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Economic and Management Sciences Grade 9
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Gr 9-Economic and Management Sciences-Study Guide
Í2)È-E-EMS-SG01HÎ
ECONOMIC AND MANAGEMENT SCIENCES STUDY GUIDE Grade 9
A member of the FUTURELEARN group
Economic and Management Sciences Study guide
1809-E-EMS-SG01
CAPS aligned
JVW Earle SM Earle
Study Guide G09 ~ Economic and Management Sciences
CONTENTS Page in workbook
LESSON ELEMENTS PREFACE YEAR PLAN
Page in study guide
Week 1 Revision of Grade 8 work FINANCIAL LITERACY: CASH RECEIPTS AND THE CASH PAYMENTS JOURNALS Week 2 Cash transactions of a trading business Lesson 1 − 2 Activity 1 Week 3 Lesson 3 Effect of cash transactions on the accounting equation Activity 2 1 Activity 3 2 THE ECONOMY: ECONOMIC SYSTEMS Week 4 Lesson 4 The three important economic systems Lesson 5 Origin of the different economical systems Lesson 6 Advantages, disadvantages and characteristics of each of the economic systems and the global economy Activity 4 Activity 5 Activity 6 FINANCIAL LITERACY: GENERAL LEDGER AND TRIAL BALANCE (SOLE TRADER) Week 5 – 6 Posting of cash transactions Lesson 7 − 10 Activity 7 4 Week 7 Lesson 11 − 12 Preparation of a Trial Balance of a trading business Activity 8 9 THE ECONOMY: THE ECONOMIC CYCLE Week 8 Lesson 13 − 14 The participants in the economic cycle of a closed economy Activity 9 Week 9 Lesson 15 Flow of goods and services Lesson 16 Money and factors of production in the cycle of a closed economy Week 10 Lesson 17 − 18 Flow diagram of an economic cycle Activity 10 15 UNIT 2 Week 1 Revision of work done in first term and an overview what will be done in the second term. FINANCIAL LITERACY: CREDIT TRANSACTIONS – DEBTORS Week 2 Lesson 19 Credit sales and debtors Lesson 20 National Credit Act
10 12 15 16 19
20 22 23 24 25 25
26 31 35 38
39 41 41 43 43 44 46
Week 3 Lesson 21 Lesson 22 Week 4 Lesson 23
Debtors discount Accounting cycle
Posting of transactions to the Debtors Journal (DJ) Activity 11 Posting of goods received from debtors in the Cash Lesson 24 Receipt Journal Activity 12 THE ECONOMY: PRICE THEORY Week 5 The Law of Demand, supply curve and graphic Lesson 25 representation of the demand curve Activity 13 Activity 14 The Law of Supply, supply curve and graphic Lesson 26 representation of the supply curve Activity 15 Week 6 Lesson 27 Equilibrium price and quantity Activity 16 Lesson 28 Change in the quantity demanded and supplied Week 7 Lesson 29 Increase and decrease of demand and supply Lesson 30 Graphic representation of changes in demand and supply ENTREPRENEURSHIP: SECTORS IN THE ECONOMY Week 8 Lesson 31 Sectors in the economy Lesson 32 Continuous use of resources in the three sectors Activity 17 Activity 18
61 63 63 64 66 67 68 69 70 72
73 76 76 79 81
Week 1 Revision of work done in term 2 and an overview of work to be done in term 3. THE ECONOMY: TRADE UNIONS Week 2 Lesson 33 Concept of trade unions and their historical development Activity 19 Lesson 34 Roles and responsibilities of trade unions in South-Africa Week 3 Lesson 35 Effect of trade unions on businesses Lesson 36 Contribution of trade unions to sustainable growth and development Activity 20 FINANCIAL LITERACY: CREDIT TRANSACTIONS – DEBTORS Week 4 Lesson 37 –39 Posting to the Debtors journal and the General ledger Week 5 Lesson 40
The effect of credit transactions on the accounting equation Activity 21
85 87 87 88 88 89
FINANCIAL LITERACY: CREDIT TRANSACTIONS – CREDITORS Week 6 Lesson 41 Creditors and creditors discount Lesson 42 Accounting cycle Activity 22 27 Week 7 Lesson 43 Noting of transactions in the Creditors Journal (CJ) and Creditors Discount Journal (CDJ) Activity 23 28 ENTREPRENEURSHIP: BUSINESS FUNCTIONS Week 8 Lesson 44 Business functions Lesson 45 – 46 The role and importance of business functions Activity 24 30 Activity 25 FINANCIAL LITERACY: CREDIT TRANSACTIONS – CREDITORS (PAYMENTS) Week 9 Lesson 47 Posting of payments to creditors in the Cash payments journal (CPJ) Lesson 48 Posting to the Creditors Ledger and the General Ledger and the effect of credit transactions on the accounting equation Activity 26 35 UNIT 4 Week 1 Revision of work done in term 3 and an overview what is to be done in term 4. FINANCIAL LITERACY TRANSACTIONS: CASH AND CREDITS TRANSACTIONS Week 2 – 3 Lesson 49 – 51 Posting of cash- and credit transactions of a side trader in the subsidiary journals Week 3 – 4 Lesson 52 – 54 Preparing a Trial Balance Activity 27 35 ENTREPRENEURSHIP AND BUSINESS PLAN Lesson 55 Concept of a business plan Activity 28 Week 5 Lesson 56 Components of a business plan Activity 29 Lesson 57 Format of a business plan Activity 30 Week 6 Lesson 58 Production plan, marketing plan, management plan Activity 31 Lesson 59 SWOT analysis and conclusion Activity 32 Week 7 Lesson 60 Week 8 – 9
103 105 106 113
125 127 137 141 142 143 143 144 144 147 149 150 151
Financial Plan
Preparation for the examination; study techniques for the examination.
GLOSSARY BIBLIOGRAPHY AND REFERENCES
YEAR PLAN TERM 1
Financial literacy: Cash Receipts Journal and Cash Payments Journal The economy: Economic systems Financial literacy: General Ledger and trial balance The economy: The circular flow Revision
STARTING DATE
Financial literacy: Credit transactions – debtors 8 The economy: Price theory 9 Entrepreneurship: Sectors of the economy 10 June examination 3
11 Revision 12 The economy: Trade unions 13 Financial literacy: Credit transactions – debtors 14 Financial literacy: Credit transactions – creditors 15 Entrepreneurship: Functions of a business 16 Financial literacy: Credit transactions – creditors
COMPLETION DATE
17 Revision 18 Financial literacy: Transactions – cash and credit 19 Entrepreneurship: Business plan 20 Examination preparation 21 November examination
UNIT 1 STUDY/REVISION: Read through the following segment and answer the questions that follow to refresh your memory on what was discussed during Economic and Management Sciences in Grade 8.
Revision activity: Answer the following questions: Indicate whether the following statements are TRUE or FALSE. Households are producers, because they buy products 1 from businesses that produce products. The government supplies resources and services to 2 households and is therefore a producer. The Minister of Finances decides how to spend the 3 money collected by the government. A modern population is industrialised and uses science 4 and thoughts to explain things. Financial markets are markets where people and 5 companies trade financial assets like shares and effective shares. A democracy is a system whereby all the inhabitants of 6 a country can vote. Businesses are consumers, because they buy or use 7 households labour to produce their products or to render a service. Standard of living describes the availability of things 8 that make people’s live more comfortable. A market is where people buy and sell goods and 9 services. 10 Businesses are producers, because they produce goods and services to sell.
FINANCIAL LITERACY: CASH RECEIPTS JOURNAL AND CASH PAYMENT JOURNAL LEARNING AIMS After completing this lesson, you must be able to do the following: Cash Payments Journal Cash Receipts Journal The effect of cash transactions on the accounting equation.
INTRODUCTION Accounting originates when a transaction takes place. A transaction takes place every time money exchanges hands between the buyer and the seller. This can be for goods bought or sold or for services rendered. Two types of businesses: 1. 2.
Trading business: Buys and sells goods (trading stock) e.g. supermarket. Service business: Only provides a service e.g. hairdresser or dentist.
Every time a transaction takes place, a source document is issued; an original with a duplicate. The client receives the original while the business uses the duplicate to record the transaction in different journals.
CASH TRANSACTIONS OF A TRADING BUSINESS Trading businesses sell trading stock at a profit. There are always two amounts involved when trading stock is sold, namely a cost price and a selling price. A trader will add a certain profit mark-up (percentage) to the cost price to calculate the selling price. Lesson 1 – 2 Let’s look at the calculation of the cost price, profit mark up and the selling price.
COST PRICE + PROFIT MARK-UP = SELLING PRICE Calculating cost price: Use a formula: S .P 100 × 1 100 + % PROFIT Given : S .P = R600 Pr ofit = 20%
600 100 × 1 120 = R500
Calculating percentage profit: Use a formula: Profit margin is calculated on the Cost Price (money invested) Selling Price – Cost Price = Profit Given:
Profit = R600 – R500 = R100 PROFIT 100 × C.P 1 100 100 = × 500 1 = 20%
Profit Margin =
Calculating selling price: Use a formula: C.P 100 + % PROFIT × 1 100 Given : C.P = R500 Pr ofit = 20% 500 120 (100 + 20) S= .P × 1 100 = R600 .P S=
ACTIVITY 1 Complete the following table: Cost price (R) 1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
200 500 (c) (d) 800 1 750 4 450 3 000 (i) 2 800
Profit mark-up % 25 % 30 % 40 % 20 % (e) (f) 60 % (h) 25 % (j)
Selling price (R) (a) (b) 420 2 400 1 200 2 625 (g) 4 050 2 000 3 430
SOURCE DOCUMENTS: Cash is received or paid out on a daily basis. A source document is issued as proof that a transaction took place. The original document is issued to the client. The trader uses the duplicate to record these transactions in the cash receipts and cash payments journal on a daily basis. CASH RECEIPTS JOURNAL: SOURCE DOCUMENTS Cash Register Roll (CRR) Duplicate Receipts Bank Deposit Slip Bank Statement
TRANSACTION Cash sales Cash received Money deposited in bank account (analysis of receipts in CRJ) Cash directly deposited into bank account Electronic transfers
Example: S. Stevens is the owner of Stevens Traders. Record the following transactions in the Cash Receipts Journal.
Transactions for March 2013 1. S. Stevens deposited R100 000 as capital contribution. The accountant issued receipt 01. 5. Cash sales R3 500. Cost price R2 800. Receive a cheque from B. Bouwer for renting part of the building R7 200. The accountant issued receipt 02. 10. Cash sales R2 400. Profit margin 20% on cost price.
Solution: CASH RECEIPT JOURNAL OF STEVENS TRADERS FOR MARCH 20.3 Doc No 01 CRR 02 CRR
Details S. Stevens Sales B. Bouwer Sales
Analysis of Receipts
Bank 100 000
3 500 00 7 200 00 2 400 00
Cost of Sales
Sales 00 00
10 700 00 2 400 00
Sundry Accounts Amount Fol. Details 100 000 00 Capital 7 200 00
Rent Income
The analysis of the receipts column does not have a total. All the cash has been deposited in the bank. On 5 March, two transactions were recorded. The two amounts were added and the total entered in the Bank column.
EFFECT OF CASH TRANSACTIONS ON THE ACCOUNTING EQUATION Lesson 3 Effect on Accounting Equation:
OWNER’S EQUITY
LIABILITIES
Cash increased and capital increased Cash increased Trading stock decrease & R700 profit (Owner’s Equity) Cash increased and owner’s equity increased Cash increased; trading stock decreased Profit on sales = R400
– R2 000 R108 300
Cash transactions of a trading business and the effect on assets and owner’s equity:
A trading business buys merchandise (goods) with the purpose of selling it at a profit. The merchandise is known as trading stock. Trading stock is a current asset for a trading business because it will be converted to cash within a short period of time (usually one year).
Trading stock is purchased to be sold at a profit.
Purchasing trading stock When a trading business buys trading stock and pays by cheque, the transaction will have the effect of decreasing the asset cash and increasing the asset trading stock.
Trading stock purchased by cheque, R500.
Selling trading stock When a trading business sells trading stock for cash, the transaction will have the effect of increasing the asset cash by the selling price and decreasing the asset trading stock by the original cost. As the selling price is normally greater than the original cost, the owner’s equity increases by the difference, which is the profit.
Trading stock (cost price R500) sold for cash, R800
Trading stock is a current asset.
Assets – R500 (cash decreases) + R500 (trading stock increases)
Assets + R800 (cash increases) – R500 (trading stock decreases) Hence owner’s equity + R300 (profit)
ACTIVITY 2 This activity must be completed in your workbook. Show what effect each of the following transactions has on the assets and/or owner’s equity. Use a “+” to indicate an increase and a “–” to indicate a decrease. Give the amount concerned, and a reason in each case. Transactions by Brown Traders, owner D. Brown July 20.1 1.
2. 3. 4. 5. 6. 7.
D. Brown started a business, Brown Traders, by depositing his capital contribution of R90 000 in current the bank account of the business. Issued receipt 001. Purchased motor vehicle from Nel Motors, paid by cheque 001, R35 000. Paid R28 000 to Office Suppliers for equipment, purchased by cheque 002. Purchased trading stock from Makro, paid by cheque 003, R17 500. Paid municipality R1 000 by cheque 004 for trading licence. Wages paid by cheque 005, R500. Trading stock (cost price R3 500), sold for cash, R5 600.
TOTAL POSSESSIONS = TOTAL OBLIGATIONS ASSETS = OWNER’S EQUITY + LIABILITIES OWNER’S EQUITY = ASSETS – LIABILITIES LIABILITIES = ASSETS – OWNER’S EQUITY Where: Assets (A)
= Possessions of the business with a monetary value.
Owner’s equity (O/E)
= The interest of the owner in the assets of a business.
Liabilities (L)
= Interest of the concerns to whom the business owes money.
CASH PAYMENTS JOURNAL For school accounting purposes, we accept that most payments are done per cheque, although most businesses use internet banking services to do payments. The cheque counterfoil is used as the source document.
At the end of the month, the business receives a bank statement from the bank that shows direct payments from the bank account e.g. bank charges, interest on bank overdraft etc. Example: S. Stevens is the owner of Stevens Traders. Record the following transactions in the Cash payments journal. Transactions for March 20.1 2. Issue cheque 01 to ABC Traders for trading stock purchased, R12 800. 3. Issued cheque 02 to the City Council for R900 to pay for the trading licence. 4. Bought stationery for R650 and issued a cheque to ANP Stationers. 16. Issued a cheque for the storeroom R2 500 to N. Nkosi for rent. 22. According to the bank statement, ABC Bank debited the current account with R210 for bank charges. 28. Draw cheque to pay wages, R6 000.
CASH PAYMENTS JOURNAL OF STEVENS TRADERS FOR MARCH 20.1 Doc No
Name of Payee
C01 C02 C03 C04 B/S C04
2 3 4 16 22 28
ABC Traders City Council ANP Stationers N Nkosi ABC Bank Cash
12 800 900 650 2 500 210 6 000 23 060
Trading Stock
Consumable goods
12 800 900 650 2 500 210 6 000 6 000
Cheque numbers to be in sequence. If column not provided – use sundry accounts column. Name of payee column indicates to “whom” the cheque is issued. To draw a cheque, means cash. Rent is recorded as rent expense. Not rent only. In the CRJ = rent income. The same for interest. Total of columns will be transferred to the General Ledger.
Sundry Accounts Amount Fol Details
Trading licence Stationery Rent expense Bank charges
Effect on accounting equation: OWNER’S EQUITY
– R12 800 2. 3. 4. 16. 22. 28.
Cash decrease – asset Trading stock increase – asset
+ R12 800 – R900 – R650 – R2 500 – R210 – R6 000
– R900 – R650 – R2 500 – R210 – R6 000
Cash decrease Expenses decrease Owner’s equity
ACTIVITY 3 This activity must be completed in your workbook.
Cash Receipts Journal:
Summarises all cash receipts transactions.
Cash Payments Journal:
Summarises all cash payments transactions.
Duplicates of receipts Duplicates of cash invoices Duplicates of deposit slips Cash register roll
Cheque counterfoils
Enter the transactions for July 2013 in the Cash Receipts Journal and Cash Payments Journal for Chiva Traders. Note: The business makes use of a 25% mark-up on cost price. All payments per cheque. Transactions: 1. 2. 4. 5. 7.
The owner, S. Chiva, deposited R120 000 as capital contribution. Receipt 101 issued. Bought trading stock for R16 500 and issue cheque 01 to Makro. Bought a second-hand delivery vehicle from Mac Motors for R65 000. Paid this amount by cheque (cheque no 02). Cash sales R8 600. Cost price R6 880. Issue a cheque to City Council for R800 to pay the trading licence.
Economic and Management Sciences Grade 9 Book 1 Grade 9 Economic cycle Grade 9 The circular flow of money Grade 9 Need and Wants: Households Grade 9 The importance of households Grade 9 Needs and Wants: Community Grade 9 Goods, services and money Grade 9 Factors of production Grade 9 Factors of production: case study Grade 9 Characteristics of goods and services Grade 9 Goods and services in a community Grade 9 The foreign sector Grade 9 The economic cycle Grade 9 Trade in the foreign sector Grade 9 Reasons for foreign trade Grade 9 Demand Grade 9 The influence of Supply and Demand on Price Grade 9 The relationship between, Supply, Demand and Price Grade 9 How price affects businesses Grade 9 The Demand curve Grade 9 The Supply curve Grade 9 The Demand and Supply curve Grade 9 Factors influencing Supply and Demand Grade 9 Role of Trade Unions during aprtheid Grade 9 Labour issues Grade 9 Political role of Trade Unions Grade 9 Functions of a budget Grade 9 Sources of government revenue Grade 9 Government Expenditure Grade 9 The Economic cycle - examination/class test Grade 9 The national budget and Economic growth Grade 9 Concept: Sustainable Development Grade 9 Medium Term Expenditure Framework - Government spending Grade 9 National Budget and sustainable growth and Development Grade 9 Southern African Development Community (SADC) Grade 9 International agreements Grade 9 Reconstruction and Development Programme Grade 9 Shortcoming of the Reconstruction and Development Programme Grade 9 Problems faced by the Reconstruction and Development Programme Grade 9 Growth Employment and Redistribution (GEAR) Grade 9 Role of Reconstruction and Development Programme Grade 9 Achievement of the Reconstruction and Development Programme Grade 9 Savings and Investment: households Grade 9 Economic growth Grade 9 Budget: savings Grade 9 Investment for households Grade 9 The stock exchange Grade 9 Investing in a business Grade 9 What is productivity Grade 9 Economic growth and productivity Grade 9 Prosperity in South Africa Grade 9 Influence of productivity on the economy Grade 9 Productivity and global competition Grade 9 Productivity and the business community Grade 9 Sustainable growth and development: examination/class tests Grade 9 Accounting concepts Grade 9 Accounting concepts: Retail and service businesses Grade 9 Concepts: Income Statement and Balance Sheet Grade 9 Income Statement: Service Business Grade 9 Income Statement: Retail Business Grade 9 Balance Sheet: Retail Business Grade 9 Balance Sheet: Service Business Grade 9 Public Relations Grade 9 Benefits of Public Relations Grade 9 Corporate Social Responsibility Grade 9 Environmental Responsibility Grade 9 Public Relations Strategy Grade 9 Social Responsibility: Survey Grade 9 Importance of Environmental Responsibility Grade 9 Statement of Receipts and Payments Grade 9 Costing: calculations Grade 9 Cash Journals
Economic and Management Sciences Grade 9 Book 2 Grade 9 Compiling Journals Grade 9 Credit Journals Grade 9 Debit Journals Grade 9 Posting Journals to the general ledger Grade 9 Drawing up a Trial Balance Grade 9 General Ledger sections Grade 9 Keyboard Skills Grade 9 Software for businesses Grade 9 Concepts: Accounting software Grade 9 Electronic documents: Invoice Grade 9 e-Mails Grade 9 e-Mails and productivity Grade 9 Sending e-Mails Grade 9 Financial Statements Grade 9 Financial Statements formulas Grade 9 Financial Accounting concepts Grade 9 Importance of Financial Statements Grade 9 Financial Statements: Calculating ratios Grade 9 Financial Statements and Ratios Grade 9 Use of Financial Statements in decision making Grade 9 Forms of Payments Grade 9 Cash Payments Grade 9 Different Forms of payments Grade 9 Credit Sales Grade 9 Using the most appropriate form of payment Grade 9 Advantages of Cash Payments Grade 9 Labour Grade 9 The Basic Conditions of Employment Act Grade 9 Labour Relations Grade 9 Employment Equity Act Grade 9 Legislation in the workplace Grade 9 Recording Transactions to Trial Balance: examination/class test Grade 9 Entrepreneurship and the Economic problem Grade 9 Manufacturing sector in South Africa Grade 9 Service Industry in South Africa Grade 9 Business activities in communities Grade 9 Generating business ideas Grade 9 Brainstorming, mind mapping and SWOT analysis Grade 9 Functions of a Business Plan Grade 9 Developing a Business Plan Grade 9 Business Plan concepts Grade 9 Sole trader Grade 9 Partnership Grade 9 Close Corporations Grade 9 Choosing a form of ownership Grade 9 Launching a marketing campaign Grade 9 Small Medium and Micro Enterprises (SMMES) Grade 9 Factors of Production Grade 9 Formal and Informal Sectors Grade 9 Small Medium and Micro Enterprises in job creation Grade 9 Wealth and job creation Grade 9 Formal business and job creation Grade 9 Creating employment/jobs Grade 9 Small Medium and Micro Enterprises and economic growth and development Grade 9 SMME'S and government priorities Grade 9 Wealth creation Grade 9 EMS: end of the year examination
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Building on everything you’ve learned in EMS, this book will help you understand many new things about money and business. You’ll explore different types of economies and how they work. You’ll also get useful advice on how to create a business plan, as well as the opportunity to apply your theoretical knowledge of accounting. The more you discover, the more you might think about a career in the world of finance. You might want to work for a large company as an accountant, actuary or stockbroker. Whatever your dream may be, you’ll see that a good understanding of EMS makes anything possible – especially if your dream is to start your own successful business.
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GRADE 9 ECONOMICS AND MANAGEMENT SCIENCES (EMS)
Download free printable Grade 9 Economics and Management Sciences Worksheets, Tests, Assignments, Investigations and Projects.
Accounting in retail and service businesses
Balance sheet for a retail business
Balance sheet for a service business
Calculating sales price, cost of sales, mark-up and profit
Characteristics of goods and services
Corporate social responsibility
Demand and supply curve
Demand curve
Develop an electronic invoice template
Diagram of the economic cycle
Economic cycle
Economic growth, economic development and the national budget
Factors influencing demand and supply and price
Formal Assessment Task 1
Formal Assessment Task 2
Good investments for an average household
Goods and services in my community
Government expenditure
How accounting software helps a business
How demand and supply influence price
How does the national budget influence sustainable growth and development
How investing in a business contributes to economic growth and prosperity
How needs and wants determine demand
How productivity affects economic growth
How savings and investments can create wealth for households
How savings contribute to economic prosperity and growth
How the interaction between demand, supply and price affects business performance
How you are perceived
Identify the factors of production
Implementing a PR strategy
Important international agreements
Income statement for a retail business
Income statement for a service business
Influence of productivity on economic prosperity
Investing on the stock exchange
Labour issues
Name the factors of production
Net worth and accounting concepts
Plan to save
Problems faced by the RDP
Productivity and global competition
Prosperity in South Africa
Reasons for trade with the foreign sector
Relationship between goods, services and money
Revising short-cut keys
Software for businesses
Sources of Government revenue
Statement of receipts and payments
Successes and shortcomings of the RDP in the period 1994 to 2001
Supply curve
Survey of needs and wants of your household
Survey on social responsibility
Surveying the productivity of a business community
The circular flow of money
The importance of environmental responsibility
The importance of households
The income statement and the balance sheet
The meaning and function of a budget
The national budget
The needs and wants of your school community
The political role of trade unions
The relationship between demand, supply and price
The role of GEAR
The role of the RDP today
The role of the RDP today 2
The social and political role of trade unions in the apartheid era
Trade with the foreign sector
Understanding the concept of sustainable development
What are regional agreements
What is productivity
What is the foreign sector
What is the RDP?
Why environmental responsibility is important
Why public relations are important
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EMS Grade 9: Item bank Term 1: The Economy
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Submit a business plan indicating all relevant aspects of your business idea. As a Grade 9 EMS learner, you have learnt all about the Business Plan and would love to be given the opportunity to start your own business. You are expected to: Develop a business plan based on a product or service that you choose to produce.
Project: Developing a business plan and budget (Group activity) (LO4 AS2) Develop a business plan based on the product or service you chose to produce. Study the business plan format below and do the exercises that follow. Look at the teacher assessment rubrics to see how you will be assessed. Format of business plan Cover sheet
Grade 9 works 4 4. Grade 9 Annual Teaching Plan 7 2. LESSON BY LESSON 13 TERM 1 Topic 1: Looking back, looking ahead 14 ... Topic 14: Functions of a business 164 EMS 9 TG (ENG).indb 3 6/5/13 6:22:30 PM. Topic 15: Credit transactions: Creditors (2) 170 Revision Term 3 184 Controlled Test 2 192
Economic and Management Sciences Grade 9 by johannes. Publication date 2009-09-15 Usage Attribution 3.0 Collection ... PDF download. download 1 file ... download 17 Files download 9 Original. SHOW ALL. IN COLLECTIONS
The EMS curriculum is divided into three topics, namely the economy, financial literacy, and entrepreneurship. An overview of the content of this subject entails the following: • The economic problem and the economic cycle • Sustainable growth and development • The business of managing money • Entrepreneurs in business. Get in touch:
Project: Developing a business plan and budget Due date 31st August 2023 Develop a business plan based on the product or service you chose to produce. Study the business plan format below and do the exercises that follow. Look at the teacher assessment rubrics to see how you will be assessed. Format of business plan Cover sheet
LESSON 1 GRADE 8 REVISION - FACTORS OF PRODUCTION. Core knowledge: Factors of production i.e. Natural resources, Capital, Labour and Entrepreneurship. Tool (Instrument used for measurement): Rubric/memorandum Method (Who will assess): Educator/peer Technique (Learning activity): Class activity page 8, Written (Poster) and oral. presentation ...
GRADE 9 | EMS 2 ACTIVITY 1 BUSINESS SIMULATION ACTIVITY / PLAY THE BOAT-MAKING GAME Your city is very close to a large dam. Boat building is a very good business and some cras people, like you and your family, have been making boats for generaons. However, building boats is very compeve and you have to work very hard to make a profit. As in ...
This is why learning to write a good business plan is an important part of the grade 9 Economic and Management Sciences work. We have included all the important aspects learners need to know to write a successful business plan. We have included black and white versions for easy and low-cost printing and an A3 version which can be printed in ...
Economic and Management Sciences - Business Plan Rubric - Grade 9 - Free download as Word Doc (.doc / .docx), PDF File (.pdf), Text File (.txt) or view presentation slides online. Scribd is the world's largest social reading and publishing site.
158 160. 3. Study Guide G09 ~ Economic and Management Sciences. YEAR PLAN TERM 1. TOPIC 1. Revision. 2. Financial literacy: Cash Receipts Journal and Cash Payments Journal The economy: Economic ...
Brewing Creativity: The Sustainable Fashion Revolution. Entrepreneurship - Banner. Check out our Grade 9 entrepreneurship EMS resources. We cover sectors of the economy, functions of a business, and creating a business plan. Everything is aligned to the CAPS curriculum guidelines.
This game forms the basis of informa on that will guide learners in dra ing a realis c business plan. The dra of this business plan is our goal for the end of term 3 as the actual final business plan for Grade 9 need only be submi ed for term 4. 1.2 Ask learners why their team did well or not so well.
9 Sectors of the economy; functions of a business; and a business plan 3.2. Teaching and learning materials required for Economic and Management Sciences 1. Each learner should have a. a textbook; and b. a calculator. 2. Learners in Grades 8 and 9 should each have one Eight Column Creditors Journal, one General Ledger and
Grade 9 Functions of a budget. Grade 9 Sources of government revenue. Grade 9 Government Expenditure. Grade 9 The Economic cycle - examination/class test. Grade 9 The national budget and Economic growth. Grade 9 Concept: Sustainable Development. Grade 9 Medium Term Expenditure Framework - Government spending.
Building on everything you've learned in EMS, this book will help you understand many new things about money and business. You'll explore different types of economies and how they work. You'll also get useful advice on how to create a business plan, as well as the opportunity to apply your theoretical knowledge of accounting. The more you discover, the more you might think about a career ...
Lesson plan Gr 9 EMS T1 W1. Free. Download. Type: pdf. Size: 0.46MB. Share this content. The grade 9 lesson plan assists and supports the learners, teachers and parents.
a plan of action that allows a person to meet not only their immediate needs but also their long-term goals. breakeven point. occurs where revenues just equal costs. Define the concept business plan. a document setting out a business's future objectives and strategies for achieving them. Target Market. A group of people or organizations for ...
Effect on business and sustainable growth 77 - 80 81 - 86 Worksheet. Project 1 • • 3.2 Functions of Business Roles and Characteristics 93 - 96 87 - 90 91 - 92 • Project 2 97 - 100. TERM 4. 4.1 Concept and format of a 117 118 119 - 124 Business Plan Target Market Projected Profit and Loss Production Costing Break Even Point 4 P's of Marketing
Alongside the enriched EMS 8 and 9 workbooks, we also have condensed versions. This table will explain the differences and benefits of each. ENRICHED EMS WORKBOOKS CONDENSED EMS WORKBOOKS Revision Topics and Activities * * Enrichment Topics and Activities * * Tear - out Activities 22 23 11 13 Set out in SUBJECTS namely: Economics,
Download free printable Grade 9 Economics and Management Sciences Worksheets, Tests, Assignments, Investigations and Projects. Accounting in retail and service businesses. Balance sheet for a retail business. Balance sheet for a service business. Calculating sales price, cost of sales, mark-up and profit. Characteristics of goods and services
Life Skills Grade 4-6, EMS Grade 7-9 and Life Orientaon Grade 10 to 11. The Learner's Workbook and Teacher's Project Notes are a crical resource for you during COVID-19, and the beginning of acvity-based learning and PBL as a teaching method the DBE-E3is consciously promong.
EMS Grade 9: Item bank Term 1: The Economy. Free. Download. Type: docx. Size: 0.05MB. Share this content. This resource includes a variety of questions to use and compile formal and informal assessments.