Lisa Akerman | Séan Topper | Yvette Russell | Cathlyn Dracatos
CAPS Aligned
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Educator’s GuideEMS Classic Grade 9
Economic and ManagementSciences – Grade 9 Classic
Educator’s Guide
CAPS Aligned
Lisa Akerman
Séan Topper
Yvette Russell
Cathlyn Dracatos
PTY LTD
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EMS Classic Grade 9 Educator’s Guide
© 2018 Excom Publishers
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NOTE: Use of pronouns: Any gender shall include the other gender, and the singular shall include the plural and vice versa.
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EMS Classic Grade 9 Educator’s Guide Table of Contents
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Chapter 1 The Economy 1
Chapter 2 Financial Literacy 9
Chapter 3 Entreperneurship 40
Notes on using the Educators Guide: ○ Time does not allow for a group of learners to do every exercise in the books. In many cases, there are
several class discussion or research options throughout the chapter. The Educator must decide which are the most appropriate ones for that specific group of learners.
○ Some exercises using Rubrics or other Marking Guidelines do not require further Memoranda.
○ Some exercises are self-reflection, or group/class discussions and cannot be given specific Memoranda, especially when they are based on newspaper articles, website information or current affairs.
○ Other exercises and case studies have Memoranda in keyword format, not full sentences such as the learners are required to use. These are merely guidelines for the Educator who should keep in mind that answers could cover a broader spectrum than given here.
○ Learners should be encouraged to give their own opinion, motivations etc. In many cases the process is more important than the actual answer i.e. assess thinking process rather than simply factual knowledge.
PLEASE NOTE:
This Educator’s Guide provides answers for Exercises in the EMS Classic Textbook, Grade 9.
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EMS Classic Grade 9 Educator’s Guide Chapter 1
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Task 1:
Example only
Communism/Command • Full Government Control
Capitalism/Market • Less Government Control
Task 2:
Identify the economic system of the countries below, namely Capitalist, socialism or communist.
Country Predominate Economic System
China COMMUNISM/PLANNED
United States CAPITALISM /MARKET
Canada CAPITALISM /MARKET
Cuba COMMUNISM/PLANNED
Zimbabwe COMMUNISM/PLANNED
South Africa SOCIALIST/MIXED
1. Another name for capitalism is market system
2. In a free market system businesses try to maximize their profits
3. If prices are determined by demand and supply, it is a capitalist system.
4. South Africa has a mixed economy.
5. Under a system of communism/planned all businesses are owned by the government.
6. The businesses that the government owns in South Africa form part of the public sector.
7. Businesses owned by private entrepreneurs operate in the private sector.
Chapter 1: THE ECONOMY
Unit 1: Economic Systems
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EMS Classic Grade 9 Educator’s Guide Chapter 1
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8. Any other relevant and suitable examples.
Service: Reason not performed by Private Sector
Defence/Police It is not a profit making organization.
EducationLegally all children have to go to school until they reach Grade 9 or the age of 15. This is a law which Government has laid down so they must supply the necessary facilities for citizens to be able to uphold this law.
Public Health Care According to our new Constitution, we all have rights and one of them is the right to health care.
Infrastructure The Government is responsible for providing these services so that the private enterprise can use them in order to make money.
Conservation Looking after our natural resources for all citizens to enjoy.
Task 3:
1. Students will use own words but essentially answer needs to encapsulate that A1 involves artificial (not produced by a human brain/computer generated information) decision making based on data received.
2. The contribution of AI will be substantial – a 14% projected growth in GDP as a result of the use of AI by 2030 (which is only 12 years away!)
3. Yes – Human intelligence will be required to determine the strategic and ethical application of AI and be responsible for “providing challenge and oversight to (AI) decisions”.
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EMS Classic Grade 9 Educator’s Guide Chapter 1
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Task 4:
Household – Two households, Thando and his workers.
Households own all factors of production. Thando acts as an entrepreneur and supplies jobs to his workers. However, without the workers selling their labour, Thando will not be able to run his business (farm).
Business – Thando and business he trades with. Businesses employ factors of production.
Businesses buy factors of production from households. In return for using the factors of production, the business will remunerate the factors of production. Goods will then be sold to satisfy the needs of the target market. Businesses are profit driven and must pay tax to the government on all profit made.
Foreign sector – Importing and exporting.
Thando exports some of his produce. This brings money into South Africa and help to stabilize the exchange rate.
Government – Taxes, RDP
Government is responsible to provide services to the citizens of the country. These services include police, justice, education, health etc. In order to provide these services Government needs money. All households must pay tax on income. Businesses are taxed on profits made. The South African Government has a special task to develop previously disadvantage communities. This is called the RDP – Reconstruction and Development Program.
Interdependence: (How all the sectors are interlinked?)
The Business (Thando) employs labour from other households in exchange for wages and salaries. The business uses the money that it generates to purchase other capital goods to increase the business capacity. The Business exports goods overseas and thus receives money in return. This money is then invested back into the business or invested in financial institutions. Government claims a portion of the profits for tax and also provides the basic infrastructure in which the business can operate.
Unit 2: The Circular Flow
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EMS Classic Grade 9 Educator’s Guide Chapter 1
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Task 5:
Capital - Money invested into the production of the textbook. This could also take the form of fixed assets such as printers, computers.
Entrepreneurship - The authors of this EMS textbook who planned the writing and printing of the books and then also the marketing and selling of it.
Land - Trees which were used to produce paper which in turn was manufactured into a book.
Labour - Foresters, paper mills, textbook writers
Task 6:
Each learner’s answer will be different, and Educators must check that the correct exchange rate is used. Below is an example given.
1. Price x Units per ZAR (in particular currency)
Name of product:
Nike shoes
Rand Value
R1 400.00
Exchange rate
R1 = $0.13
Imported Currency Value
$103.87
2. South African’s would pay less for items imported from America.
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Unit 3: Price Theory
Price per ice cream Quantity demanded (purchased) Total spent
R10 500 R5 000
R8 750 R6 000
R6 1 000 R6 000
R4 2 000 R8 000
R2 2 200 R4 400
Supply table, the supply curve and the law of supply:
Price per unit of ice cream Quantity offered/supplied
R3 100
R4 200
R5 300
R6 400
R7 500
02468
1012
500 750 1000 2000 2 200
Price
-Ran
d
Quantity
Demand Graph
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EMS Classic Grade 9 Educator’s Guide Chapter 1
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Price per ice cream Quantity demanded Quantity supplied Equilibrium?
R10 100 500 Supply 400 > demand
R8 200 400 Supply 200 > demand
R6 300 300 Equilibrium
R4 400 200 Demand 200 > supply
R2 500 100 Demand 400 > supply
Equilibrium price:
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Task 7:
1. The place where goods and services are bought and sold is called the MARKET. (1)
2. Prices of goods and services are determined by SUPPLY and DEMAND. (2)
3. The higher the demand for a product, the HIGHER the price will be, if the supply stays constant (1)
4. If there are a large number of suppliers selling the same product, there will be competition between them to sell to the same target market. It can therefore be said that an excess supply will lead to LOWER prices. (1)
5. The exchange value of an article is the same as the SELLING PRICE of the article. (1)
6. One of the advantages of competition is that businesses will try to sell the best QUALITY product at the LOWEST price to attract more customers. (2)
Task 8:
1.
Source: www.coveringdelta.wordpress.com [Downloaded 8 October 20xx]
2. The equilibrium point has shifted to the right. This means that the price that the customers are prepared to pay for the product has increased and the quantity has increased too. In other words, more goods can be supplied.
3.
Source: http://www.uri.edu/artsci/newecn/Classes/Art/INT1/Eco/S_D/Comparative.Statics.html [Downloaded 8 October 20xx]
4. The equilibrium point has shifted to the left. The price has increased but the quantity supplied has decreased. So the product becomes more expensive.
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EMS Classic Grade 9 Educator’s Guide Chapter 1
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Task 9:
NUMSA agrees to wage deal in steel and engineering industry:
1. A wage agreement is usually the result of Collective Bargaining which is a process of negotiation between employers and a group of employees. It is an agreement that regulates and stipulates working salaries, working conditions, benefits, rights for workers who are in full-time employment.
2. a) Solidarity and NUMSA
b) Steel and Engineering Industries Federation of South Africa
3. The National Union of Metalworkers of South Africa (Numsa) is the largest trade union in South Africa and the biggest union of metalworkers on the continent.
Source: http://www.huffingtonpost.co.za/camalita-naicker/where-numsa-sas-biggest-and-most-militant-trade-union-is-goin_a_21632347/ [Downloaded: 25 January 2018]
NOTE: COSATA is a Congress of Unions, and the above information may change. Educators need to check at the time of doing the exercise.
4. Mouthpiece for worker’s rights
◦ Collective bargaining for its members
◦ Improve working conditions of employment
◦ Negotiate on behalf of employees
◦ Offer legal advice
◦ Represent employees in disciplinary hearing
◦ Any other relevant
5. Students’ articles’ will dictate answers. Ensure that they address the three issues specifically.
Task 10:
List three careers that you are personally interested in, and the Trade Unions that represent them:
Unit 4: Trade Unions
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EMS Classic Grade 9 Educator’s Guide Chapter 2
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Task 11:
Discount in Rand Amount Paid
1 780 4 420
2 11 445,25 80 116,75
3 3,15 41,85
4 309 927
5 146,88 5 728,12
6 199,13 357,60
7 5 128 5 128
8 1656,90 3 866,10
9 181,80 828,20
10 340 8 160
Chapter 2: FINANCIAL LITERACY
Unit 1: Revision
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EMS Classic Grade 9 Educator’s Guide Chapter 2
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Task 12.1:
ASSETS = OWNER’S EQUITY + LIABILITIES
Number Amount Reason Amount Reason Amount Reason
1 +800 000 Bank increases +800 000 Capital increases
2 +850 000 Land & Buildings purchased
-850 000 Bank increases
3 +6 000 Bank increases +6 000 Current inc (income)
4 -1 500 Bank decreases -1 500 Water & Elec (exp)
5 -2 000 Bank decreases -2 000 Consumable stores (exp)
6 -13 000 Bank decreases -13 000 Wages (expense)
7 +6 450 Equipment increases
-6 450 Bank decreases
8 +9 000 Equipment increases
-9 000 Bank decreases
9 -4 000 Bank decreases -4 000 Advertising (expense)
10 +25 985 Bank increases +25 985 Current inc (income)
11 -11 700 Bank decreases
+11 700 Equipment increases
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EMS Classic Grade 9 Educator’s Guide Chapter 2
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Task 12.2:
No. Journal Source Document Account Debit Account Credit
1 CRJ Duplicate Receipt Bank Capital
2 CPJ Cheque Counterfoil Land and Buildings Bank
3 CRJ Cash Register Roll Bank Current Income
4 CPJ Cheque Counterfoil Electricity Bank
5 CPJ Cheque Counterfoil Consumable Stores Bank
6 CPJ Cheque Counterfoil Wages Bank
7 CPJ Cheque Counterfoil Equipment Bank
8 CPJ Cheque Counterfoil Equipment Bank
9 CPJ Cheque Counterfoil Advertising Bank
10 CRJ Cash Register Roll Bank Current Income
11 CPJ Cheque Counterfoil Equipment Bank
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Task 13:
Cash Receipts Journal of Invisible Cleaners for January 20xx CRJ1
Doc D Details Fol Analysis of Receipts Bank Current
IncomeSundry Amount Fol Details
R01 1 Mr Muscle 205 000 - 205 000 205 000 - Capital
crr 3 Services Rendered 400 - 400 400 -
b/s 7 Books Galore 4 200 4 200 - Rent Income
R02 11 Mr Muscle 70 000 - 70 000 70 000 - Capital
crr 18
Services Rendered 1 790 - 1 790 1 790 -
crr 30
Services Rendered 5 759 - 5 759 5 759 -
287 149 7 949 - 279 200 -
Task 14:
Cash Receipts Journal of DJ’s for ALL for January 20xx CRJ1
Doc D Details Fol Analysis of Receipts Bank Current
IncomeSundry Amount Fol Details
R01 1 Mr Kay 500 000 - 500 000 - 500 000 - Capital
crr 3 Services Rendered 4 000 - 4 000 - 4 000 -
bs 6 ABSA Bank 250 - 250 - Interest Income
R02 15 Mr Kay 50 000 - 50 000 - 50 000 - Capital
crr 19
Services Rendered 21 525 - 21 525 - 21 525 -
crr 20
Services Rendered 5 600 - 5 600 - 5 600 -
R03 29 Mr Kay 50 000 - 50 000 - 50 000 - Capital
631 375 - 31 125 - 600 250 -
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EMS Classic Grade 9 Educator’s Guide Chapter 2
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Task 15:
Cash Receipts Journal of Zippy’s Waste Removal for October 20xx CRJ1
Doc D Details Fol Analysis of Receipts Bank Current
IncomeSundry Amount Fol Details
R01 1 Zola Seven 300 000 - 300 000 - Capital
crr Services Rendered 900 - 300 900 - 900 -
crr 4 Services Rendered 880 - 880 - 880 -
crr 9 Services Rendered 1 430 - 1 430 - 1 430 -
R02 15 Mr Homeless 5 000 - 5 000 - Rent Income
R03 Zola Seven 50 000 - 55 000 - 50 000 - Capital
crr 23 Services Rendered 750 - 750 - 750 -
b/s 28 FNB 30 - 30 - 30 - Interest
Income
358 990 - 3 960 - 355 030 -
Task 16:
Cash Payment Journal of Reds Hairdresser for January 20xx CPJ1
Doc Day Name of Payee Fol Bank Wages Stationery Sundry Amount Fol Details
Q 541 3 Doring
Distributors 5 550 - 5 550 -
542 Cash 14 000 - 14 000 -
543 5
Cresta Management Services
8 990 - 8 990 - Rent Expense
544 Teddy Suppliers 4 645 - 4 645 - Stationery
545 9 Cash 7 220 - 7 220 -
546 15 I Ivans 9 300 - 9 300 - Equipment 547 R Ramsy 6 900 - 6 900 - Trading
Inventory 548 21 Metro Cash and
Carry 1 200 - 1 200 -
549 Cash 4 625 - 4 625 -
550 30 Trip Repairs 4 880 - 4 880 - Repairs
551 Cash 10 300 - 10 300 -
77 610 - 36 145 - 6 750 - 34 715 -
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EMS Classic Grade 9 Educator’s Guide Chapter 2
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Task 17:
Cash Payment Journal of Eric’s Plumbers for June 20xx CPJ1
Doc Day Name of Payee Fol Bank Material Cost Equipment Sundry
Amount Fol Details
Q 222 1 Municipality 892 - 892 - Water and
Electricity
223 Fran’s Properties 5 600 - 5 600 - Rent Expense
224 Comp-Limited 10 000 - 10 000 -
225 5 Wobker Plumbers 2 563 - 2563 -
226 Sam’s Suppliers 785 - 785 - Stationery
227 8 Cash 4 156 - 4 156 - Wages
228 10 James’ Stores 4 887 - 4 887 -
229 15 ROPCC 1 580 - 1580 -
230 Hart’s Wholesalers 6 990 - 6 990 -
231 Cash 7 500 - 7 500 - Wages
232 26 Beta Stores 2 560 - 2 560 -
233 Telkom 4 100 - 4 100 - Telephone
234 29 Car CC 1 600 - 1 600 - Repairs
235 30 Sam’s Suppliers 450 - 450 - Stationery
53 663 - 4 143 - 2 4437 - 25 083 -
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Task 18:
Cash Receipt Journal of Topies Tailors for October 20xx CRJ1
Doc D Details Fol Analysis of Receipts Bank Current
IncomeSundry Amount Fol Details
R 01 1 Mrs Topies 200 000 00 200 000 - 200 000 - Capital
crr 4 Services rendered 12 000 00 12 000 - 12 000 -
crr 6 Services rendered 4 500 00 4 500 -
R 02 Hilda Cronje 2 220 00 6 720 - 2 220 - Rent income
R 03 11 Mrs Topies 205 000 00 205 000 - 205 000 - Capital
crr 24
Services rendered 6 890 00 6 890 - 6 890 -
430 610 - 23 390 - 407 220 -
Cash Payment Journal of Topies Tailors for October 20xx CPJ 1
Doc Day Name of Payee Fol Bank Stationery Wages Sundry Amount Fol Details
Q01 1 Colombo Estates 5 550 - 5 550 - Rent expense
02 4 Cash 3 170 - 3 170 -
03 6 Montana- Traders 55 - 55 -
04 10 Fielas Insureres 6 640 - 6 640 - Insurance
05 11 Sommer Lekker 980 - 980 - Packing material
06 Cash 5 900 - 5 900 -
07 15 Donkie Traders 2 850 - 2 850 -
08 Rhodes Furniture 11 000 - 11 000 - Equipment
09 23 Steve’s Motors 122 000 - 122 000 - Vehicles
10 25 Montana - Traders 145 - 145 -
11 30 Computer CC 4 000 - 4 000 - Equipment
162 290 - 3 050 - 9 070 - 150 170 -
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Task 19:
Cash Receipt Journal of Troy Hairdresser for January 20xx CRJ 1
Doc D Details Fol Analysis of Receipts Bank Current
IncomeSundry Amount Fol Details
R 01 3 Mrs Gabriella 395 000 395 000 Capital
Crr Services rendered 6 500 401 500 6 500
Crr 13 Services rendered 12 985 12 985 12 985
Crr 20 Services rendered 4 000 4 000
R 02 Mrs Mooi 105 000 109 000 105 000 Capital
Crr 29 Services rendered 775 775 775
524 260 24 260 500 000
Cash Payment Journal of Troy Hairdresser for January 20xx CPJ 1
Doc Day Name of Payee Fol Bank Equipment Wages Sundry Amount Fol Details
Q 01 3 Tina’s Traders 3 450 3 450
02 Dik-Daan Estates 5 980 5 980 Rent expense
03 10 Rooibos-Rand 6 700 6 700
04 13 Siembamba Estates 175 000 175 000 Land and
buildings 05 15 Jimmy’s 10 700 10 700
06 Bennies Dealers 1 600 1 600 Packing material
07 20 Cash 1 200 1 200
08 29 Cash 555 555
09 30 Tops traders 558 558 Stationery
205 743 20 850 1 755 183 138
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Task 20:
Cash Receipts Journal of Rambo Services - August 20xx CRJ1
Doc D Details Fol Analysisof receipt Bank Current
IncomeSundry Amount Fol Details
R01 1 R Rambo 78 000 - 78 000 - 78 000 - B1 Capital
CRR 10 Services rendered 7 125 - 7 125 - 7 125 -
CRR 18 Services rendered 2 560 - 2 560 - 2 560 -
CRR 25 Services rendered 3 322 - 3 322 - 3 322 -
R02 30 R. Rambo 49 300 - 49 300 - 49 300 - B1 Capital
R03 31 F. Frans 4 000 - 4 000 - 4 000 - N2 Rent income
144 307 - 13 007 - 131 300 -
B2 N1
Cash Payments Journal of Rambo Services - August 20xx CPJ1
Doc D Name of Payee Fol Bank Equipment Wages Sundry Amount Fol Detail
01 1 Fiela Frames 640 - 640 - N4 Stationery
02 Leon’s Estates 95 000 - 95 000 - B4 Land & Buildings
03 8 Silly Stores 3 880 - 3 880 -
04 13 Cats Dealers 6 700 - 6 700 -
05 15 C N A 962 - 962 - N4 Stationery
06 19 Toyota Dealers 1 105 - 1 105 - N5 Repairs
07 Steve’s CC 555 - 555 - N6 Packing material
08 22 Cash 1 890 - 1 890 -
09 25 Silly Stores 1 444 - 1 444 -
10 26 Cash 7 350 - 7 350 -
11 28 Durban Spa 5 830 - 5 830 - B5 Drawings
12 C N A 88 - 88 - N4 Stationery
13 30 Rob Robertse 7 600 - 7 600 - N7 Salary
133 044 12 024 - 9 240 - 111 780 -
B2 B3 N3
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General Ledger of Rambo Services
Balance Sheet Section
Capital B1
20xx
Aug1 Bank CRJ 78 000 00
30 Bank CRJ 49 300 00
127 300 00
Drawings B2
20xx Aug 28 Bank CPJ1 5 830 00
Land and Buildings B3
20xx Aug 1 Bank CPJ 95 000 00
Equipment B4
20xx Aug 31 Bank CPJ 12 024 00
Bank B5
20xx Aug 31 TotalReceipts CRJ 144 307 00 20xx
Aug 31 Total Payments CPJ 133 044 00
Balance C/d 11 263 00
144 307 00 144 307 00
Sept 1 Balance B/d 11 263 00
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Task 21:
Cash Receipts Journal of Dainfern CC for February 20xx CRJ1
Doc D Details Fol Analysis of Receipts
Bank Amount
Current Income
Sundry Amount Fol Details
R 01 1 Mrs. Randall 550 000 - 550 000 - 550 000 - B1 Capital
CRR 10 Services rendered 1 200 - 1 200 - 1 200 -
R 02 12 Mrs. Randall 100 000 - 100 000 - B1 Capital
CRR Services rendered 2 333 - 102 333 - 2 333 -
R 03 15 Baby Blue 4 100 - 4 100 - N2 Rent income
CRR Services rendered 755 - 4 855 - 755 -
CRR 22 Services rendered 4 560 - 4 560 - 4 560 -
CRR 28 Services rendered 8 696 - 8 696 - 8 696 -
671 644 - 17 544 654 100 -
B5 N1
Cash Payments Journal of Dainfern CC for February 20xx CPJ1
Doc D Name of Payee Fol Bank Wages Stationery Sundry Amount Fol Details
01 1 Dean Developers 250 000 - 250 000 - B2 Land and
Buildings
02 4 Municipality 560 - 560 - N5 Water and Electricity
03 6 Cash 1 500 - 1 500 -
04 FRB Partnership 480 - 480 -
05 9 Manie Motors 185 000 - 185 000 - B3 Vehicles
06 12 Cash 11 500 - 11 500 -
07 17 Mark-Traders 6 980 - 6 980 - N6 Packing material
08 22 Rina Jansen 2 500 - 2 500 - N7 Rent expense
09 28 Cash 4 230 - 4 230 -
10 Sam’s Stationery 8 700 - 8 700 -
471 450 17 230 9 180 445 040
B5 N3 N4
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General Ledger of Dainfern CC
Capital B1
20xx Feb 1 Bank CRJ1 550 000 -
12 Bank CRJ1 100 000 -
650 000 -
Land and Buildings B3 20xx Feb 1 Bank CPJ1 250 000 -
Vehicles B420xx Feb 8 Bank CPJ1 185 000 -
Bank B1 20xx Feb 28
Total Receipts or Sundry Accounts
CRJ1 671 644 - 20xx Feb 28
Total Payments or Sundry Accounts
CPJ1 471 450 -
Balance C/d 200 194 -
671 644 - 671 644 -
Mar 1 Balance B/d 200 194 -
Current Income N120xx Feb 28 Bank CRJ1 17 544 -
Rent Income N2
20xx Feb 15 Bank CRJ1 4 100 -
Wages N3 20xx Feb 28 Bank CPJ1 17 230 -
Stationery N4 20xx Feb 28 Bank CPJ1 9 180 -
Water and Electricity N5 20xx Feb 3 Bank CPJ1 560 -
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Task 22:
Cost price Mark-Up Selling price
1) R 100 R50 R150
2) R 880 10% R968
3) R4 200 25% R5 250
4) R999 5% R1 048.95
5) R909.09 10% R1 000
6) R2 000 30% R2 600
7) R4 217.86 40% R 5 905
8) R2 933.33 50% R4 400
9) R4 500 100% R9 000
10) R7 500 20% R9 000
Packing Material N6 20xx Feb 18 Bank CPJ1 6 980 -
Rent Expense N7 20xx Feb 21 Bank CPJ1 2 500 -
Unit 2: Cash Transactions of a trading business - Sole Trader
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Task 24:
Cash Receipt Journal of Vaughn Retailers for December 20xx CRJ 1
Doc Day Details FolAnalysis
of Receipts
Bank Sales Cost of sales
Debtors control
Sundry Amount Fol Details
R 01 1 Ms
Vaughn 500 000 500 000 500 000 Capital
crr 5 Sales 10 500 10 500 10 500 7 500
crr 16 Sales 12 040 12 040 8 600
R 02 Ms
Vaughn 32 000 44 040 32 000 Capital
crr 18 Sales 18 200 18 200 18 220 13 000
crr 20 Sales 16 800 16 800 16 800 12 000
R 03 28 Ms
Vaughn 20 000 20 000 Capital
crr Sales 8 932 28 932 8 932 6 380
618 472 66 492 47 480 552 000
Task 23:
Cash Receipt Journal of Pumpkin-Printers for March 20xx CRJ1
Doc Day Details FolAnalysis
of Receipts
Bank Sales Cost of sales
Debtors control
Sundry Amount Fol Details
R001 1 Mr Pumpkin 155 000 155 000 Capital
crr 3 Sales 1 500 1 500 1 500 1 000
crr 10 Sales 3 000 3 000 2 000
R002 Mr Banana 3 000 6 000 3 000 Rent
Income
crr 18 Sales 9 000 9 000 6 000
B/S FNB 95 95 Interest Income
R003 Mr Pumpkin 66 000 66 000 Capital
crr 22 Sales 4 500 4 500 4 500 3 000
R004 30 Mr Pumpkin 269 000 269 000 269 000 Capital
511 095 18 000 12 000 3 095 490 000
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Task 25:
Cash Receipt Journal of Dull Dealers for May 20xx CRJ1
Doc D Details FolAnalysis
of Receipts
Bank Sales Cost of Sales
Sundry Amount Fol Details
R 01 1 Daphne Dull 195 000 195 000 195 000 Capital
crr 5 Sales 2 000 2 000 2 000 1 000
xx 11 Sales 9 000 9 000 4 500
R 02 Daphne Dull 125 000 134 000 125 000 Capital
xx 22 Sales 1 800 1 800 900
R 03 Daphne Dull 30 000 31 800 30 000 Capital
362 800 12 800 6 400 350 000
CASH RECEIPTS JOURNAL
Cash Payment Journal of Dull Dealers for May 20xx CPJ 1
Doc Day Details FolAnalysis of Receipts
Bank Sales Cost of sales
Debtors control
Sundry Amount Fol Details
R01 1 Cash ‘n Carry 3 500 3 500
02 3 Jimmy’s Sole Traders 25 000 25 000
03 5 Cash 6 330 6 330 Wages
04 Survival CC 5 650 5 650
05 11 Packers (Pty) Ltd 955 955 Packing
material
06 16 The Star 320 320 Advertising
07 Sammy’s Shop 2 840 440 2 400
08 Hill Dealers 11 250 11 250
09 22 Cash 5 900 5 900
10 30 Damelin College 31 000 31 000 Drawings
11 B Naude 15 500 15 500 Salary
108 245 440 36 800 16 900 54 105
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Task 26:
General Ledger of Pumpkin Printers
Balance Sheet Section
Bank B1
20xx Mar 31
Total receipts or Sundry Accounts
CRJ1 511 095 -
Trading Inventory B220xx Mar 31 Cost of Sales CRJ1 12 000 -
Nominal Account Section
Sales N120xx Mar 31 Bank CRJ1 18 000 -
Cost of Sales N220xx Mar 31 Trading
Inventory CRJ1 12 000 -
Unit 3: General Ledger and Trial Balance
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Task 27:
General Ledger of
Capital B1
20xx Dec 1 Balance b/d 20 000 -
Bank CRJ1 500 000 - 8 Bank CRJ1 32 000 -
28 Bank CRJ1 20 000 - 572 000 -
Bank B220xx Dec 1 Balance b/d 255 000 -
31 Total Receipts CRJ1 618 472 - 873 472 -
Trading Inventory B320xx Dec 1 Balance b/d 100 000 - 20xx
Dec 31 Cost of Sales CRJ1 47 480 -
Balance c/d 52 520 -
100 000 - 100 000 -20xx Jan 1 Balance b/d 52 520 -
Sales N120xx Dec 1 Total b/d 135 000 -
31 Bank CRJ1 66 472 -201 472 -
Cost of Sales N220xx Dec 1 Total b/d 96 000 -
31 Trading Inventory CRJ1 47 480 -
143 480 -
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Task 28:
General Ledger of Dull Dealers
Balance Sheet Section
Capital B120xx May 1 Balance b/d 105 000 -
Bank CRJ1 195 000 - 11 Bank CRJ1 125 000 -
22 Bank CRJ1 30 000 - 455 000 -
Equipment B220xx May 1 Balance b/d 5 000 -
31 Bank CPJ1 16 900 - 21 900 -
Bank B320xx May 1 Balance b/d 90 000 - 20xx
May 31 Total Payments CPJ1 108 245 -
31 Total Receipts CRJ1 362 800 - Balance c/d 344 555 -
452 800 - 452 800 -June 1 Balance b/d 344 555 -
Trading Inventory B420xx May 1 Balance b/d 60 000 - 20xx
May 31 Cost of Sales CRJ1 6 400 -
3 Bank CPJ1 25 000 - Balance c/d 81 000 -16 Bank CPJ1 2400
87 400 - 87 400 -20xx June 1 Balance b/d 81 000 -
Nominal Account Section
Sales N120xx May 1 Total b/d 120 000 -
31 Bank CRJ1 12 800 -132 800 -
Cost of Sales N220xx May 1 Total b/d 60 000 -
31 Trading Inventory CRJ1 6 400 -
66 400 -
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Task 29:
Trial Balance of Rambo Services - 31 July 20xx
Fol Debit Credit
Balance sheet section
Bank B5 20 700
135 900 135 900
Task 30:
Trial Balance of Cyris Lodge - 31 May 20xx
Fol Debit Credit
Balance sheet section
Capital B1 233 225
Drawings B2 12 100
Land and Buildings B3 100 088
Vehicles B4 35 700
Equipment B5 58 200
Bank B6 30 549
Nominal account section
Interest income N1 9 488
Sales N2 17 268
Rent Income N3 1 998
Interest expense N4 9 003
Salary N5 10 546
Wages N6 4 890
Fuel N7 903
261 979 261 979
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Task 31:
Debtors Journal of King’s Traders for May 20xx DJ1
Doc Day Details / Debtor Fol Sales Cost of Sales
012 5 R. Muller DL1 600 - 400 -
013 9 B. Smit DL2 900 - 600 -
014 12 P. Nel DL3 675 - 450 -
015 15 D. Krantz DL4 1 200 - 800 -
3375 - 2 250 -
Task 32:
Debtors Journal of Queen’s Traders for June 20xx DJDoc Day Details / Debtor Fol Sales Cost of Sales
08 4 Margaret’s Cafe DL1 800 - 350 -
09 8 Dianne’s Boutique DL2 1 200 - 800 -
10 15 Grace Kelly Models DL3 675 - 450 -
11 21 Dianne’s Boutique DL2 780 - 520 -
3 455 - 2 120 -
Debtors Ledger of Queen’s Traders for June 20xx
Margaret’s Cafe DL1
Date Details Fol Debit Credit Balance
20xx June 1 Account Rendered or
Balance 800 -
4 Duplicate Invoice 08 DJ1 800 - 1 600 -
Dianne’s Boutique DL2
20xx June 1 Account Rendered or
Balance 500 -
8 Duplicate Invoice 09 DJ1 1 200 - 1 700 -
21 Duplicate Invoice 11 DJ1 780 - 2 480 -
Grace Kelly Models DL3
20xx June 1 Account Rendered or
Balance 700 -
15 Duplicate Invoice 10 DJ1 675 - 1 375 -
Unit 4: Credit Sales Transactions
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Task 33:
Cash Receipts Journal of Akerman Traders Pty (Ltd) for September 20xx CRJ1
Doc no. Day Details Fol Analysis of
Receipts Bank Sales Cost of sales
Debtors control
Sundry Amount
Fol Details
46 1 L Akerman 200 000 200 000 200 000 Capital
crr 4 Sales 11 500 11 500 8 846,15
47 Mini HP Traders D1 3 000 14 500 3 000
crr 9 Sales 9750 9750 7 500
48 Apple Consultants D2 19 500 29 250 19 500
49 15 Centrino cc D3 30 000 30 000 30 000
crr 18 Sales 26 000 26 000 26 000 20 000
50 28 L Akerman 50 000 50 000 50 000 Capital
349 750 49 125 36 346,15 52 500 250 000
N1 B1 B2
Akerman Traders Pty (Ltd) for September 20xx DJ1Doc Day Details / Debtor Fol Sales Cost of Sales
100 4 Centrino cc DL3 18 000 - 12 000 -
101 7 Apple Consultants DL2 24 000 - 16 000 -
102 9 Centrino cc DL3 10 125 - 6 750 -
103 21 Mini HP Traders DL1 4 500 - 3 000 -
56 625 - 37 750 -
B2/N1 B1/N2
Debtors Ledger of Akerman Traders Pty (Ltd)
Mini HP Traders DL1
Date Details Fol Debit Credit Balance 20xx Sept 1 Account Rendered /
Balance 3 000 -
4 Duplicate Receipt 47 CRJ1 3 000 - - -
21 Duplicate Invoice 103 DJ1 4 500 - 4 500 -
Apple Consultants DL220xx Sept 1 Account Rendered /
Balance 15 000 -
7 Duplicate Invoice 101 DJ1 24 000 - 39 000 -
9 Duplicate Receipt 48 CRJ1 19 500 - 19 500 -
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Centrino CC DL320xx Sept 1 Account Rendered 27 000 -
4 Duplicate Invoice 100 DJ1 18 000 - 45 000 -
9 Duplicate Invoice 102 DJ1 10 125 - 55 125 -
15 Duplicate Receipt 49 CRJ1 30 000 - 25 125 -
General Ledger of Akerman Traders Pty (Ltd)Balance Sheet Section
Trading Inventory20xx Sept 1 Balance b/d 241 000 - 20xx
Sept 30 Cost of Sales CRJ1 36 346 15
Cost of Sales DJ1 37 750 -
Balance c/d 166 903 85
241 000 - 241 000 -
20xx Oct 1 Balance b/d 166 903 85
Debtors Control
20xx Sept 1 Balance b/d 45 000 - 20xx
Sept 30 Bank CRJ1 52 500 -
30 Sales DJ1 56 625 - Balance c/d 49 125 -
101 625 - 101 625 -
20xx Oct 1 Balance b/d 49 125 -
Nominal Account Section
Sales
20xx Sept 1 Total b/d 55 000 -
30 Debtors Control DJ1 56 625 -
Bank CRJ1 49 125 -
160 750 -
Cost of Sales
20xx Sept 1 Total b/d 37 692 -
30 Trading Inventory CRJ1 36 346 15
Trading Inventory DJ1 37 750 -
111 788 15
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Task 34:
No. Assets = Owners Equity + Liabilities
Amount Reason Amount Reason Amount Reason
1 +R600 Debtors Increase +R600 Sales increase
-R450 Trading stock sold -R450 Cost of Sales
2 +R300 Debtors Increase +R300 Sales increase
-R225 Trading stock sold -R225 Cost of Sales
3 ±R300 Debtors paidBank increases
4 ±R150 Debtors paidBank increases
Task 34.1:
Debtors Allowances Journal of Wazowski Suppliers for June 20XX DAJ
Doc Day Debtor Fol Debtors allowances Cost of sales
CN25 4 Randall Boggs 805 - 460 -
CN26 10 J Sullivan 560 - 320 -
CN27 18 Waternoose 227 50 130 -
1 592 50 910 -
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Task 35:
Creditors Journal of Olympic Shop for March 20xx CJ1
Doc Day Creditor Fol Creditors Control
Trading Inventory Stationery Sundry
Amount Fol Details
25 2 Bolt & Run C1 8 000 - 8 000 -
26 8 Zeus’s Packagers C2 578 - 578 -
27 15 Johnson Wholesalers C3 18 000 - 18 000 -
28 19 Johnson Wholesalers C3 2 000 - 2 000 - Stationery
29 28 Bolt & Run C1 9 000 - 9 000 -
37 578 - 35 000 - 578 - 2 000 -
Creditors Ledger of Olympic Shop
Bolt & Run C1
Date Details /Document number Fol Debit Credit Balance 20xx March 2 Original Invoice 25 CJ1 8 000 - 8 000 -
28 Original Invoice 28 CJ1 9 000 - 17 000 -
Zeus’s Packagers C220xx March 8 Original Invoice 26 CJ1 578 - 578 -
Johnson Wholesalers C320xx March 15 Original Invoice 27 CJ1 18 000 - 18 000 -
19 Original Invoice 28 2 000 - 20 000 -
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Task 36:
NOTE: Account rendered or Balance may be used
Creditors Ledger of Orange County Traders
Purple Rain CL1
Date Details /Document number Fol Debit Credit Balance 20xx March 1 Account Rendered 2 455 -
2 Original Invoice 23 CJ6 2 898 - 5353 -
21 Original Invoice 28 CJ6 6 333 - 11 686 -
28 Cheque 76 9 231 - 2 455 -
Black Forest CL220xx March 1 Account Rendered 943 -
Pink Floyd CL320xx March 1 Account Rendered 8 992 -
Cheque CPJ6 3 000 - 5 992 -
5 Original Invoice 24 CJ6 5 294 - 698 -
18 Original Invoice 27 CJ6 2 467 - 3 165 -
28 Original Invoice 29 CJ6 822 - 3 987 -
Blue Steel CL420xx March 1 Account Rendered 2000 -
9 Original Invoice 25 CJ6 9 773 - 11 773 -
12 Cheque 74 CPJ6 9 773 - 2 000 -
13 Original Invoice 26 CJ6 1 200 - 3 200 -
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General Ledger of Orange County TradersBalance Sheet Section
Equipment20xx Mar 9 Creditors
Control CJ6 9 773 -
Trading Inventory
20xx Mar 1 Balance b/d 25 698 -
31 Creditors Control CJ1 12 898 -
Bank CPJ 2 000 -
40 596 -
Creditors Control
20xx Mar 31 Bank CPJ6 22 004 - 20xx
Mar 1 Balance b/d 14 390 -
Balance c/d 21 173 - 31 Sundry accounts CJ6 28 787 -
43 177 - 43 177 -
20xx April 1 Balance b/d 21 173 -
Nominal Account Section
Stationery
20xx Mar 1 Total b/d 329 -
31 Creditors control CJ6 6 116 -
6 445 -
Telephone
20xx Mar 3 Bank CPJ6 567 -
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Task 37:
No. Assets = Owners Equity + LiabilitiesAmount Reason Amount Reason Amount Reason
1 +R2 000 Trading Inventory purchased +R2 000 Owe Creditors
more
2 -R2 500 Stationery (exp) +R2 500 Owe Creditors
more
3 -R2 000 Bank Decreases -R2 000 Owe Creditors less
4 -R1 250 Bank Decreases -R1 250 Owe Creditors less
Task 37.1:
Creditors Allowances Journal of ABC Suppliers for June 20xx CAJ
Doc Day Details Fol Creditors Control
Trading Stock Stationery Sundry
Amount Fol Details
DN1 2 Mkhize Suppliers 220 - 180 - 40 -
DN2 15 Top Shot Stores 260 - 260 -
DN3 21 Top Gear Advertisers 202 - 202 -
682 - 440 - 242 -
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Task 38:
Trial Balance of Olympic Clothes – 31 August 20xx
Fol Debit Credit
Balance Sheet section
Capital B1 400 000
Drawings B2 80 000
Land and Buildings B3 520 000
Vehicles B4 255 000
Equipment B5 70 000
Debtors Control B6 54 000
Trading Stock B7 148 000
Bank B8 38 000
Petty Cash B9 1 500
Cash Float B10 2 000
Creditors Control B11 44 500
Mortgage Loan: FNB B12 230 000
Nominal Account section
Sales N1 890 000
Cost of Sales N2 256 000
Rental Income N3 150 000
Interest Income N4 3 800
Wages N5 50 000
Stationery N6 4 500
Salary N7 172 000
Water and Electricity N8 7 300
Advertising N9 2 000
Fuel N10 7 000
Insurance N11 24 000
Telephone N12 4 000
Interest on Loan: ABC Bank N13 23 000
1 718 300 1 718 300
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NOTE: Also referred to as a Statement of Profit and Loss Olympic ClothesIncome Statement for year ended on 31 August 20xx Sales 890 000 -
Cost of Sales (256 000 -)
Gross Profit 634 000 -
Income for services rendered 0
Other operating income 150 000 -
Rental Income 150 000 -
Operating expenses (270 800 -)
Wages 50 000 -
Stationery 4 500 -
Salary 172 000 -
Water and Electricity 7 300 -
Advertising 2 000 -
Fuel 7 000 -
Insurance 24 000 -
Telephone 4 000 -
Interest Income 3 800 -
Interest Expense (23 000 -)
Net profit for the year 494 000 -
Olympic ClothesBalance Sheet on 31 August 20xxASSETS Note
Non-Current Assets 845 000 -
Tangible Assets 1 845 000 -
Current Assets 243 500 -
Inventory 148 000 -
Trade and other receivables 54 000 -
Cash and cash equivalents 2 41 500 -
TOTAL ASSETS 1 088 500 -
EQUITY and LIABILITIES
Owner’s Equity 3 814 000 -
Non-Current Liabilities 230 000 -
Mortgage Loan: FNB 230 000 -
Current Liabilities 44 500 -
Trade and other payables 44 500 -
TOTAL EQUITY AND LIABILITIES 1 088 500 -
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Notes to the Balance Sheet:
1. Tangible Assets
Land and Buildings R520 000
Vehicles R255 000
Equipment R 70 000
R845 000
2. Cash and Cash Equivalents
Bank R38 000
Petty cash R 1 500
Cash Float R 2 000
R41 500
3. Owners equity
Capital balance R400 000
Net Profit R494 000
Drawings (80 000)
R814 000
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Task 39:
Profitability ratio:
==> Operating expenses on Sales.
(16 530 ÷ 90 000) x 100 = 18,4%
==> Net profit on Sales.
(73 970 ÷ 90 000) x 100 = 82,2%
Liquidity ratio:
Current assets : Current liabilities
97 650 : 41 250
2,4 :1
This means that for every R1 that the business needs to pay short term debt, they are able to generate R2.40 in short term assets. In other words, the business is liquid because short term liabilities can be covered by short term assets.
Solvency ratio:
Total assets : Total liabilities
295 650: 141 250
2,1:1
If the business is Insolvent it means the business is bankrupt, ie owes more than it owns. In this case the business is solvent because for every R1 is owes (liabilities) it is able to generate R2.10 if all assets are sold.
Return on Investment
==> Return on Owner’s equity = Net profit/average owners equity x 100/1
(73 970 ÷ 154 400) x 100 = 47,9%
Return on total capital employed = Net profit/(Owner’s equity + long term borrowed capital) x 100/1
73 970 ÷(154 400 + 100 000) x 100 = 29,1%
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Task 40:
Use the assessment grid to assess the learners :
Criteria
Are all 3 sectors labelled ? 2
Are all 3 examples listed ? 2
Have suitable pictures been used ? 2
Is the poster neatly presented ? 2
Has a link been shown between the sectors ? 2
10
Task 41:
Identify the sector that the following businesses operate in.
Business Sector Business SectorPrivate hospital Tertiary Construction company SecondaryCarpentry Secondary Chicken Farm PrimaryPrinting Press Tertiary BT Games TertiaryEdgars Tertiary Transnet TertiaryCheckers All Dischem Secondary and TertiaryLawyers Tertiary Plumber TertiaryForestry Primary Commercial Fishing AllSter Kinekor Tertiary Fish Monger PrimaryBeef farm Primary KFC Tertiary
NOTE: Students could argue additional sectors, e.g. the fishmonger may sell his own wares. The motivation, and showing understanding of the concept is what is important.
Chapter 3: ENTREPRENEURSHIP
Unit 1: Sectors of the Economy
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Task 42:
Ensure that groups are brainstorming widely and looking at possibilities and opportunities, depending on the school policy i.e. are they able to sell at sports functions or only at the market day?
What are their options: What access do they have to goods or services through parents etc? Mindmap should be detailed before they make a decision. See Worksheet 1 at end of book.
Unit 2: Functions of a Business
Task 43:
Ensure that they look at all the FOP: Capital, Raw Materials, Labour and Entrepreneurship and address each one, even if, for example, they will not be using any outside labour.
Name must be appropriate and have a reason – what does it represent? Do they have a logo and business identity?
Ensure that they have covered all aspects regarding purchasing - do they have serviettes if it is a food product, do they have wrapping, receipt books (or printed receipts) etc.?
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Task 44:
Principal:
○ They way he/she dresses as they meet a lot of parents and important people
○ The way they speak to school at assemblies, parents, prospective parents and other gatherings
Staff
○ The way they handle parents
○ The way they represent the school at inter-school meetings/ sports events/ exam committees/marking sessions etc.
Receptionists
○ The way they answer the phone
○ The information they have to direct personal or phone enquiries to the right people
○ The way they handle upset parents, suppliers etc (remember they are at the front line of service)
Prefect
○ the way they treat juniors and whether they earn respect.
○ interaction with staff or people from other schools
Captain of Sports team
○ the way they handle team and competition
○ the way they lead and accept defeat gracefully
Yourself
○ the way you wear your uniform and act when in public
○ greeting or helping visitors on campus
Any other relevant.
Task 45:
Application based, depending on school.
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Task 46:
Application based depending on the business that each group is planning.
Task 47:
Advert design based on AIDA critria and marked on rubric in Worksheet 4.
Unit 3: Business Plan
YOUR VISION IS OUR MISSION
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Economic and Management Sciences Classic for Grade 9This CAPS aligned Grade 9 Studying EMS Classic book covers all the aspects of the EMS curriculum, taking the student on a journey where they will discovery accounting principles and learn about the exciting world of business and economics. It exposes them to all the aspects of Business Studies, Accounting and Economics that will assist them in making subject choices for the FET phase.
Bubbles Inside‘Bubbles’ are short, interactive online lessons that allow learners to revise concepts and get additional examples and explanations. Simply scan the QR codes or click on the active links in the eBook version.
www.excompublishers.co.za
Introducing bubbles