Gr 8-Economic and Management Sciences-Workbook

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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

R

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

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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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