.√√
• Share responsibility for quality output between management and workers.√√
• Train employees at all levels, so that everyone understands their role in quality management.√√
• Develop work systems that empower employees to find new ways of improving quality.√√
• Work closely with suppliers to improve the quality of raw materials/ inputs.√√
• Improve communication about the quality challenges/deviations, so that everyone can learn from past experiences.√√
• Reduce investment on expensive, but ineffective inspection procedures in the production process.√√
• Implement pro-active maintenance programmes for equipment/machinery to reduce/eliminate breakdowns.√√
• Any other relevant answer related to ways in which TQM can reduce the cost of quality. Max (4)

[40] TOTAL SECTION B: 80

SECTION C Mark the FIRST question only.

QUESTION 5: BUSINESS ENVIRONMENTS (LEGISLATION) 5.1 Introduction

• The Basic Conditions of Employment Act informs the contract between the employer and employee as it provides the minimum conditions for employment.√
• This Act provides protection for employees so that they will not be exploited by the business.√
• BCEA provides guidelines for provisions to be adhered to by employers in the workplace.√
• Penalties/Consequences for non-compliance encourage businesses to comply with this Act.√
• Any other relevant introduction related to the purpose/provisions/impact of the BCEA/penalties for non-compliance. Any (2 x 1) (2)

5.2 Purpose of the BCEA

• Provides clear terms and conditions of employment for employers and employees.√√
• Sets minimum requirements/standards for the employment contract.√√
• Regulates the right to fair labour practices as set out in the Constitution.√√
• Adheres to the rules and regulations set out by the International Labour Organisation.√√
• Regulates the variations of basic conditions of employment.√√
• Advances economic development and social justice.√√
• Any other relevant answer related to the purpose of the BCEA. Max (10)

5.3 Provisions of the BCEA Annual leave

• Workers are entitled to 21 consecutive days annual leave per year or one day for every 17 days worked√, one hour for every 17 hours worked. √
• An employer can only pay a worker in lieu/instead of granting leave√ if that worker leaves the job/ terminates the employment contract. √
• Annual leave must be granted within six (6) months√ after the leave cycle ended. √
• Any other relevant answer related to annual leave as a provision of the BCEA. Submax (4)

Hours of work/Work hours

• Workers may not work for more than 45 hours√ in a week.√
• Workers may work nine hours a day√ if they work five days or less per week√
• Workers may work eight hours a day√ if they work more than five days a week.√
• Night work performed after 18:00 and before 06:00 the next day by agreement√, must be compensated by allowance/reduction of work hours.√
• Ordinary work hours may be extended by agreement√ by a maximum of 15 minutes per day/maximum of sixty minutes per week to complete duties when serving the public. √
• Ordinary work hours may be reduced√ to a maximum of 40 hours per week/ 8 hours per day. √
• Any other relevant answer related to hours of work/work hours as a provision of the BCEA. Submax (4)

Child and forced labour

• It is illegal to employ a child√ younger than 15 years of age.√
• Businesses may employ children over the age of 15 years√, if employment is not harmful to their health/well-being education/moral/ social development.√
• Children/Minors under 18 years of age√ may not do dangerous work/work meant for an adult.√
• Forcing someone to work√ is also illegal.√
• Any other relevant answer related to child and forced labour as a provision of the BCEA. Submax (4) Max (12)

5.4 Impact of the BCEA on businesses Positives/Advantages

• Creates a framework√ of acceptable employment practices e.g., work hours, leave, √ etc.
• Promotes fair treatment√ of employees in the workplace.√
• Encourages consultation√ between employers and employees.√
• Outlines minimum requirements√ that form the basis of employment contracts.√
• Work hours are specified√ so that the employer cannot exploit employees.√
• The rules and regulations are very specific√, which clearly guides the employer on how to deal with employment issues.√
• Employees are permitted to consult labour unions√ in cases where the BCEA conditions are violated. √
• Employees may submit complaints√ to labour inspectors who can address it. √
• Any other relevant answer related to the positive impact/advantages of the BCEA on businesses.
• Developing/Drafting a formal/legal employment contract√ may be time-consuming/costly. √
• Businesses may regard employment contracts as negative and may not implement it√, which results in non-compliance/penalties.√
• No employer may force an employee to work more than 45 hours in a week√ as this may result in reduced productivity. √
• Hiring cheap labour is no longer possible√, so businesses cannot exploit workers.√
• BCEA forces businesses to comply with many legal requirements√, which may increase labour costs. √
• Businesses not complying with the Act, may be charged with high penalties√, which may affect their cash flow negatively. √
• Businesses may consider the provisions of the BCEA as unimportant/an unnecessary administrative burden√ that increase operating costs. √
• Any other relevant answer related to the negative impact/disadvantages of the BCEA on businesses. Max (14)

5.5 Penalties for non-compliance to the BCEA

• Labour inspectors may serve a compliance order by writing to the Department of Labour.√√
• The Director General may agree/change/cancel the compliance order.√√
• Labour inspectors may investigate/inspect/ask questions about complaints and remove records as evidence.√√
• Businesses may be taken to the labour court for a ruling.√√
• Businesses that are found guilty of non-compliance may face heavy fines/ penalties.√√
• They can be ordered to pay compensation and damages to the employee.√√
• Any other relevant answer related to penalties that businesses may face for non-compliance to the BCEA. Max (10)

5.6 Conclusion

• The provisions of the BCEA enable the employer and employees to have a common understanding of acceptable business practices. √√
• Businesses should display employees' rights in terms of the BCEA in an area of the workplace where all employees can see it.√√
• The Minister of Labour may make amendments to the BCEA regulations/provisions, this requires businesses to stay informed of the latest changes to the Act.√√
• Businesses should strive to comply with the BCEA to avoid unnecessary penalties and negative publicity.√√
• Any other relevant conclusion related to the purpose/provisions/impact of the BCEA/penalties for non-compliance. Any (1 x 2) (2)

QUESTION 5: BREAKDOWN OF MARK ALLOCATION

LASO – For each component: Allocate 2 marks if all requirements are met. Allocate 1 mark if some requirements are met. Allocate 0 marks where requirements are not met at all

QUESTION 6: BUSINESS OPERATIONS (HUMAN RESOURCES FUNCTION) 6.1 Introduction

• The human resources manager is responsible for selecting and appointing competent and skilled employees.√
• A job analysis assists businesses in identifying the details of the vacancy and of the candidate.√
• The human resources manager should be able to appoint the best candidate if the interviewing process is properly conducted.√
• Fringe benefits are offered to employees regardless of regular wages/salaries. √
• Any other relevant introduction related to the selection procedure/components of job analysis/role of the interviewee during the interview/impact of fringe benefits on a business. Any (2 x 1) (2)

6.2 Selection procedure OPTION 1

• Determine fair assessment criteria on which selection will be based.√√
• Applicants must submit the application forms/curriculum vitae and certified copies of personal documents/IDs/proof of qualifications√√, etc.
• Sort the received documents/CVs according to the assessment/selection criteria. √√
• Screen/Determine which applications meet the minimum job requirements and separate these from the rest.√√
• Preliminary interviews are conducted if many suitable applications were received. √√
• Reference checks should be made to verify the content of CVs, e.g. contact previous employers to check work experience.√√
• Compile a shortlist of potential candidate's identified.√√
• Shortlisted candidates may be subjected to various types of selection tests e.g. skills tests, √√ etc.
• Invite shortlisted candidates for an interview.√√
• A written offer is made to the selected candidate.√√
• Inform unsuccessful applicants about the outcome of their application./Some adverts indicate the deadline for informing only successful candidates.√√
• Any other relevant answer related to the selection procedure as a human resource activity.

OR OPTION 2

• Receive documentation, e.g. application forms and sort it according to the criteria of the job.√√
• Evaluate CVs and create a shortlist/Screen the applicants.√√
• Check information in the CVs and contact references.√√
• Conduct preliminary sifting interviews to identify applicants who are not suitable for the job, although they meet all requirements.√√
• Assess/Test candidates who have applied for senior positions/to ensure the best candidate is chosen.√√
• Conduct interviews with shortlisted candidates. √√
• Offer employment in writing to the selected candidate(s). √√

NOTE: The procedure may be in any order. Max (12) 6.3 Components of job analysis Job description√√

• Describes the duties/responsibilities √ of a specific job√.
• Written description of the job√ and its requirements√/Summary√ of the nature/type of the job. √
• Describes key performance areas/tasks for a specific job. √ e.g. job title/working conditions/relationship of the job with other jobs in the business. √
• Any other relevant answer related to job description as a component of job analysis. Component (2) Explanation (4) Submax (6)

Job specification√√

• Describes the minimum acceptable personal qualities/skills/qualifications√ needed for the job.√
• Written description of specific qualifications/skills/experience√ needed for the job. √
• Describes key requirements for the person who will fill the position, √ e.g. formal qualifications/willingness to travel/work unusual hours, √
• Any other relevant answer related to job specification as a component of job analysis. Component (2) Explanation (4) Submax (6)

NOTE: Mark the first TWO (2) only. Max (12) 6.4 Role of the interviewee during the interview

• Greet the interviewer by name√ with a solid handshake and a friendly smile.√
• Listen carefully to the questions√ before responding.√
• Make eye contact√ and have good posture/body language.√
• Show confidence√ and have a positive attitude/be assertive.√
• Be inquisitive√ and show interest in the business.√
• Ask clarity√ seeking questions.√
• Show respect√ and treat the interview with its due importance.√
• Be honest about mistakes√ and explain how you dealt with it.√
• Know your strengths and weaknesses√ and be prepared to discuss it. √
• Thank the interviewer for the opportunity given√ to be part of the interview. √
• Any other relevant answer related to role of the interviewee during the interview. Max (10)

6.5 Impact of fringe benefits on a business Positives/Advantages

• Attractive fringe benefit packages√ may result in higher employee retention/reduces employee turnover. √
• Attracts qualified/skilled/experienced employees√ who may positively contribute towards the business goals/objectives. √
• Improves productivity√ resulting in higher profitability. √
• It increases employee satisfaction/loyalty√ as they may be willing to go the extra mile. √
• Delta Manufacturers save money√ as benefits are tax deductible. √
• Fringe benefits can be used as leverage√ for salary negotiations. √
• Any other relevant answer related to the positive impact/advantages of fringe benefits on Delta Manufacturers/a business.
• A business which cannot offer fringe benefits√ fails to attract skilled workers. √
• A business which offers employees different benefit plans may create resentment√ to those who receive less benefit resulting in lower productivity. √
• It can create conflict/lead to corruption√ if allocated unfairly. √
• Fringe benefits are additional costs√ that may result in cash flow problems. √
• Decreases business profits√, as incentive/package/remuneration costs are higher. √
• Administrative costs increase√ as benefits need to be correctly recorded for tax purposes. √
• Workers only stay with the business for fringe benefits√, and may not be committed/loyal to the tasks/business. √
• Delta Manufacturers has to pay advisors/attorneys√ to help them create benefit plans that comply with legislation. √
• Errors in benefit plans√ may lead to costly lawsuits/regulatory fines. √
• Any other relevant answer related to the negative impact/disadvantages of fringe benefits on Delta Manufacturers/a business. Max (12)

6.6 Conclusion

• A clear job analysis enables the human resources manager to select the best candidate from those who apply for the job.√√
• The goal and objectives of businesses cannot be achieved without qualified and skilled employees.√√
• A well-organised interview process will result in identifying and appointing the most suitable and deserving candidate. √√
• Offering fringe benefits is a great way to motivate employees to work hard towards achieving business goals. √√
• Any other relevant conclusion related to the selection procedure/components of job analysis/role of the interviewee during the interview/impact of fringe benefits on a business. Any (1 x 2) (2)

QUESTION 6: BREAKDOWN OF MARK ALLOCATION

LASO – For each component: Allocate 2 marks if all requirements are met. Allocate 1 mark if some requirements are met. Allocate 0 marks where requirements are not met at all TOTAL SECTION C: 40 GRAND TOTAL: 150

Related items

• Mathematics Grade 12 Investigation 2023 Term 1
• TECHNICAL SCIENCES PAPER 2 GRADE 12 QUESTIONS - NSC PAST PAPERS AND MEMOS JUNE 2022
• TECHNICAL SCIENCES PAPER 1 GRADE 12 QUESTIONS - NSC PAST PAPERS AND MEMOS JUNE 2022
• MATHEMATICS LITERACY PAPER 2 GRADE 12 MEMORANDUM - NSC PAST PAPERS AND MEMOS JUNE 2022
• MATHEMATICS LITERACY PAPER 2 GRADE 12 QUESTIONS - NSC PAST PAPERS AND MEMOS JUNE 2022

BEC CPA Exam Study Tips | Section Format, Structure, Topics Covered

The BEC CPA exam section stands for Business Environment and Concepts. Out of the four sections that comprise the Certified Public Accountant certification exam, it’s the one that evaluates a candidates’ comprehension of responsibility and professional duty. Hence, understanding management, principle economic concepts, corporate governance, and Informational Technology (IT) is crucial to mastery.

It examines the test-takers’ ability to identify and analyze situations that call upon his knowledge of ethics and the underlying implications/reasoning behind transactions. Let’s look at the details of the BEC section of the CPA exam and what you need to know in order to pass it!

• 1.Becker CPA Review Course:  Rated the #1 Best CPA Review Course of 2024
• 2.Surgent CPA Prep Course : Best Technology
• 3.Gleim CPA Review Course: Largest Question Bank

What’s on the BEC CPA Exam Section?

How long is the bec cpa exam section.

BEC is a 4-hour exam.

BEC Topic Areas & Concepts Tested

Corporate Governance : 17% – 27% – these topics include how an entity or enterprise is controlled and how the management framework operates, how various management role differ from one another, knowing what an audit committee is and understand the influence of stakeholders. You should also be familiar with general provisions an entity is expected to follow.

Economic Concepts and Analysis : 17% – 27% – topics like inflation, interest, deflation, and foreign exchange rates. Additionally, you should also know how these topics affect businesses.

Financial Modeling and Management : 11% – 21% – materials covered in this section may include financing, creating models, loans, and calculating statements of value.

Information Technology : 15% – 25% –  including communications and the role of IT in recovery and maintaining consistency/continuity.

Operations Management : 15% – 25% – which covers things like cost accounting and variance analysis.

• How much can you earn as a CPA? (You'll be surprised!)
• Losing motivation? See our top 20 most inspiring CPA Exam Quotes
• Top 3 differences between the CMA and CPA exam you need to know
• CPA vs. EA exam what's right for you in 2024?

BEC CPA Exam Format and Structure

BEC starts with 2 MCQ testlets. Each testlet has 31 exam questions. Next, the third testlet includes two task-based simulations . After you’ve made it through the first three testlets, you will be given a 15-minute break. Utilizing the break is recommended but not mandatory and it will not count against the candidates’ time. After the break, another 2-question testlet is given followed by a testlet with 3 tasks involving work communication.

BEC Exam Section Structure

BEC Exam Section Format

Like the AUD section , the first MCQ testlet will be of moderate or medium difficulty with the next MCQ testlet being of equal or higher intensity. However, it should be noted that submitted testlets can’t be reviewed.

BEC CPA Tip : A good strategy is to review all your answers in each testlet before you submit them. After that, there’s no going back.

Get Discounts On CPA Review Courses!

Enjoy $1,200 off surgent cpa ultimate pass, enjoy $1,140 off becker cpa pro, take $1,110 off surgent cpa ultimate pass, get $1,000 off becker cpa concierge, enjoy $1,000 off gleim cpa premium pro, becker cpa advantage package now $2,499 – promo, becker cpa: 0% interest payment plan, enjoy a 14-day free trial on becker cpa courses, get cpa evolution ready content on all becker cpa courses, sale – becker cpa premium package now $3,099, take $1,500 off surgent cpa ultimate pass, save on becker cpa single part courses, multiple-choice questions.

How many BEC Multiple-choice Questions are There? The multiple choice questions are divided into 2 testlets. Each testlet is comprised of 31 questions, making a total of 62. Multiple-choice questions are only given credit when correct, values of correct answer range from high to low, with low being of the least value, depending on the relative difficulty of the question asked. 50 of the 62 questions are operational while the remaining 12 are pretest.

BEC CPA Tip : After you submit your MCQ testlet, don’t think about them any more. It doesn’t do you any good to second guess answers that you have already submitted and can’t change.

Task-Based Simulations

How many BEC Task-Based Simulations are there? There are 4 task-based simulations with 3 work communication (WCs) based tasks. 3 of the task-based simulations are operational and 1 is pretest. For the WCs, 2 are operational and 1 is pretest.

Testlet and Simulation Time Length

Candidates can allocate their time the way they see fit, but it is suggested that about 30-40 minutes be allocated per MCQ testlet and around 2 hours for the simulations. A simulation commonly calls for candidates to complete up to 7 tasks using information provided while a written communication simulation has a candidate compose a message using compliant language, words and grammar correctly and professionally.

Gauge your skill set and appropriate your time accordingly.

How is the BEC CPA Exam Section Weighted and Graded?

The MCQs count for half of a test-takers grade. The TBSs and the work communication portion each make up the other half of the grade. Most simulations and Work Communications are graded via computer by special software on the basis of structure or how ideas are arranged, development or how the candidate uses evidence and examples, and expression or how well English in a business context is used like capitalization, punctuation, and spelling.

MCQ and Simulation Grading Percentage

What Percentage of the Grade is Given to MCQ and Simulations? In short, 50% of the grade comes from the MCQs, 35% comes from the TBSs, and the 15% remaining belongs to the WCs.

BEC Exam Pass Rates

Historically, the BEC CPA exam section has been one of the parts that CPA candidates perform the lowest on. In 2005, the pass rate was only 43 percent. It has consistently risen since then to a peak of 50 percent in 2015.

This trend either means this section is getting easier or candidates are better prepared for the writing portion than they have been in the past. This info is published by the AICPA .

BEC CPA Exam Study Tips

Don’t Underestimate BEC:  Too many candidates go into their BEC exam and hear that it’s easy, so they don’t treat it with respect. Don’t make this mistake. BEC is still a beast and you still have to properly prepare for it. Put the time in!

Work On Your Writing Skills : The written communication section on BEC isn’t difficult, you just have to be a competent writer. Practice your writing skills by writing professional business letters, emails, and memos. Go through your study guide and look at the exam topics they recommend studying. Write sample articles about these topics. Remember, the written section isn’t designed to grade you on your knowledge of the subject. It’s designed to grade you on your communication skills and ability to write thoughts coherently. You could get the concept totally wrong and still do well on it if you can write.

Practice Financial Modeling and Economics: Both of these topics play a big role in BEC and don’t really show up on other exams. Learn the financial ratios, what they mean, and how to use them. Also, brush up on your Econ 101 and 102. You will need to know the basics fluently.

Practice MCQs to Death : Keep working through your MCQs in your CPA review course. This is the best practice you can get. Do as many as possible.

Should I Take BEC First?

Generally, I would recommend not taking BEC first. Although this is the shortest exam, you are better off taking a different exam first. Here’s a full article about which CPA exam to take first .

Should I Take BEC Last?

Since BEC is not closely related to the other exams, this would be a good exam to take last. Although it’s not an easy exam by any means, many candidates say that it is the easiest out of the four. So, this would be a good way to wrap up your CPA exam journey. Finish out strong with BEC. 🙂

Who is BEC Easiest For?

The BEC section tends to be easier for individuals who have experience working with others and are familiar with economic formulas/ratios. It’s recommended to study for about 50-70 hours to pass this exam.

If you are experienced in business writing, you will probably have an easier time with this section. For instance, if you’ve written many professional emails, memos, and audit papers, you should be fine of the writing section.

Who is BEC Hardest For?

The BEC has a reputation of being the easier section of the exam, but don’t underestimate it. It’s a BEAST. Candidates who blow BEC off tend to have the hardest time with it. Put some Respek on BEC!

This section is most difficult for people who don’t have a firm grasp on economic concepts and managerial accounting fundamentals. It’s also difficult for people who are good writers and have horrible grammar. Practice up!

Other CPA Exam Sections

• AUD CPA Exam
• FAR CPA Exam
• REG CPA Exam
• Overview of All Four Parts

Do You have the Right CPA Review Course?

Have you started studying yet or did you fail BEC once? Either way, you’ll need a review course that actually works for you and matches your learning style. I compared all of the top courses side-by-side, so you can see which one is right for you. Check it out.

• See the Top CPA Review Courses

Kenneth W. Boyd

Kenneth W. Boyd is a former Certified Public Accountant (CPA) and the author of several of the popular "For Dummies" books published by John Wiley & Sons including 'CPA Exam for Dummies' and 'Cost Accounting for Dummies'.

Ken has gained a wealth of business experience through his previous employment as a CPA, Auditor, Tax Preparer and College Professor. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.

Related Posts

Business Studies Grade 12 Past Exam Papers and Memos 2021, 2020 2019

Download Business Studies Grade 12 Past Exam Papers and Memos 2021, 2020, 2019, 2018, 2017, 2016 : Pdf Download February/ March, May/June, September, and November. The Papers are for all Provinces: Limpopo , Gauteng , Western Cape , Kwazulu Natal (KZN), North West , Mpumalanga , Free State , and Western Cape.

2021 Papers

2021 business studies examination guide:, 2021 june 2021 gr. 12 exemplars, 2021 grade 12 september preparatory exams for business studies, 2020 papers.

November 2020 Gr. 12

2019 Papers

November 2019 Gr. 12 NSC Exams

2019 Gr 12 Preparatory Exams

May/June 2019 Gr. 12 NSC Exams

2018 Papers

February / march 2018 business studies.

November 2018 Gr. 12 NSC Exams

May / June 2018 Business Studies

2017 business studies, november 2017 business studies.

More papers here

Questions and Answers for Business Studies Grade 12

Browse a list of Business Studies Questions and Answers:

• Explain the purpose of the Consumer Protection Act
• Impact of consumer Protection Act on the marketing function
• Analyse the impact of the Consumer Protection Act on ACM
• Which Act compels businesses to display the prices of all goods and services
• Provide Six types of diversification strategy with examples
• How does the National Credit Act assist or help consumers with the fair treatment
• Name any TWO types of integration strategies

View more questions from Morning Answers

Grade 12  Past Exam Papers and Memos per subjects

Accounting Grade 12

Afrikaans Home Language Grade 12

Afrikaans First Additional Language Grade 12

Afrikaans Second Additional Language Grade 12

Agricultural Management Practices Grade 12

Agricultural Sciences Grade 12

Agricultural Technology Grade 12

Business Studies Grade 12

Civil Technology Grade 12

Computer Applications Technology Grade 12

Consumer Studies Grade 12

Dance Studies Grade 12

Design Grade 12

Dramatic Arts Grade 12

Economics Grade 12

Electrical Technology Grade 12

Engineering Graphics and Design Grade 12

English Home Language Grade 12

English First Additional Language Grade 12

English Second Additional Language Grade 12

History Grade 12

Hospitality Studies Grade 12

Information Technology Grade 12

IsiNdebele Home Language Grade 12

IsiNdebele First Additional Language Grade 12

IsiNdebele Second Additional Language Grade 12

IsiXhosa Home Language Grade 12

IsiXhosa First Additional Language Grade 12

IsiXhosa Second Additional Language Grade 12

IsiZulu Home Language Grade 12

IsiZulu First Additional Language Grade 12

Life Orientation/Life Sciences

Mathematical Literacy

Mathematics

Mechanical Technology Grade 12

Music Grade 12

Physical Sciences Grade 12

Religion Studies Grade 12

Sepedi Home Language Grade 12

Sepedi First Additional Language Grade 12

Sepedi Second Additional Language Grade 12

Sesotho Home Language Grade 12

Sesotho First Additional Language Grade 12

Sesotho Second Additional Language Grade 12

Setswana Home Language Grade 12

Setswana First Additional Language Grade 12

Setswana Second Additional Language Grade 12

Siswati Home Language Grade 12

Siswati First Additional Language Grade 12

Siswati Second Additional Language Grade 12

Tourism Grade 12

Tshivenda Home Language Grade 12

Tshivenda First Additional Language Grade 12

Tshivenda Second Additional Language Grade 12

Visual Arts Grade 12

Xitsonga Home Language Grade 12

Xitsonga First Additional Language Grade 12

Xitsonga Second Additional Language Grade 12

Related posts:

2 thoughts on “business studies grade 12 past exam papers and memos 2021, 2020 2019”.

• Pingback: Afrikaans Second Additional Language Grade 12 Past Papers and Memos - Career Times
• Pingback: Siswati Home Language Grade 12 Past Exam Papers and Memos - Career Times

Comments are closed.

• Creator Topic

Should I be concerned about the BEC essays? I sometimes use long sentence structures and lots of transition phrases. I heard it was graded by computer.

• Author Replies

Apparently, this template does wonders for everyone.

thats interesting as the Becker examples don't have the Dear at the beginning and Regards at the end. That is pretty much what I got from looking at Becker. I am trying not to memorize as if I see something completely out of the ordinary I will freak out.

I understand having a beginning (basically restating the premise), the middle and the end. I am glad I looked at Becker and I didn't know that I would have to address them

plus this template says 3 topics but I would say that some will only have two paragraphs. I just need to make sure I have enough time and I am not rushing.

Its always the last part, right?

I scored higher than others in my essay questions – I focused on using keywords most of all, and of course grammar. Just make sure you use the right keywords and it should be fine.

@JamesBryson- Stop advertising.

Yep, I'll just get Essay Dune to write my essays in the middle of the BEC exam. thanks, man. That's helpful.

Something I thought of after I left the BEC test was that I did not begin and end each essay with “Dear” and “Sincerely, CPA candidate”…or words to that affect. Based on my score I would say it doesn't matter too much, but who knows…it could make a difference in borderline score scenarios.

i took the exam this morning and I think it went well. I took it towards the beginning of the new exam period as the last scores were released at the end of February. That is a wise move, right?

Everyone takes the same exam as it is uniform, so everyone gets the same essays?

I am glad I took it early because if you take it towards the end of the period, do you have to have a higher score to pass? as its hard to prove that someone knew the questions beforehand. I am sure some people will tell their friends. The easy topics weren't difficult, the ones on Becker were much harder.

There was one MCQ that was not in Becker but I looked it up after and still got it right so hopefully that bolds well for me.

No. Timing of when you take the exams is completely irrelevant to your passing chances.

but the exam is uniform, meaning everyone has the same essays?

A uniform exam does not mean that questions are the same from exam to exam. It means that the exam is a test of the fundamentals of a topic or area in which your scores can be transferred to other jurisdictions. CPA exam requirements vary state by state, but one thing they all have in common is that everyone has to take the CPA exam. That means it's uniform, not that the questions are all the same.

Honestly i wouldnt worry too much about the essays. Just pretend you are writing an email at work and you will be fine. It is only 15% of your grade so focus more on the SIMs and MCQs .

Speaking of the essays – the AICPA practice exam doesn't show you the correct answers for the two WC's?

When I had to write a BEC essay, I didn't worry at all. After all, I had several resources that could definitely help me. Here are some of them: grammarly, papersowl. Thanks to these resources, I can easily check my essay for grammatical errors or just use the rewrite my essay service. It is very convenient and simple. And I'm always confident in the quality of my own essay. And that's all I need for a quality essay, which is written independently.

• You must be logged in to reply to this topic.

Don't have a login? Click here to register.

© 2024. All rights reserved.

Terms & Conditions | Sitemap

Get Your Free CPA Notes

• If it's IN the NINJA Notes it's ON the exam!
• They boil down key concepts to manageable sizes that are easily consumed AND remembered.
• Read them, read them again, rewrite them, and pass & enjoy your life!
• Have you taken this exam section before? * Select One: Sat Before First Time
• When do you plan to take the CPA Exam? * Select One: 1 Month 2 Months 3 Months 4-6 Months 7-12 Months I have no idea
• What Is Your Primary CPA Material? * Select One: Becker Gleim NINJA Roger Surgent WileyCPAexcel Yaeger Other
• Please Tell Us about Your Current CPA Exam Status.
• What is your AUD Exam Status * Select one Need to Pass Passed Currently Studying
• What is your BEC Exam Status * Select one Need to Pass Passed Currently Studying
• What is your FAR Exam Status * Select one Need to Pass Passed Currently Studying
• What is your REG Exam Status * Select one Need to Pass Passed Currently Studying
• What is your BAR Exam Status * Select one Need to Pass Passed Currently Studying
• What is your ISC Exam Status * Select one Need to Pass Passed Currently Studying
• What is your TCP Exam Status * Select one Need to Pass Passed Currently Studying
• Name This field is for validation purposes and should be left unchanged.