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Topics cover cash receipts and payments journals for sole traders, posting to the general ledger and trial balances, credit sales and debtors, and credit purchases using creditors journals. 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All three EMS modules are broken down into practical, bite-sized topics and presented in a user-friendly way.  \nThe logical approach and clarity of the notes guide the learner through each content area, with graded questions and annotated answers to provide ongoing self-assessment.  \nKey Features:  \n• Logical, explanatory notes  \n• Learner-friendly diagrams  \n• Helpful activities and answers  \n• Exam paper and memo  \n• Photocopiable template book  \nEMS  \nEconomic & Management Sciences  \nJason Collins  \nwith valuable contributions by Elmaree Eksteen  \nTHIS CLASS TEXT & STUDY GUIDE INCLUDES  \n1 Comprehensive Notes  \n2 Topic-based Questions  \n3 Full Solutions  \nPlus a bonus Exam Paper and Memo  \nIncludes a separate  \nTEMPLATE BOOK  \nfor MODULE 1  \nFINANCIAL LITERACY  \n2016 publication | ISBN: 978-1-920686-64-2 | ISBN set (book & template): 978-1-928354-73-4  \nExam Assessment ......................................................................................... i  \nMODULE 1: FINANCIAL LITERACY .......... 1  \nTOPIC 1: Cash Receipts Journal (CRJ) & Cash Payments Journal (CPJ)– Sole Trader .................................................... 6  \nTOPIC 2: Posting Cash Journals (CRJ & CPJ) to the General Ledger & Preparing a Trial Balance ....................... 15  \nTOPIC 3: Credit Sales & working with Debtors ..................................... 40  \nTOPIC 4: Posting to the Debtors Ledger (DL) & General Ledger (GL) ............................................................... 50  \nTOPIC 5: Credit Purchases & The Creditors Journal (CJ) .................... 66  \nTOPIC 6: Posting to the Creditors Ledger (CL) & General Ledger (GL) ............................................................... 75  \nTOPIC 7: Recording Cash & Credit Transactions in Cash & Credit Journals ........................................................... 88  \nMODULE 2: THE ECONOMY .............................. 100  \nTOPIC 1: Economic Systems .................................................................. 101  \nTOPIC 2: The Circular Flow ..................................................................... 109  \nTOPIC 3: Price Theory ............................................................................. 116  \nTOPIC 4: Trade Unions ............................................................................ 124  \nMODULE 3: ENTREPRENEURSHIP ................ 127  \nTOPIC 1: Sectors in the Economy ......................................................... 128  \nTOPIC 2: Functions of a Business ........................................................... 133  \nTOPIC 3: The Business Plan ..................................................................... 141  \nMODULE 1 ANSWERS ......................................................................... A 1  \nMODULE 2 ANSWERS ......................................................................... A35  \nMODULE 3 ANSWERS ......................................................................... A39  \nExam Paper ................................................................................................. EQ 1  \nExam Memo ................................................................................................ EM 1  \nCopyright © The Answer Series: Photocopying of this material is illegal  \nOVERVIEW: THE ACCOUNTING CYCLE   2  \nCASH RECEIPTS JOURNAL (CRJ) & CASH PAYMENTS JOURNAL (CPJ)– SOLE TRADER  \nService & Trading Businesses ............................................................................................ 6  \nWorking with Mark-up Percentages ................................................................................ 7  \nRecording Cash Transactions in the Cash Journals (CRJ & CPJ) ................................ 9  \nEffect of C","cbCaicCz76xPr41I","https://ap.wps.com/l/cbCaicCz76xPr41I","pdf",4089343,17,"English","# Exam Assessment\n# MODULE 1: FINANCIAL LITERACY\n## TOPIC 1: Cash Receipts Journal (CRJ) & Cash Payments Journal (CPJ) – Sole Trader\n## TOPIC 2: Posting Cash Journals (CRJ & CPJ) to the General Ledger & Preparing a Trial Balance\n## TOPIC 3: Credit Sales & working with Debtors\n## TOPIC 4: Posting to the Debtors Ledger (DL) & General Ledger (GL)\n## TOPIC 5: Credit Purchases & The Creditors Journal (CJ)\n## TOPIC 6: Posting to the Creditors Ledger (CL) & General Ledger (GL)\n## TOPIC 7: Recording Cash & Credit Transactions in Cash & Credit Journals\n# MODULE 2: THE ECONOMY\n## TOPIC 1: Economic Systems\n## TOPIC 2: The Circular Flow\n## TOPIC 3: Price Theory\n## TOPIC 4: Trade Unions\n# MODULE 3: ENTREPRENEURSHIP\n## TOPIC 1: Sectors in the Economy\n## TOPIC 2: Functions of a Business\n## TOPIC 3: The Business Plan\n# MODULE 1 ANSWERS\n# MODULE 2 ANSWERS\n# MODULE 3 ANSWERS\n# Exam Paper\n# Exam Memo","[{\"question\":\"What does the Grade 9 EMS 3-in-1 study guide include for each module?\",\"answer\":\"Each module provides comprehensive notes, topic-based questions, and full solutions. It also supports ongoing self-assessment through graded questions with annotated answers.\"},{\"question\":\"Which accounting topics are covered under Module 1: Financial Literacy?\",\"answer\":\"Module 1 covers cash receipts and cash payments journals for sole traders, posting to the general ledger and preparing trial balances, credit sales and debtors, posting to the debtors ledger, credit purchases and the creditors journal, and recording cash and credit transactions in journals.\"},{\"question\":\"What additional exam and learning materials come with the guide?\",\"answer\":\"The guide includes a bonus exam paper and memo, plus a separate photocopiable template book for Module 1: Financial Literacy.\"}]","Grade 9 EMS 3-in-1 CAPS - Class Text & Study Guide | PDF",1790402907,43]