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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
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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