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ECONOMIC AND MANAGEMENT SCIENCES WORKBOOK Grade 8
A member of the FUTURELEARN group
Economic and Management Sciences Workbook
CAPS aligned
S Loots B Pretorius
2008-E-EMS-WB01
Í4(È-E-EMS-WB018Î
Grade 8
Workbook G08 ~ Economic and Management Sciences
CONTENTS UNIT 1 ........................................................................................................................ 3 LESSON 6: SOURCE DOCUMENTS ..................................................................... 3 ACTIVITY 6.1 .......................................................................................................... 3 ACTIVITY 6.3 .......................................................................................................... 4 ACTIVITY 6.4 .......................................................................................................... 7 UNIT 2 ........................................................................................................................ 9 LESSON 9: CASH RECEIPTS JOURNAL .............................................................. 9 ACTIVITY 9.1 .......................................................................................................... 9 ACTIVITY 9.2 ........................................................................................................ 11 ACTIVITY 9.3 ........................................................................................................ 12 ACTIVITY 9.4 ........................................................................................................ 13 ACTIVITY 9.5 ........................................................................................................ 13 EXERCISE 2: OPEN BOOK TEST ....................................................................... 14 UNIT 3 ...................................................................................................................... 15 LESSON 15: CASH PAYMENTS JOURNAL ........................................................ 15 ACTIVITY 15.2 ...................................................................................................... 15 ACTIVITY 15.3 ...................................................................................................... 16 ACTIVITY 15.6 ...................................................................................................... 18 ACTIVITY 15.7 ...................................................................................................... 20 UNIT 4 ...................................................................................................................... 22 LESSON 19: GENERAL LEDGER AND TRIAL BALANCE .................................. 22 ACTIVITY 19.2 ...................................................................................................... 22 ACTIVITY 19.3 ...................................................................................................... 23 ACTIVITY 19.4 ...................................................................................................... 24 ACTIVITY 19.5 (Refer to activity 15.3) .................................................................. 25 ACTIVITY 19.6 (Refer to activity 15.6) .................................................................. 27 ACTIVITY 19.7 ...................................................................................................... 29 ACTIVITY 19.8 ...................................................................................................... 31 ACTIVITY 19.9 ...................................................................................................... 33 ACTIVITY 19.10 .................................................................................................... 34 ACTIVITY 19.11 (Refer to activity 19.8) ................................................................ 35 EXERCISE 4: OPEN BOOK TEST ....................................................................... 36 LESSON 20: EXAMINATION PREPARATION ..................................................... 39
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Workbook G08 ~ Economic and Management Sciences
Unit
UNIT 1 LESSON 6: SOURCE DOCUMENTS
ACTIVITY 6.1 RECEIPT
CJ Motor Services RECEIPT
P.O. Box 33 Wilro Park 1731
R
No. __________
c
Date: __________
Received from: __________ Amount: ______________________________ For: __________ With thanks: __________ CHEQUE AND CHEQUE COUNTERFOIL
FFB BANK
Date: ________ To: __________ For: _________ This cheque: __________ No.: ______
Brooklyn Pretoria Pay:
__/ /20__ ___
or bearer
The amount of ________________________
..............
__________________ Palm Garden Services 123 -321-321-123 45
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Workbook G08 ~ Economic and Management Sciences
Unit
FFB BANK
Date: ________ To: __________ For: _________ This cheque: __________
Brooklyn Pretoria Pay:
__/ /20__ ___
or bearer
The amount of ________________________
No.: ______
..............
__________________ Palm Garden Services 123 -321-321-123 46 ACTIVITY 6.3 RECEIPT
Don’s Garden Services RECEIPT
P.O. Box 33 Wilro Park 1731
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No. __________ Date: __________
Received from: __________ Amount: ______________________________ For: __________ With thanks: __________
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Workbook G08 ~ Economic and Management Sciences
Unit
CHEQUE AND COUNTERFOIL
Date: _________ To: ___________ For: __________ This cheque: ______________ No.: _____
FFB BANK Brooklyn Pretoria
____/20__
Pay: __________ or bearer The amount of ______________________________ _______________ Don’s Garden Services 123-321-321-123 21
INVOICE
DON’S GARDEN SERVICES CASH INVOICE 23 New Street Alldays 1254
Invoice no. _____ Date: __________
Name: _______________ Address: _____________ _____________ Quantity
Description
Amount
E. & O. E.
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Workbook G08 ~ Economic and Management Sciences
Unit
DEPOSIT SLIP FNC BANK BRANCH __________
Account number
Date: __________ Credit: _______________ ADDRESS: ____________ ____________ Cash paid in (Notes and coins) Cheques paid in Name of drawer
Bank
Branch no.
PAID IN BY: __________ TOTAL
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Workbook G08 ~ Economic and Management Sciences
Unit
ACTIVITY 6.4
ALPHA STUDIOS CASH INVOICE Durbanville Cape Town 7551
Invoice no. ___ Date: _________
Name: _______________ Address: _____________ _____________ Quantity
Description
Unit price
Amount
E. & O. E.
FFB BANK
Date: ___________ To: _____________ For: ____________ This cheque: _____ No.: _____
Durbanville Cape Town
____/20__
Pay: ____________________ or bearer The amount of ___________________________ ______*______ Alpha Studios 123 -321- 321-123 001
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Workbook G08 ~ Economic and Management Sciences
Unit
FFB BANK
Date: ___________ To: _____________ For: ____________ This cheque: _____ No.: _____
Durbanville Cape Town
____/20__
Pay: ____________________ or bearer The amount of ___________________________ ______*______ Alpha Studios 123 -321- 321-123 002
ALPHA STUDIOS Durbanville Cape Town 7551
RECEIPT
No. _________ Date: ________
Received from: _______________________ Amount: _____________________________ For: ________________________________ With thanks __________________
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Workbook G08 ~ Economic and Management Sciences
Unit
2
UNIT 2 LESSON 9: CASH RECEIPTS JOURNAL ACTIVITY 9.1 CASH RECEIPTS JOURNAL OF LILA CARPET CLEANERS – FEBRUARY 2013 Doc. Day Details Fol. Analysis of Bank no. receipts
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Current income
CRJ 2 Sundry accounts Amount
Fol.
Details
Workbook G08 ~ Economic and Management Sciences
Unit
The effect of transactions on the accounting equation. 9.1
Day (no.)
Subsidiary journal
Document
Assets
Owner’s equity
Liabilities
Subsidiary journal
Document
Assets
Owner’s equity
Liabilities
1 2 3 20 28 9.2
Day (no.) 4 6 9 12 18 25
Money received in total?
Money received for services rendered?
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