Cash and Credit Transactions Grade 9
Accounting
Cash and Credit Transactions Grade 9
Head, heart and hand series Yvette Gietl
WAMARK PUBLISHERS
ACCOUNTING GRADE 9
CASH AND CREDIT TRANSACTIONS
INDEX
LEARNER SUPPORT MATERIAL
* Goal Statement * Continuous Homework Assessment * Plot Your Progress * Terminology * Introduction * Important Accounting Concepts
SECTION 1 Organisational Structure of the Accounting Department
PAGE
EXERCISE NUMBER
PAGE
1 - 2 3 - 4 5 - 6 7 -10
11 12 -15
16
1.1
17
SECTION 2 (Cash Transactions ? Grade 8 Revision)
Accounting Equation
The Effect of Transactions on the Equation
18 -19
2.1
20- 22
2.2
2.3
2.4
2.5
2.6
2.7
SECTION 3
(Cash Transactions ? Grade 8 Revision)
Source Documents, Journals and General Ledger
Cash Receipts
31 - 33
3.1
3.2
Cash Payments
3.3
42 - 43
3.4
3.5
3.6
Petty Cash Payments
3.7
53
3.8
3.9
Balancing the Accounts in the General Ledger Complete set of Cash Journals and General Ledger
62
3.10
3.11
3.12
19 23 24 25 - 26 27 28 - 29 30
34 35 - 37 38 - 41 44 - 46 47 - 48 49 - 52
54 55 -58 59-61
62 63 -67 68- 72
ACCOUNTING GRADE 9
CASH AND CREDIT TRANSACTIONS
INDEX
LEARNER SUPPORT MATERIAL
PAGE
EXERCISE NUMBER
SECTION 4
Debtors, related Journals and posting to the General Ledger Source Documents
73- 76
4.1
4.2
79 - 82
4.3
Debtors Journal and Posting to the General Ledger
4.4
Debtors Allowance Journal, Credit notes and Posting to the General Ledger AOL Transaction Analysis (Exam Type Question)
89 - 90
4.5
4.6
4.7
PAGE
77 78 83 ? 84 85 ? 88
91 ? 92 93 ? 95
96
SECTION 5 Subsidiary ledger ? Debtors Ledger
Financial Literacy: Debtors Statement (Summary of Transactions) Bank Statement
97 ? 101
5.1
5.2
5.3
106
5.4
5.5
102 ?103 104 105
107 108 - 110
SECTION 6
Creditors, related Journals and posting to the
General Ledger
111 -114
Source Documents
6.1
Debtors Journal and Posting to the General Ledger 117 ?120
6.2
6.3 Creditors Allowance Journal, Debit notes and
Posting to the General Ledger
126
6.4
6.5
AOL Transaction Analysis (Exam Type Question)
6.6
115- 116 121 ? 122 123 - 125
127 ? 128 129 ? 133
134
ACCOUNTING GRADE 9
CASH AND CREDIT TRANSACTIONS
INDEX
LEARNER SUPPORT MATERIAL
SECTION 7 Subsidiary Ledger ? Creditors Ledger
PAGE
EXERCISE NUMBER
PAGE
135 - 141
7.1
7.2
7.3
142 ? 143 144
145 - 146
SECTION 8 Debtors, Creditors, Allowances and posting to the General Ledger
Debtors and Creditors Ledger Exam Type Question Source Documents (PROJECT)
147
8.1
8.2
8.3
8.4
8.5
8.6
8.7
SECTION 9 Trial Balance
Exam Type Question
183 - 185 9.1 9.2 9.3 9.4
148 ? 151 152 ? 159 160 ? 164 165 - 171 172 ? 174 175 ? 176 177 - 182
186 ? 187 188 ? 189 190 ? 192 193 - 194
SECTION 10 Financial Statements ? Income Statement and
Balance Sheet
197 - 199 10.1 10.2 10.3
200 ? 202 203 ? 205 206 ? 208
SECTION 11 Analysing Financial Statements
209 - 213 11.1
214 - 215
POST TRANSACTIONS TO THE JOURNALS
POST TOTALS AND SUNDRY TRANSACTIONS FROM THE DJ, DAJ AND CRJ TO THE GENERAL LEDGER
73
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