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ECONOMIC AND MANAGEMENT SCIENCES WORKBOOK Grade 9

A member of the FUTURELEARN group


Economic and Management Sciences Workbook

1809-E-EMS-WB01

Í2)È-E-EMS-WB018Î

Grade 9

CAPS aligned

JVW Earle SM Earle


Workbook G09 ~ Economic and Management Sciences

Unit

1

UNIT 1 ACTIVITY 2 EFFECT ON ASSETS AND OWNER’S EQUITY: + ASSETS – – OWNER’S EQUITY+

Date

Effect

Reason

Effect

1 2

3

4

5 6 7

© Impaq

1

Reason

– LIABILITIES + Effect

Reason


Workbook G09 ~ Economic and Management Sciences

Unit

ACTIVITY 3 CASH RECEIPTS JOURNAL OF CHIVA TRADERS FOR JULY 20.3 Doc nr

© Impaq

Day

Details

Analysis of Receipts

Bank

Sales

2

Cost of Sales

CRJ 01 Sundry Accounts Amount Fol Details

1


Workbook G09 ~ Economic and Management Sciences

Unit

CASH PAYMENTS JOURNAL OF CHIVA TRADERS FOR JULY 20.3 Doc no

© Impaq

Day

Name of Payee

Bank

Trading Stock

Wages

3

Stationery

CPJ 01

Sundry accounts Amount Fol

Details

1


Workbook G09 ~ Economic and Management Sciences

Unit

ACTIVITY 7 CASH RECEIPTS JOURNAL OF BANIE TRADERS FOR MAY 20.3 Doc nr

© Impaq

Day

Details

Analysis of Receipts

Bank

Sales

4

Cost of Sales

CRJ 01 Sundry Accounts Amount Fol Details

1


Workbook G09 ~ Economic and Management Sciences

Unit

CASH PAYMENTS JOURNAL OF BANIE TRADERS FOR MAY 20.3 Doc no

© Impaq

Day

Name of Payee

Bank

Stationery

Wages

5

Trading stock

CPJ 01 Sundry accounts Amount Fol

Details

1


Workbook G09 ~ Economic and Management Sciences

Unit

1

GENERAL LEDGER OF BANIE TRADERS BALANCE SHEET ACCOUNT SECTION CAPITAL Month

Day

Details

Fol

Amount

Month

B1 Day

Details

DRAWINGS

Fol

Amount

B2

BUILDINGS

B3

TRADING STOCK

B4

BANK

B5

NOMINAL ACCOUNT SECTION

SALES Month

Day

© Impaq

Details

Fol

Amount

Month

N1 Day

Details

Fol

COST OF SALES

N2

STATIONERY

N3

WAGES

N4

TRADING LICENCE

N5

RENT EXPENSE

N6

6

Amount


Workbook G09 ~ Economic and Management Sciences

Unit

ADVERTISING

N7

WATER AND ELECTRICITY

N8

SALARIES

N9

THE DOUBLE ENTRY SYSTEM HAS BEEN APPLIED AS FOLLOWS: Cash receipts journal: Accounts debited Accounts credited

Total debits

Total credits

Cash payments journal: Accounts debited

Accounts credited

Total debits

Total credits

© Impaq

1

7


Workbook G09 ~ Economic and Management Sciences

Unit

ACTIVITY 8 CASH RECEIPTS JOURNAL OF RAIDER TRADERS FOR APRIL 20.2 Doc nr

© Impaq

Day

Details

Analysis of Receipts

Bank

Sales

8

Cost of Sales

CRJ 02 Sundry Accounts Amount Fol Details

1


Workbook G09 ~ Economic and Management Sciences

Unit

CASH PAYMENTS JOURNAL OF RAIDER TRADERS FOR APRIL 20.2 Doc no

© Impaq

Day

Name of Payee

Bank

Stationery

Wages

9

Trading stock

CPJ 02

Sundry accounts Amount Fol

Details

1


Workbook G09 ~ Economic and Management Sciences

Unit

1

GENERAL LEDGER OF RAIDER TRADERS BALANCE SHEET ACCOUNT SECTION CAPITAL Month

Day

© Impaq

Details

Fol

Amount

Month

B1 Day

Details

Fol

DRAWINGS

B2

EQUIPMENT

B3

VEHICLES

B4

BANK

B5

CASH FLOAT

B6

TRADING STOCK

B7

10

Amount


Workbook G09 ~ Economic and Management Sciences

Unit

1

NOMINAL ACCOUNT SECTION SALES Month

Day

Details

Fol

Amount

Month

COST OF SALES

© Impaq

N1 Day

Details

Fol

N2

RENT EXPENSE

N3

STATIONERY

N4

SALARIES

N5

WAGES

N6

REPAIRS

N7

TELEPHONE

N8

11

Amount


Workbook G09 ~ Economic and Management Sciences

Unit

TRIAL BALANCE OF RAIDER TRADERS ON 30 APRIL 20.2 Fol

Balance Sheet Account Section

Nominal Account Section

© Impaq

12

Debit

Credit

1


Workbook G09 ~ Economic and Management Sciences

Unit

2

UNIT 2 FINANCIAL LITERACY CREDIT TRANSACTIONS – DEBTORS ACTIVITY 11 SIPHO TRADERS DEBTORS JOURNAL – SEPTEMBER 20.4 Inv no

Day

DJ8

To whom sold (debtor)

Fol

Sales

DEBTORS ALLOWANCES JOURNAL – SEPTEMBER 20.4 C/N no

© Impaq

Day

Debtor

Fol

13

Cost of sales

DAJ8 Debtors Allowances

Cost of sales


Workbook G09 ~ Economic and Management Sciences

Unit

2

ACTIVITY 12 MENLO STORES DEBTORS JOURNAL FOR JULY 20.4 Inv no

Day

DJ1

To whom sold (debtor)

Fol

Sales

DEBTORS ALLOWANCES JOURNAL FOR JULY 20.4 C/N no

© Impaq

Day

Debtor

Fol

14

Cost of sales

DAJ1 Debtors Allowances

Cost of sales


Workbook G09 ~ Economic and Management Sciences

Unit

CASH RECEIPTS JOURNAL OF MENLO STORES FOR JULY 20.4 Doc No

Day

Details

Fol

Analysis of Receipts

Bank

Sales

Cost of sales

Debtors control

Sundry Accounts Amount

© Impaq

15

Fol

Details

2


Workbook G09 ~ Economic and Management Sciences

Unit

3

UNIT 3 ACTIVITY 19

1.

CREDIT TRANSACTIONS: DEBTORS

1.1 – 1.3 DEBTORS JOURNAL OF WILLIS STORES FOR JUNE 20.4 Inv no

© Impaq

Day

To whom sold (debtor)

Fol

16

Sales

Cost of sales


Workbook G09 ~ Economic and Management Sciences

Unit

CASH RECEIPTS JOURNAL OF WILLIS STORES FOR JUNE 20.4 Doc No

Day

Details

Fol

Analysis of Receipts

Bank

Sales

Cost of sales

Debtors control

Sundry Accounts Amount

© Impaq

17

Fol

Details

3


Workbook G09 ~ Economic and Management Sciences

Unit

CASH PAYMENTS JOURNAL OF WILLIS STORES FOR JUNE 20.4 Doc no

© Impaq

Day

Name of Payee

Fol

Bank

Trading stock

18

Wages

Sundry accounts Amount Fol

Details

3


Workbook G09 ~ Economic and Management Sciences

1.4

Unit

3

LIST OF DEBTORS JOURNALS

Debtor Starting balance

Transactions: Sales (+) or Payments (–)

Closing balance

Debtors account balances

Control of debtors accounts Starting balance Total sales of debtors Total payments by debtors Closing balance

ACTIVITY 21 DEBTORS JOURNAL OF AMABOKKE TRADERS FOR JULY 20.4 Inv no

© Impaq

Day

To whom sold (debtor)

Fol

19

Sales

Cost of sales


Workbook G09 ~ Economic and Management Sciences

Unit

3

GENERAL LEDGER OF AMABOKKE TRADERS BALANCE SHEET ACCOUNT SECTION TRADING STOCK Month

Day

Detail

Fol

Amount

Month

B4 Day

Detail

Fol

DEBTORS CONTROL

Amount

B5

NOMINAL ACCOUNT SECTION SALES

N1

COST OF SALES

N2

DEBTORS LEDGER OF AMABOKKE TRADERS FOR JULY 20.4 E. BERNSTEIN Date

Details/Document number

Date

Details/Document number

Date

Details/Document number

Fol

DL1 Debit

Credit

Debit

Credit

Debit

Credit

J. SHEZI Fol

DL2

C. TROLLIP

© Impaq

Fol

20

Balance

Balance

DL3 Balance


Workbook G09 ~ Economic and Management Sciences

Unit

3

DEBTORS LIST OF AMABOKKE TRADERS ON 31 JULY 20.4 DEBTOR

Folio

Amount

EFFECT ON ACCOUNTING EQUATION

Effect

ASSETS Reason

Effect

OWNER’S EQUITY Reason

LIABILITIES Effect Reason

2. DEBTORS JOURNAL OF SS TRADERS FOR AUGUST 20.4 Inv no

© Impaq

Day

To whom sold (debtor)

Fol

21

Sales

Cost of sales


Workbook G09 ~ Economic and Management Sciences

Unit

3

GENERAL LEDGER OF SS TRADERS BALANCE SHEET ACCOUNT SECTION TRADING STOCK Month

Day

Detail

Fol

Amount

Month

B6 Day

Detail

Fol

DEBTORS CONTROL

Amount

B7

NOMINAL ACCOUNT SECTION SALES

N1

COST OF SALES

N2

DEBTORS LEDGER OF SS TRADERS M. MOOSA Date

© Impaq

Details/Document number

Fol

22

DL1 Debit

Credit

Balance


Workbook G09 ~ Economic and Management Sciences

Unit

N. NDWENI Date

Details/Document number

Date

Details/Document number

Fol

DL2 Debit

Credit

Debit

Credit

Z. MARTIN Fol

Folio

Amount

Total

© Impaq

23

Balance

DL3

DEBTORS LIST OF SS TRADERS ON 31 AUGUST 20.4

DEBTOR

3

Balance


Workbook G09 ~ Economic and Management Sciences

Unit

ACTIVITY 22 CREDITORS JOURNAL OF SUPER TRADERS FOR APRIL 20.4 Invoice No

© Impaq

Day

From whom purchased (Creditor)

Fol

Creditors Control

Trading stock

Vehicles

24

Stationery

Packing material

Sundry Accounts Amount Fol Detail

3


Workbook G09 ~ Economic and Management Sciences

Unit

ACTIVITY 23 CREDITORS CONTROL OF MABOPANI STORES FOR SEPTEMBER 20.4 Invoice No

© Impaq

Day

From whom purchased (Creditor)

Fol

Creditors Control

Trading stock

Equipment

25

Stationery

Sundry Accounts Amount Fol Detail

3


Workbook G09 ~ Economic and Management Sciences

Unit

CREDITORS ALLOWANCES JOURNAL OF MABOPANI STORES FOR SEPTEMBER 20.4 D/N No

© Impaq

Day

Creditor

Fol

Creditors Control

Trading stock

Equipment

26

Stationery

Sundry Accounts Amount Fol Detail

3


Workbook G09 ~ Economic and Management Sciences

Unit

3

ACTIVITY 26 CREDITORS JOURNAL OF KZN TRADERS FOR MAY 20.4 Invoice No

© Impaq

Day

From whom purchased (Creditor)

Fol

Creditors Control

CJ 1

Trading stock

Equipment

27

Consumable Stores

Maintenance and repairs

Sundry Accounts Amount Fol Detail

Gr 9 economic and management sciences workbook  
Gr 9 economic and management sciences workbook