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ECONOMIC AND MANAGEMENT SCIENCES WORKBOOK Grade 8
A member of the FUTURELEARN group
Economic and Management Sciences Workbook
1808-E-EMS-WB01
Í2(È-E-EMS-WB016Î
Grade 8
CAPS aligned
S Loots B Pretorius
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 ................................................................................................ 6 UNIT 2 ........................................................................................................................ 9 LESSON 9: CASH RECEIPT JOURNAL ................................................................ 9 ACTIVITY 9.1 ................................................................................................ 9 ACTIVITY 9.2 .............................................................................................. 11 ACTIVITY 9.3 .............................................................................................. 12 ACTIVITY 9.4 ............................................................................................ 123 ACTIVITY 9.5 .............................................................................................. 13 UNIT 3 ...................................................................................................................... 15 LESSON 15: CASH PAYMENT 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 LESSON 20: PREPARING FOR THE EXAMINATION ......................................... 39
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Workbook G08 ~ Economic and Management Sciences
Unit
UNIT 1 LESSON 6: SOURCE DOCUMENTS
ACTIVITY 6.1 RECEIPT
Don Garden Services RECEIPT P.O. Box 33 Wilropark
R
No. _________
c
Date: ________ 0101 Received from: _______________________ Amount: _____________________________ For: ________________________________ With thanks __________________ CHEQUE AND CHEQUE COUNTERFOIL
FFB BANK Date:_________
Brooklyn
To: ___________
Pretoria
______20____
For:___________
Pay ________________
or bearer
This cheque: _____________
The amount of_________________ .R.......... _________________________
No: _____ ________ Don Garden Services 123 -321-321-123 21
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Workbook G08 ~ Economic and Management Sciences
Unit
FFB BANK Date:_________
Brooklyn
To: ___________
Pretoria
______20____
For:___________
Pay ________________
or bearer
This cheque: _____________
The amount of_________________ .R.......... _________________________
No: _____ ________ Don Garden Services 123 -321-321-123 46
ACTIVITY 6.3
DON’S GARDEN SERVICES CASH INVOICE New street 23 ALLDAYS 1254
Invoice no. __ Date:_______
Name: _____________ Address :_____________ _____________ Quantity
Description
Amount
E&E.O
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Unit
DEPOSIT SLIP FNC BANK BRANCH ____________
Account number
Date: _______________ Credit: _____________ ADDRESS: ____________ _____________ Cash paid in (Banknotes and coins) Cheques paid in Name of drawer
Bank
Branch no.
PAID IN BY: ______________
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ACTIVITY 6.4
ALPHA STUDIO CASH INVOICE Durbanville Invoice no: __ CAPE TOWN 1254
Date: _____
Name: ____________________ Address:___________________ ____________________ Quantity
Description
Amount
O&EO
FFB BANK Date: _________
Brooklyn
To: ___________
Pretoria
______20____
For: ___________
Pay ________________
or bearer
This cheque: _____________
The amount of_________________ .R.......... _________________________
No: _____ ________ Alpha Studios 123 -321-321-123 001
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Workbook G08 ~ Economic and Management Sciences
Unit
FFB BANK Date:_________
Brooklyn
To: ___________
Pretoria
______20____
For:___________
Pay ________________
or bearer
This cheque: _____________
The amount of_________________ .R.......... _________________________
No: _____ ________ Alpha Studios 123 -321-321-123 002
ALPHA STUDIOS RECEIPT Durbanville CAPE TOWN 0101
No. _________
R
c
R
c
Date: ________
Received from: _______________________ Amount: _____________________________ For: ________________________________ With thanks __________________
ALPHA STUDIOS RECEIPT Durbanville CAPE TOWN 0101
Nr. _________ Date ________
Received from: _________________________ Amount: _______________________________ For: __________________________________ With thanks: __________________
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UNIT 2 LESSON 9: CASH RECEIPT JOURNAL ACTIVITY 9.1 CASH RECEIPT JOURNAL OF LILA CARPET CLEANERS – FEB. 2013 Doc. Day Details Fol. Analysis of Bank No. receipts
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Current income
CRJ.3 Sundry accounts Amount
Fol.
Details
Workbook G08 ~ Economic and Management Sciences
Unit
Influence of transactions on the accounting equation. 9.1 Day (no.) Subsidiary journal Document
Assets
Owner’s Equity
Liabilities
Assets
Owner’s Equity
Liabilities
1 2 3 4 5
9.2 Day (no.)
Subsidiary journal
Document
Money in total received?
Money received for services rendered?
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ACTIVITY 9.2 CASH RECEIPT JOURNAL OF PAWS DOGGY PARLOUR – FEB. 2013 Doc Day Details Fol. Analysis of Bank No. receipt
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Current income
CRJ .2 Sundry accounts Amount Fol. Details
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Unit
2
ACTIVITY 9.3 CASH RECEIPT JOURNAL OF ZANJE HAIR SALON – SEPT. 2013 Doc. Day Details Fol. Analysis of Bank No. receipt
No 1 6 7 14 19 28
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Assets
Owner’s Equity
12
Current income
Liabilities
CRJ.9 Sundry Accounts Amount
Fol.
Details
Workbook G08 ~ Economic and Management Sciences
Unit
2
ACTIVITY 9.4 No
Document
Journal
Assets
Owner’s Equity
Liabilities
1 2 3 4
ACTIVITY 9.5 CASH RECEIPT JOURNAL OF AB PLUMBERS – MARCH 2013 Doc. Day Details Fol. Analysis of No. receipts
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Bank
Current Income
CRJ.3 Sundry accounts Amounts
Fol.
Details