EMS AND BCM SUBJECTS - Western Cape



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|Economic and Management Sciences, Accounting, Business Studies and Economics |

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|Improving the Quality of Learner Attainment 2015 |

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|Directorate: Curriculum Implementation |

|and Quality Improvement |

|GET and FET |

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Table of Contents

1. BACKGROUND 4

2. PROBLEM STATEMENT 6

3. EMS 8

3.1. ECONOMIC AND MANAGEMENT SCIENCES GRADES 7 - 9 8

3.1.1. Introduction 8

3.1.2. Sector Analysis 10

3.1.4. Target Setting 12

3.1.5 Radical and Urgent Steps To Improve Performance: EMS 14

3.1.6. Steps to improve performance in EMS 19

4. ACCOUNTING: Comparision NCS 2006 and CAPS 2012....................................20

4.1 Schools offering Accounting .........................................................................23

4.2 Accounting Paricipation Rate from 2008 - 2014 25

4.3SuccessRate..................................................................................................28

4.4 Participation by Race 32

4.5 Curriculum Changes brought about by CAPS in the 2014 NSC 35

4.6 Accounting Targets 2014 - 2019 36

4.7 Radical and Urgent Steps to Improve Performance in Accounting 43

5. BUSINESS STUDIES: Comparision NCS 2006 and CAPS 2012 48

5.1 Schools offering Business Studies 50

5.2 Business Studies Participation Rate from 2010 - 2014 50

5.3 Success Rate 53

5.4 Participation rate by Gender 57

5.5 Curriculum Changes brought about by CAPS in the 2014 NSC 58

5.6 New Topics listed as main topincs in the 2014 NSC 58

5.7 Business Studies Targets 2014 - 2019 60

5.8 Radical and Urgent Steps to Improve Performance in Business Studies 61

6. ECONOMICS: Comparision NCS 2006 and CAPS 2012 64

6.1 Schools offering Economics 65

6.2 Economics Participation Rate from 2010 – 2014 65

6.3 Success Rate 67

6.4 Participation Rate by Race and Gender 73

6.5 Economics Targets 2014 - 2019 74

6.6 Curriculum Changes brought about by CAPS in the 2014 NSC 75

6.7 Recommendations by NCS Ministerial Task Team 75

6.8 Radical and Urgent Steps to Improve Performance in Business Studies 76

7. RECOMMENDATIONS 78

1. BACKGROUND

In 1997, the Department of Basic Education introduced Outcomes-based Education (OBE). This resulted in the introduction of a new subject called Economic and Management Sciences (EMS), in the General Education and Training Band (GET) from Grades R-9. Prior to this, learners were only introduced to Accountancy (Bookkeeping), Business Economics and Economics in high schools that offered these as subjects through the Nated 550 Curriculum.

In 2009, the Minister appointed a Task Team to review the implementation of the National Curriculum Statements. The recommendations of the Task Team resulted in the repackaging of EMS in the GET Band and Accounting, Business Studies and Economics in the FET Band into a coherent Curriculum and Assessment Policy Statements (CAPS) for all four subjects. In addition, the Task Team recommended that EMS should be taught in the Senior Phase (Grades 7 – 9).

The content for the four subjects was mapped taking into account the progression of the content from grade to grade and from the GET Band to the FET Band. Specific industry and sector requirements were included in the content mapping to ensure that the content and skills taught in these subjects will be relevant to the demand of the industries within the sector. As per the Task Team recommendation the subjects Accounting, Business Studies and Economics (BCM Subjects) were implemented incrementally from 2012 starting with Grade 10 and EMS in the Senior Phase (Grade 7-9) and Grade 12 was implemented at the beginning of 2014.

The National Development Plan (NDP) identifies education as being central to enhancing entrepreneurial capacity of the nation and states that courses should be designed, introduced and taught to promote and instil a culture of entrepreneurship in society (2011:290); and in April 2014, the Human Resource Development Council of South Africa (HRDCSA) the recommendation that Entrepreneurship in Education be implemented by the Department of Basic Education. However, the perceptions within the sector that EMS is not an important subject still remain.

The purpose of the National Development Plan is to change the life chances of people in South Africa, especially the youth who have been deprived by the legacy of apartheid.

South Africa needs an economy that is more inclusive, more dynamic and in which the fruits of growth are shared more equitably. The national development plan envisages an economy that serves the needs of all South Africans rich and poor, black and white, skilled and unskilled.

The NDP has set targets for the FET band to offer clear, meaningful educational training opportunities for young people who choose to follow Business Commerce and Management Sciences (BCM) subjects’ stream, and who wish to develop their skills in business and finance. BCM subjects are comprised of the following subjects: Accounting, Business Studies and Economics at FET phase, Economic Management Sciences at GET phase.

Accounting focuses on measuring performance, processing and communicating financial information about economic sectors. This discipline ensures that principles such as ethical behaviour, transparency and accountability are adhered to.

Business Studies encompasses business principles, theory and practice that underpin the development of entrepreneurial initiatives, sustainable enterprises and economic growth. It creates business opportunities creatively solve problems and take risks, respecting the rights of others and environmental sustainability.

Economics subjects teach learners to use resources efficiently to satisfy the competing needs and wants of individuals and of society. It also teaches learners to understand reconstruction, growth and development, as well as a critical approach to initiatives for a fair distribution of income and wealth, human rights, and responsibilities.

These subjects respond to the following areas to help develop the learners: Entrepreneurial skills; financial management skills; leadership and management skills; Decision making skills; Understanding Labour Laws in the work place and understanding youth unemployment in SA in relation to entrepreneurial skills.

EMS and BCM Subjects are pivotal in providing career opportunities as they develop foundational knowledge and skills which benefits all sectors within the economy such as Banking, Insurance, Wholesale and Retail, Public Sector, Education etc. The table below shows the type of scarce skills currently listed on the National Scarce Skills List of 2014 as noted and reported on in: General Notice number 380 of the Department of Higher Education and Training, Programme or project manager, Finance manager, Financial and cost Accountants, General managers, Sales and marketing managers, Supply and distribution managers, Retail managers, Auditors and Entrepreneurs

It is also important to note that besides supporting industries in the formal sectors EMS and BCM Subjects provide implied financial literacy, entrepreneurial and consumer education skills to households and informal businesses.

2. PROBLEM STATEMENT

The participation rate of learners offering Accounting continues to decline at an alarming rate. The success rate in Accounting remains unsatisfactory. The combination of the subjects Accounting, Business Studies and Economics in EMS in the Senior Phase, has had an unintended negative effect on learner performance in Accounting in the FET Phase.

The quality of the performance in Business Studies is a concern. Improvement in the quality of the Business Studies performance can lead to an increase in the number of learners who could become eligible to access tertiary education.

Learner attainment in Economics has been inconsistent since 2008, a consistent increase in the quality of learner performance is necessary to attract more learners to Economics.

EMS teachers demonstrate poor pedagogy, content and assessment knowledge in Accounting. This has had a negative impact in Accounting at FET phase. Most of EMS teachers lack pedagogic knowledge of Accounting subject. This has resulted in the subject being disregarded and not taught well at senior phase, hence the drop in participation and performance rate at FET phase.

ECONOMIC AND MANAGEMENT SCIENCES

3. EMS

3.1. ECONOMIC AND MANAGEMENT SCIENCES GRADES 7 - 9

3.1.1. Introduction

The subject Economic and Management Sciences (EMS) deals with the efficient and effective use of different types of private, public and/or collective resources to satisfy people’s needs and wants. It encourages learners to reflect critically on the impact of resource exploitation on the environment and on people. It also teaches learners how to effectively manage scarce resources in order to maximise profit through entrepreneurial knowledge, skills and activities. EMS is a practical subject that equips learners with entrepreneurial knowledge and real-life skills for personal development and the development of the community. All the main topics under EMS, the Economy, Financial Literacy and Entrepreneurship are integrated to assist learners to become economically and financially literate.

Furthermore, EMS forms the foundation for the following subjects in the Further Education and Training (FET) Band Grades 10 to 12: Accounting; Business Studies; Economics; Hospitality Studies; Consumer Studies; Civil Technology; Electrical Technology; Mechanical Technology; Engineering Graphics and Design; and Mathematical Literacy.

The diagram below gives an overview of the structure and the weightings of the three topics in EMS as a subject in the Senior Phase.

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|THE ECONOMY | |FINANCIAL LITERACY | |ENTREPRENEURSHIP |

|History of money | |Savings | |Entrepreneur |

|Needs & wants | |Budgets | |Starting a business |

|Goods and services | |Income and expenses | |Businesses |

|Production processes | |Accounting concepts | |Entrepreneurs’ day |

|Inequality and poverty | |Accounting cycle | |Factors of Production |

|Government | |Source documents | |Forms of ownership |

|National Budget | |CRJ and CPJ | |Levels of management |

|Standard of Living | |Accounting Equation | |Functions of management |

|Markets | |General Ledger | |Sectors of the economy |

|Economic systems | |Trial Balance | |Functions of a business |

|Circular flow diagram | |Debtors Journal | |Business plan |

|Price theory | |Creditors Journal | | |

|Trade unions | |Posting to DL and CL | | |

|30% | |40% | |30% |

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3.1.2. Sector Analysis

By its very nature and composition, EMS forms an integral part of the primary, secondary and tertiary industries/sectors. Private businesses and public institutions in each of these sectors as stakeholders with vested interests support the implementation of EMS through their consumer education programmes, corporate social investment activities, employment opportunities and career pathways for learners. The foundational knowledge and skills taught to learners in EMS benefits these sectors in terms of economic growth and sustainable development through entrepreneurial initiatives, savings and investments but also as a means to reduce the gap between the rich and the poor.

The Department of Basic Education’s endeavours to promote the implementation of various programmes, projects and activities offered by various stakeholders within the trade, banking and business sectors that support EMS. Schools across the country and learners from all grades participate in many of these projects and programmes offered by stakeholders. These initiatives also afford our learners and teachers the opportunity to interact with officials from these sectors.

Some examples of programmes, projects and activities through stakeholder engagements the DBE is supporting are listed below:

• The Old Mutual: On the Money Tool Kit Project and Financial Literacy Education programme

• Banking Association of South Africa (BASA) and Teach a Child to Save South Africa: July Savings Month campaign

• Financial Services Board: Financial Literacy and Savings programme, Money in Action teacher resource kits

• First National Bank: How to open an account

• Standard Bank, Rapport and City Press: Money Skills programme

• Stanlib: Mind your Moolah

• Santam Bank: Entrepreneurship challenge

• Operation Hope: Financial Literacy programme

• Association of Independent Publishers: Monthly EMS supplements in local community newspapers

• Human Resource Development Council: Entrepreneurship in Basic Education

Schools Offering Economic and Management Sciences in the GET Band from 2008 – 2014

The table below indicates the number of schools offering Economic and Management Sciences in the GET Band Senior Phase (Grades 7 – 9) in public and independent schools. EMS is a compulsory subject, all schools in the must offer this subject as per the National Curriculum Statements 2012. The data below taken from the School Realities publication (2008-2014)

|PROVINCE |TOTAL NUMBER OF SCHOOLS 2014|TOTAL NUMBER OF LEARNERS 2014 |

|Eastern Cape | 5 732 | 414 871 |

|Free State | 1 376 | 159 797 |

|Gauteng | 2 721 | 481 837 |

|KwaZulu Natal | 6 151 | 649 241 |

|Limpopo | 4 076 | 408 538 |

|Mpumalanga | 1 867 | 244 932 |

|Northern Cape | 577 | 68 500 |

|North West | 1 570 | 185 608 |

|Western Cape | 1 671 | 243 137 |

|Total |25 741 |2 859 758 |

Basic Education Sector Profile for EMS by Province

|PROVINCE |No of |Provincial |District Subject |Total Number of Schools |Approximate No of Teachers|

| |Districts |Co-ordinators |Advisors |2014 |2014 |

|FS |5 |1 |12 |1 376 | 2 752 |

|GAU |15 |1 |15 |2 721 |5 442 |

|KZN |12 |1 |25 |6 151 |12 400 |

|LP |5 |2 |12 |4 076 |8 200 |

|MPU |4 |1 |17 |1 867 |3 734 |

|NC |5 |2 |10 | 577 |1 154 |

|NW |5 |1 |20 |1 570 |3 140 |

|WC |8 |1 |24 |1 671 |3 342 |

|TOTAL |82 |11 |158 |25 741 |51 628 |

Note: NW Province is structured differently. It has 5 districts with 14 area offices. Each area office has a subject advisor.

3.1.3. Gender Profile in the Senior Phase

Gender distribution as at 2012 for the Senior Phase was 49.4% female and 50.6% male.

Number of Learners per Province in the Senior Phase by Gender

|Province |Females |Males |Total |

|EC | 217 668 | 219 144 | 436 812 |

|FS | 81 476 | 84 601 | 166 077 |

|GP | 243 955 | 245 078 | 489 033 |

|KZN | 335 626 | 348 526 | 684 152 |

|LP | 213 870 | 231 172 | 445 042 |

|MP | 127 481 | 129 952 | 257 433 |

|NC | 33 283 | 33 721 | 67 004 |

|NW | 88 996 | 91 109 | 180 105 |

|WC | 130 617 | 123 875 | 254 492 |

|TOTAL |1 472 972 |1 507 178 |2 980 150 |

KZN has the highest number of learners, followed by Gauteng Province, Limpopo and Eastern Cape respectively

3.1.4. Target Setting

The EMS CAPS for the Senior Phase (Grade 7-9) was implemented for the first time from the beginning of 2014. Currently we do not have provincial learner achievement results to work from due to the fact that in the GET Band common examinations and assessments are still being implemented. Four provinces namely Gauteng, Northern Cape, North West and Western Cape have written common papers for the 2014 mid-year-examinations. Provincial results are still being finalised and collated

However, the national target envisaged for EMS learners in Grade 7, 8 and 9, who will have mastered the minimum competencies for EMS, is 50% for 2014. This forms the baseline for setting learner attainment targets in EMS for the next five years (2015 – 2019). The national target for 2015 will be 55% (an improvement of 5%) and thereafter a 10% target per annum for each grade until 2019 as noted in the table below.

|Year |Percentage Pass |Percentage Pass |Percentage Pass |

| |Grade 7 |Grade 8 |Grade 9 |

|2014 |50% |50% |50% |

|2015 |55% |55% |55% |

|2016 |65% |65% |65% |

|2017 |75% |75% |75% |

|2018 |85% |85% |85% |

|2019 |95% |95% |95% |

3.1.5 RADICAL AND URGENT STEPS TO IMPROVE PERFORMANCE: EMS

|Key Result Area: Learner participation and success rate |

|Deliverables |Impact/Outcomes |Responsibility |Time Frames |

|Grade 7: School SMTs accountable for implementation of |Improved learner performance in identifying needs and wants, prepare and interpret|DBE Branch C and the National |Oct 2014 – March 2015 |

|Entrepreneurs’ week activities: Legacy Project Activity. |SWOT Analysis, consolidate marketing and promotion skills, do cost calculations |Subject Committee | |

| |accurately and prepare a pre and post Income and Expenditure Budget. | | |

|Grade 8: Develop informal simulation activities on how to |Action learning will improve the learners knowledge and skills on how to extract |DBE Branch C and the National |Oct 2014 – March 2015 |

|use source documents, apply the accounting equation and |information from the source documents, analyse the effect of the Accounting |Subject Committee | |

|record business transactions. |Equation and to record transactions in journals with 100% accuracy. | | |

|Grade 9: Prepare and implement Grade 9 EMS Quiz at school, |Consolidation of knowledge and skills learnt through the year. Increase learner |DBE Branch C, the National Subject |Nov 2014- Sept 2015. On going |

|district and provincial level. Target 10 schools per |confidence to write final examination at the end of the year and assist with |Committee, districts and EMS |until 2019 |

|district: Quintile 1 -3 |subject choices for Grade 10 |teachers | |

|One EMS excursion per year per grade |Learners will gain exposure to real EMS activities practice in businesses |DBE Branch C, the National Subject |Nov 2014- Sept 2015. Annual |

| | |Committee, districts and EMS |activity on school time-table |

| | |teachers | |

|Key Result Area: Teacher Demand, Supply, Utilization and Development and Support |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Report on the number of teachers and Subject Advisors |Improved classroom practice |DBE Branch C, Branch T, PEDs |Jan - June 2015 |

|trained on source-based teaching methodologies. | | | |

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| | | |Jan – November 2015 |

|Develop frame work and guidelines on the implementation of |Improved teacher knowledge and skills. | | |

|an EMS on-line training course. Incorporate blended |Active implementation in the classroom. | | |

|approach | | | |

|Key Result Area: Teacher Demand, Supply, Utilization and Development and Support |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Report on the number of teachers and Subject Advisors |Improved classroom practice |DBE Branch C, Branch T, PEDs |January - June 2015 |

|trained on source-based teaching methodologies. | | | |

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| | | |January – November 2015 |

|Develop frame work and guidelines on the implementation of a|Improved teacher knowledge and skills. | | |

|EMS on-line training course. Incorporate blended approach |Active implementation in the classroom. | | |

|Key Result Area: Provision of Resources |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Distribution monthly local community News Paper Supplements on |Parents, learners and teachers are informed. Funding for schools |DBE Branch C and National Subject Committee |Jan - Dec 2015 |

|relevant EMS topics, guidelines to parents and teachers. |through competitions. | | |

| |Supplements can be used in the classroom as posters. | | |

|Conduct an audit on the use of other LTSM. |Strengthen teaching and learning in the classroom and improved |DBE Branch C and National Subject Committee |Jan - Dec 2015 |

| |learner participation. | | |

|“Mind your Moola” DVD’s |90 minute DVD to support teaching and learning of relevant content|DBE Branch C and National Subject Committee,|Annual |

| |and concepts |districts, schools | |

|Key Result Area: Partnerships |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Banking Association of South Africa – Include July as Savings Month |Teach learners to save and invest their savings for future needs |DBE Branch C, PED’s, Districts, |Jan – Aug 2015 |

|in the school calendar. |and wants |Schools and BASA | |

|Association of Independent Publisher (AIP): Monthly Newspaper |Advocacy of EMS to parents, learners and their respective |DBE Branch C, PED’s, Districts, |Jan – Dec 2015 |

|Supplement. |communities. Opportunities for Career Planning and Subject Choices.|Schools and AIP | |

|Consumer Education Committee: National Treasury and Financial |Monitoring and evaluation of the implementation of “Money in Action|DBE Branch C, PED’’s Districts and |Jan – June 2015 |

|Services Board (FSB) – development and implementation of teaching |“ Booklet – Impact of resource developed and distributed in 2014 to|FSB | |

|resource booklets for teachers |all schools. | | |

|Enabling Entrepreneurship in Education Technical Task Team: |Action based learning and simulation of entrepreneurial classroom |DBE Branch C, T, S and Task Team |Jan- Dec 2017 |

|Implementation of Entrepreneurship in Basic Education |activities, competition and mentoring programmes | | |

|Eco-Schools and the Green Entrepreneurship Legacy Projects |Improved understanding of EMS content and knowledge. Learners |DBE and Eco-Schools Programme |Ongoing |

| |participate actively to improve their school environments | | |

3.1.6. Steps to improve performance in EMS

Radical and urgent steps need to be taken to improve learner attainment to 95% by 2019 through:

• Implementing the GETC as a national standardised exit examination in Grade 9 or an Annual National Assessment for EMS;

• Implementing the on-line teachers training course through the DBE Cloud once endorsed by SACE;

• Managing stakeholders support to improve teaching and learning in EMS, Accounting, Business Studies and Economics; and

• Informing pre-set and inset programmes to ensure teacher training courses are developed as per DBE prescripts.

4. ACCOUNTING

COMPARISON OF THE NATIONAL STATEMENT 2006 (NCS GRADE 10 – 12) AND THE CURRICULUM AND POLICY STATEMENT (CAPS) - (NCS GRADE R – 12)

The subject content that was included in the Subject Statement is also included in the CAPS document but strengthened. The content has some point of reference in the Subject for Accounting. Every Learning Outcome and Assessment Standard was reworked into topics and sub-topics. There is no topic in the CAPS document that has not been referred to the Subject Statement.

Content from the Subject Statement not included and additions in the CAP document:

Note:

No content was excluded from the Subject Statement. All the topics including Close Cooperatives were retained. The Subject Statement content was strengthened by adding some sub-topics and in some cases content has being pulled from one grade to another. The following grid indicates the areas where additions and exclusions were made. Only topics with changes have been included in this GRID.

|TOPICS |GRADES |REMOVED CONTENT |ADDED CONTENT - CAPS |

|Accounting concepts |All |None |More concepts were added to existing concepts, e.g. memorandum of |

| | | |incorporation, No par value shares, Share buyback, Johannesburg |

| | | |Securities Exchange, etc. |

|Bookkeeping |11 |None |Clubs: |

| | | |Stock account, e.g. Refreshments |

| | | |Trial balance |

| | | |Understanding of the differences between receipts and income, and |

| | | |payment and expenses. |

| | | |Financial statement of clubs. |

| | | |The differences between financial statement of Partnership and |

| | | |clubs |

| |12 |Recording of the Close |Definition and explanation of accounting concepts unique to close |

| | |corporations information: |corporations: |

| | |Journals |Close corporation |

| | |Ledgers |Founding statement |

| | |Member’s contribution |Members |

| | |Loans to/ from members |Loans to members |

| | |Division of profit or loss |Loans from members |

| | |Adjustments related to the |Distribution to members |

| | |distribution of profits or losses| |

| | |None |Share buyback: ledger accounts |

|Final accounts and |12 |Financial statements of Close |Identify differences in the financial statements of companies and |

|financial statements | |Corporations and notes |close corporations particularly with regard to terminology. |

| | |Analysis and interpretation of | |

| | |financial statements and notes of| |

| | |Close Corporations | |

|Value-Added Tax |11 |None |Understand the effect on VAT relating to bad debts, discounts and |

| | | |goods returned |

| | | |Integrate ethics relating to VAT – VAT fraud, etc. |

| | | |Integrate internal audit and internal control processes over |

| | | |collection of VAT from customers and payment of VAT to SARS |

|Reconciliations |10 |None |Preparation of debtors’ and creditors’ lists to reconcile with the|

| | | |debtors’ and creditors’ control accounts (including correction or |

| | | |errors and omissions) |

| | |None |Reconciliation of bank statements should also include: |

| | | |Cheques not yet presented for payment |

| | | |Post-dated cheques received |

| | |None |Analysis and interpretation of bank, debtors’ and creditors’ |

| | | |reconciliation. |

| | | |Reconcile debtors’ and creditors’ statements with their personal |

| | | |accounts |

| | | |Analyse and interpret debtors’ age analysis |

|Cost accounting |10 |None |Basic cost concepts are increased. |

| | | |Prime cost |

| | | |Work-in-process |

| |11 |None |Preparation of ledger accounts of a manufacturing business. The |

| | | |different sections for the accounts and the affected items have |

| | | |been included, i.e. Balance Sheet Section, Nominal Accounts |

| | | |Section and Cost Accounts Section |

| |12 |None |Definition and explanation of accounting concepts unique to a |

| | | |manufacturing business |

| | | |Preparation, presentation, analysis, interpretation and reporting |

| | | |on cost information for manufacturing enterprises: |

| | | |Preparation of a production cost statement with notes for |

| | | |manufacturing costs |

| | | |Preparation of a short-form Income Statement with notes for |

| | | |administration cost and selling & distribution cost |

| | | |Calculation of variable and fixed costs |

| | | |Calculation of the cost of a product using variable and fixed |

| | | |costs |

| | | |Calculation of contribution per unit |

| | | |Integration of ethical issues relating to manufacturing: product |

| | | |quality, product age, raw materials, support for local products, |

| | | |price-fixing, theft, fraud, etc. |

| | | |Integration of internal audit and control processes relating to |

| | | |manufacturing |

|Budgeting |11 |None |Preparation and presentation of a cash budget for sole traders - |

| | | |Additional: |

| | | |Projected receipts and payments |

| | | |Preparation and presentation of Projected Income Statement |

| | | |Projected revenue and expenditure |

| | | |Integration of ethical issues. |

| | | |Integration of internal audit and internal control issues |

| |12 |None |Analysis, interpretation and comparison of cash budgets for sole |

| | | |traders or companies. |

| | | |Cash Budget |

| | | |Receipts |

| | | |Payments |

| | | |Debtors’ collection |

| | | |Creditors’ payment |

| | | |Cash balances |

| | | |Integration of ethical issues relating to budgeting and |

| | | |projections. |

| | | |Integration of internal audit and control processes relating to |

| | | |budgets and projections by comparing budget to actual figures. |

|Fixed assets/Tangible|10 |None |Calculation of depreciation is in Grade 10. |

|Assets | | | |

| |11 |None |Recording the acquisition of tangible/fixed assets |

| | | |Calculation and recording of depreciation |

| | | |On cost price (straight line method) |

| | | |Diminishing balance method |

| | | |Understanding how tangible/fixed assets are recorded when it is |

| | | |fully depreciated. |

| | | |Recording the disposal of tangible/fixed assets (cash, credit, |

| | | |trade-in): |

| | | |At the beginning of a financial year |

| | | |During a financial year |

| | | |At the end of a financial year |

| | | |Integration of issues of internal control – control measures over |

| | | |fixed assets |

| | | |Integration of ethical issues relating to fixed assets – |

| | | |responsible use of fixed assets |

| |12 | |Interpretation and reporting on the movements of fixed assets: |

| | | |Age of assets |

| | | |Replacement rate |

| | | |Life span of assets |

| | | |Integration of GAAP principles relating to fixed assets |

| | | |Integration of ethical issues relating to fixed assets |

| | | |Integration of internal audit and control processes relating to |

| | | |fixed assets |

|Inventory |11 |Perpetual stock system meaning, |Definition and explanation of the following stock systems: |

| | |advantages and disadvantage have |Perpetual stock system |

| | |being pulled Grade 10 to Grade |Periodic stock system |

| | |11. |Knowledge of the advantages and disadvantages of the periodic and |

| | | |perpetual stock systems. |

| | | |Recording of transactions using the periodic stock system in the |

| | | |journals and ledgers, comparing it with the perpetual stock |

| | | |system. |

| | | |Purchases account as opposed to Trading stock account |

| | | |Opening stock and Closing stock accounts |

| | | |Trading account |

| | | |Carriage on purchases |

| | | |Custom and import duties |

| | | |Validation, valuation and calculation of inventories of businesses|

| | | |using the perpetual and periodic inventory systems: |

| | | |Specific identification (of cost price per unit) |

| | | |Integration of GAAP principles relating to inventories |

| | | |Integration of ethical issues relating to inventories |

| | | |Integration of internal audit and control processes relating to |

| | | |inventories |

|Ethics |11 |None |Identification and analysis of ethical behaviour applicable to |

| | | |financial environments with reference to accountability, |

| | | |transparency and sustainability |

|Internal control |11 | |Identification of internal audit procedures relating to: handling |

| | | |of cash, buying and selling on credit, stock. Debtors and |

| | | |creditors |

| | | |Understanding the difference between internal and external |

| | | |auditors |

4.1 Schools offering Accounting

The total number of schools offering Accounting between 2010 and 2014

|2010 |2011 |2012 |2013 |2014 |

|5521 |5588 |5677 |5614 |5614 |

Total number of schools offering Accounting as a subject per Province between 2010 and 2014.

|EC |FS |

| |2010 |2011 |2012 |2013 |2014 |

|EC |722 |726 |739 |742 |742 |

|FS |287 |287 |290 |297 |297 |

|GP |691 |719 |723 |744 |744 |

|KZN |1560 |1557 |1546 |1538 |1538 |

|LP |1110 |1105 |1092 |1097 |1097 |

|MP |467 |469 |469 |468 |472 |

|NW |108 |263 |261 |258 |258 |

|NC |372 |100 |103 |98 |98 |

|WC |378 |362 |362 |368 |368 |

|NATIONAL |5507 |5588 |5584 |5614 |5614 |

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4.2 Accounting Participation Rate From 2008 – 2014

The number of learners offering Accounting has declined at an alarming rate in the past five years. At its peak in 2009, 174 347 learners offered the subject, but in 2014 the number had dropped to 125 987 learners. The number of learners offering Accounting declined by a staggering 48 360.

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The number of learners offering Accounting as a subject per province.

The figure above indicates that KZN(37 968) has the highest number of candidates offering Accounting.

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The number of Accounting learners in each province compared with the total of learners in each province.

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The graph below indicates the percentage of learners offering Accounting in each province. KZN has the highest percentage of learners offering Accounting 27%, followed by Free State25% and Gauteng by 24%.north west has the lowest number of learners offering Accounting.

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PROVINCIAL COMPARISON ON THE % OF LEARNERS WHO OFFERED ACCOUNTING IN 2014 vs. ALL GRADES 12 LEARNERS

[pic]

The graph above indicates the percentage of Accounting learners in the Country. 30% of learners in KZN take Accounting as their subject, Gauteng contributes 18.9% and Limpopo and Northern Cape both contributes 13.7%. Free State contributes only 5.25% and North West 3.4%.

[pic]

The participation rate in Accounting has continued declining since 2010. The number of learners offering Accounting has declined in all provinces.

ACCOUNTING PROVINCIAL PARTICIPATION RATE 2008 TO 2014

|  |2010 |2011 |2012 |2013 |2014 |

|EC |18 055 |17 547 |17 273 |18 104 |15 482 |

|FS |9 644 |7 974 |6 892 |7379 | 6 620 |

|GP |33 576 |31233 |23 626 |25 413 |23 777 |

|KZN |42 647 |40 064 |40 642 |44493 |37 968 |

|LP |24 839 |17 602 |17 984 |20 247 |17 320 |

|MP |13 793 |12 101 |11 251 |11 013 | 9 205 |

|NW |7 748 |5 993 |5 810 |6 435 | 4 337 |

|NC |2 651 |2 257 |2 001 |1 974 | 1 726 |

|WC |12 054 |9 046 |9 499 |10 369 | 9 552 |

| |165 522 |140 849 |137 587 |147 950 |128 779 |

4.3 Success Rate

Accounting Success Rate

|Year |No. Wrote |No. achieved at 30%|% achieved at 30% and |No. achieved at 40% and |% achieved at 40% and |

| | |and above |above |above |above |

|2010 |160991 |101093 |62.8 |56752 |35.3 |

|2011 |137 903 |84 972 |61.6 |49 368 |35.8 |

|2012 |134 978 |88 508 |65.6 |57 621 |42.7 |

|2013 |145 427 |95 520 |65.7 |60 311 |41.5 |

|2014 |125 987 |85 681 |68.0 |55 837 |44.3 |

ACCOUNTING NATIONAL PERFORMANCE 2010 -2014[pic]

Accounting Provincial performance in 2014

|YEAR |EC |FS |GP |KZN |LP |

|EASTERN CAPE |18689 |805 |523 |534 |10% |

|FREE STATE |7433 |523 |390 |392 |17.6% |

|GAUTENG |25607 |1972 |1575 |2076 |22% |

|KWAZULU-NATAL |45608 |2946 |1946 |2481 |16% |

|LIMPOPO |20454 |884 |486 |514 |9.2% |

|MPUMALANGA |11209 |554 |322 |344 |6% |

|NORTH WEST |6482 |378 |264 |259 |14% |

|NORTHERN CAPE |1980 |104 |68 |85 |13% |

|WESTERN CAPE |10488 |935 |762 |1104 |26.7% |

|NATIONAL |147950 |9101 |6336 |7789 |15.7% |

This table indicates the percentage of learners who passed Accounting at level 5 -7 in different provinces.

Participation by Race

The percentage of African learners taking Accounting is the highest by 80%, followed by Coloured with 8%, Whites 7%, Indians at 7% and Asians with the lowest participation rate. The participation rate of African learners is higher than the combined total of all other races. The participation rate of other races is below 10%.

Participation by Gender

|Males |49981 |40% |

|Females |76006 |60% |

[pic]

The graph above shows that there were more girls offering Accounting compared to boys in 2013. Girl learners dominate by 60%, whereas boy learners were only 40%.

4.4 Participation By Race

|Year |AFRICAN |WHITES |COLOUREDS |INDIANS |ASIANS |

|2010 |83512 |8396 |10092 |6091 |301 |

|2011 |71472 |7244 |6949 |3836 |266 |

|2012 |69754 |6860 |7559 |5073 |183 |

|2013 |75473 |7177 |8233 |7238 |197 |

|2014 |106772 |7033 |7288 |4669 |190 |

The table above demonstrates the number of learners offering Accounting, per province. The decline in learner numbers between 2010 and 2014 of all races, with the exception of Indian learners. The biggest decline is noted from African learners. The decrease for African learners between 2008 and 2014 is more than 71 000.

[pic]

SUCCESS RATE PER GENDER

| |BOYS |GIRLS |

|YEAR |WROTE |PASSED |FAILED |WROTE |PASSED |

|2010 |86474 |83512 |49897 |33615 |59.75 |

|2011 |73539 |71472 |41845 |29627 |58.55 |

|2012 |71608 |69754 |43837 |25917 |62.85 |

|2013 |77220 |75473 |46087 |29386 |61.06 |

|2014 |106772 |106772 |68726 |38046 |64.4 |

White Learners

The participation rate for white learners has been steadily declining since 2010. A 2% decline in the success rates of white Accounting learners, between 2010 and 2014 are also noted.

|YEAR |LEARNER NOS |NOS WROTE |NOS PASSED |NOS FAILED |PASS % |

| | | | | | |

|2010 |8413 |8396 |8189 |207 |97.55 |

|2011 |7271 |7244 |7074 |170 |97.65 |

|2012 |6871 |6860 |6700 |160 |97.66 |

|2013 |7188 |7177 |7029 |148 |97.94 |

|2014 |7033 |7033 |6700 |333 |95.3 |

Colored Learners

The participation rate of Coloured learners has declined by 3792 between 2008 and 2013. The success rates of these learners are fluctuating between 79.46% and 71.46% for the same period.

|YEAR |LEARNER NOS |NOS WROTE |NOS PASSED |NOS FAILED |PASS % |

|2010 |10201 |10092 |7212 |2880 |71.46 |

|2011 |7013 |6949 |5093 |1856 |73.29 |

|2012 |7627 |7559 |5723 |1836 |75.71 |

|2013 |8294 |8233 |6268 |1965 |76.13 |

|2014 |7288 |7288 |5475 |1813 |75.1 |

Indian Learners

While an initial sharp decline can be noticed from 2008 – 2011, the participation rate of Indian learners has increased almost to its original high in 2008. A slight decline in success rate is noticed, but the success rate remains above 94%, even at its lowest.

|YEAR |LEARNER NOS |NOS WROTE |NOS PASSED |NOS FAILED |PASS % |

|2010 |6119 |6091 |5795 |296 |95.14 |

|2011 |3851 |3836 |3648 |188 |95.10 |

|2012 |5092 |5073 |4809 |264 |94.80 |

|2013 |7261 |7238 |6884 |354 |95.11 |

|2014 |4662 |4662 |4406 |256 |94.5 |

Asian Learners

The participation rate of Asian learners has decreased by 781 learners between 2008 and 2013. The learner numbers have declined by an average of approximately 130 learners per annum. If this trend continues, by 2015, there will be no Asian learners offering Accounting.

|YEAR |LEARNER NOS |NOS WROTE |NOS PASSED |NOS FAILED |PASS % |

|2010 |369 |301 |227 |74 |75.42 |

|2011 |274 |266 |191 |75 |71.81 |

|2012 |185 |183 |172 |11 |93.99 |

|2013 |200 |197 |179 |18 |90.86 |

|2014 |190 |190 |178 |12 |93.6 |

4.5 Curriculum changes brought about by CAPS especially the 2014 NSC paper

Changes In The Curriculum And Exam Paper

The structure of Accounting Grade 12 exam

The Year-End Examination consists of one 3 hour paper of 300 marks. The number of questions may vary from 5 to 8 questions. There is no stipulation on the marks allocated to each question. The exam paper must cover all three main topics according to their weightings stipulated on CAPS document.

THREE MAIN TOPICS

1. Financial Accounting,

2. Managerial Accounting and

3. Managing Resources

All questions are compulsory and are to be answered in a specially prepared answer book.

NEW CONTENT INTRODUCED IN GRADE 12 ACCOUNTING

New content in Accounting includes:

• Issuing of shares at issue price (no par value, no share premium). ( 11 marks allocated to this question

• Buying back of shares (repurchase of shares)

• Specific identification method of inventory valuation

There were no changes in the structure of the examination paper.

Coverage of the new topics in the 2014 exam paper

|New Topic |Marks allocated |

|Issuing of shares at issue price (no par value, no share premium |12 marks |

|Buying back of shares (repurchase of shares) |13 marks |

|Total marks allocated |25 marks |

| | |

4.6 Accounting Targets For 2014 To 2019

| |

|YEAR |NUMBER OF LEARNERS |PERCENTAGE PASS |

|2014 |186366 |65.2 |

|2015 |196 366 |68.2 |

|2016 |206 366 |72.3 |

|2017 |200 000 |77.5 |

|2018 |210 000 |82.5 |

|2019 |220 000 |95.2 |

NATIONAL TARGETS OF SCHOOLS OFFERING ACCOUNTING: 2014 - 2019

| |2013 |2014 |2015 |2016 |2017 |2018 |2019 |

|YEAR | | | | | | | |

|EASTERN CAPE |742 |779 |817 |857 |899 |943 |990 |

|FREE STATE |297 |311 |326 |342 |359 |377 |396 |

|GAUTENG |744 |781 |820 |861 |904 |949 |996 |

|KWAZULU-NATAL |1538 |1615 |1696 |1781 |1870 |1964 |2062 |

|LIMPOPO |1097 |1152 |1210 |1270 |1334 |1401 |1471 |

|MPUMALANGA |472 |496 |521 |547 |574 |603 |633 |

|NORTH WEST |258 |271 |285 |299 |314 |330 |346 |

|NORTHERN CAPE |98 |103 |108 |113 |119 |125 |131 |

|WESTERN CAPE |368 |371 |390 |409 |429 |450 |473 |

|NATIONAL |5614 |5894 |6189 |6498 |6823 |7164 |7522 |

Each province has a responsibility to increase the number of schools offering Accounting. This will open opportunities for more learners to choose Accounting as their choice subject.

NATIONAL TARGETS OF LEARNERS OFFERING ACCOUNTING: 2014 - 2019

| |2013 |2014 |2015 |2016 |2017 |2018 |2019 |

|YEAR | | | | | | | |

|NUMBER OF LEARNERS |145 427 |152 698 |160 333 |168 350 |176 767 |185605 |194885 |

An increase in the number of learners offering Accounting subject will be an advantage in addressing the skills shortage in the financial sector as reported.

PROVINCIAL TARGETS OF LEARNERS OFFERING ACCOUNTING: 2014 - 2019

|PROVINCE |2013 |2014 |2015 |2016 |2017 |2018 |2019 |

|EASTERN CAPE |18104 |19009 |19960 |20958 |22006 |23106 |24261 |

|FREE STATE |7379 |7748 |8135 |8542 |8969 |9418 |9889 |

|GAUTENG |25413 |26684 |28018 |29419 |30890 |32434 |34056 |

|KWAZULU-NATAL |44493 |46718 |49054 |51506 |54082 |56786 |59625 |

|LIMPOPO |20247 |21259 |22322 |23438 |24610 |25841 |27133 |

|MPUMALANGA |11013 |11564 |12142 |12749 |13386 |14056 |14758 |

|NORTH WEST |6435 |6757 |7095 |7449 |7822 |8213 |8624 |

|NORTHERN CAPE |1974 |2073 |2176 |2285 |2399 |2519 |2645 |

|WESTERN CAPE |10369 |10887 |11432 |12003 |12604 |13234 |13895 |

|NATIONAL |145427 |152699 |160334 |168349 |176768 |185607 |194886 |

Each province has a responsibility of attracting more learners to Accounting field.

National Targets Of % Of Learners Offering The Subject Against All Grade 12 Learners: 2014 -2019

|YEARS |2013 |2014 |2015 |2016 |2017 |2018 |2019 |

|NATIONAL |25.7% |25.75 |25.8% |25.85% |25.9% |25.95% |26% |

The number of learners offering Accounting should increase nationwide from 25.7% to at least 26% in 2019.

Provincial Target of % of Learners Offering Accounting Per Province: 2014 - 2019

|PROVINCE |2013 |2014 |2015 |2016 |2017 |2018 |2019 |

|EASTERN CAPE |12.5 |13 |13.05 |13.1 |13.15 |13.2 |13.25 |

|FREE STATE |5.7 |6.75 |7.8 |8.85 |9.2 |9.95 |10 |

|GAUTENG |17.5 |17.55 |17.6 |17.65 |17.7 |17.75 |17.8 |

|KWAZULU-NATAL |30.6 |30.65 |30.7 |30.75 |30.8 |30.85 |30.9 |

|LIMPOPO |13.9 |13.95 |14 |14.05 |14.1 |14.15 |14.2 |

|MPUMALANGA |7.6 |8.65 |9.7 |9.75 |10.8 |11.85 |12 |

|NORTH WEST |0.4 |4.45 |5.5 |6.55 |7.6 |8.65 |10 |

|NORTHERN CAPE |1.4 |5.45 |6.5 |7.5 |8.5 |9.5 |10 |

|WESTERN CAPE |7.1 |7.6 |8 |8.5 |9 |9.5 |10 |

The table above indicates the percentage of learners offering Accounting between 2014 and 2019.

National Target of % of Learners Offering Accounting: 2014 - 2019

|YEAR |2013 |2014 |2015 |2016 |2017 |2018 |2019 |

|ACCOUNTING |145427 |152699 |160334 |168349 |176768 |185607 |194886 |

|NATIONAL |565600 |593880 |623574 |654753 |687490 |721865 |757958 |

|PERCENTAGE |25.7 |25.7 |25.7 |25.7 |25.7 |25.7 |25.7 |

The percentage of Accounting learners should be at least 25% of all learners offering the subject.

PROVINCIAL TARGETS OF THE NUMBER OF LEARNERS WHO PASSED ACCOUNTING

AT LEVEL 5

| | |2013 |2014 |2015 |2016 |2017 |

|EASTERN CAPE |4% | 5% |6% |8% |9% |10% |

|FREE STATE |8% |7% |8% |9% |10% |11% |

|GAUTENG |7% |8% |9% |10% |11% |12% |

|KWAZULU-NATAL |9% |9% |10% |11% |12% |12% |

|LIMPOPO |9% |8% |9% |10% |11% |12% |

|MPUMALANGA |8% |8% |9% |10% |11% |12% |

|NORTH WEST |7% |7% |8% |9% |10% |11% |

|NORTHERN CAPE |6% |7% |8% |9% |10% |11% |

|WESTERN CAPE |10% |10% |11% |12% |13% |14% |

Improve Accounting results to offer learners opportunities to pass the subject with level 5.

National Targets On The Participation By Race In The Subject 2014 -2019

| |2014 |2015 |2016 |2017 |2018 |2019 |

|AFRICAN |4% | 5% |6% |8% |9% |10% |

|WHITES |10% |12% |14% |16% |18% |20% |

|COLOUREDS |8% |9% |10% |11% |12% |13% |

|INDIANS |10% |12% |14% |16% |18% |20% |

|ASIANS |15% |20% |25% |26% |27% |29% |

The table indicates the participation by race in the Accounting between 2014 and 2019.

PROVINCIAL TARGETS ON THE SUCCESS RATE BY RACE IN ACCOUNTING 2014 -2019

| |2014 |2015 |2016 |2017 |2018 |2019 |

|EASTERN CAPE |5.1 |5.3 |5.5 |6 |6.5 |7.1 |

|FREE STATE |6 |7 |7 |7.1 |7.5 |7.8 |

|GAUTENG |4.5 |5.5 |5.6 |5.8 |6 |6.5 |

|KWAZULU-NATAL |3.5 |4 |4.5 |5 |5.5 |6 |

|LIMPOPO |5.5. |6.5 |6.6 |6.9 |7 |7.5 |

|MPUMALANGA |5 |5 |5 |6 |7 |8 |

|NORTH WEST |5.5. |6.5 |6.6 |6.9 |7 |7.5 |

|NORTHERN CAPE |10.5 |10.6 |10.7 |10.8 |10.9 |11 |

|WESTERN CAPE |10.5 |10.6 |10.7 |10.8 |10.9 |11 |

Increase the percentage of African learners taking Accounting.

WHITE LEARNERS

| |2014 |2015 |2016 |2017 |2018 |2019 |

|EASTERN CAPE |20 |15 |15 |15 |10 |10 |

|FREE STATE |15 |10 |10 |15 |15 |15 |

|GAUTENG |10 |10 |10 |10 |10 |10 |

|KWAZULU-NATAL |15 |15 |10 |10 |10 |10 |

|LIMPOPO |20 |25 |25 |15 |15 |15 |

|MPUMALANGA |15 |15 |15 |20 |20 |20 |

|NORTH WEST |15 |15 |10 |10 |10 |10 |

|NORTHERN CAPE |15 |15 |15 |15 |15 |15 |

|WESTERN CAPE |15 |15 |15 |15 |15 |15 |

Increase the percentage of white learners taking Accounting.

COLOUREDS LEARNERS

| |2014 |2015 |2016 |2017 |2018 |2019 |

|EASTERN CAPE |5.3 |5.5 |6 |6.5 |7.1 |5.5 |

|FREE STATE |7 |7 |7.1 |7.5 |7.8 |7 |

|GAUTENG |5.5 |5.6 |5.8 |6 |6.5 |5.6 |

|KWAZULU-NATAL |4 |4.5 |5 |5.5 |6 |4.5 |

|LIMPOPO |6.5 |6.6 |6.9 |7 |7.5 |6.6 |

|MPUMALANGA |5 |5 |6 |7 |8 |5 |

|NORTH WEST |6.5 |6.6 |6.9 |7 |7.5 |6.6 |

|NORTHERN CAPE |10.6 |10.7 |10.8 |10.9 |11 |10.7 |

|WESTERN CAPE |10.6 |10.7 |10.8 |10.9 |11 |10.7 |

Increase the percentage of coloureds learners taking Accounting.

INDIAN LEARNERS

| |2014 |2015 |2016 |2017 |2018 |2019 |

|EASTERN CAPE |15 |15 |15 |10 |10 |10 |

|FREE STATE |10 |10 |15 |15 |15 |15 |

|GAUTENG |10 |10 |10 |10 |10 |10 |

|KWAZULU-NATAL |15 |15 |15 |15 |15 |15 |

|LIMPOPO |25 |25 |15 |15 |15 |15 |

|MPUMALANGA |15 |15 |20 |20 |20 |20 |

|NORTH WEST |15 |10 |10 |10 |10 |10 |

|NORTHERN CAPE |15 |15 |15 |15 |15 |15 |

|WESTERN CAPE |10 |15 |15 |15 |15 |15 |

|4.7 Radical and Urgent Steps to improve Performance in Accounting |

|Key results area: Learner participation and success rate |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Increase the number of learners offering Accounting at grade 10 to 12. |More learners will study towards becoming Chartered Accountants |DBE/PED |March 2016 |

| |(CA.SA) especially African learners. | | |

|Strengthen the teaching of Accounting in EMS in grade 8 and 9 Senior |More learners will be motivated to choose Accounting as their |Provincial Education Departments. |By Jan 2015 |

|phase. Teach Accounting only during term 3 and term 4 in grade 8 and 9 |choice subject for grade 10-12. | | |

|so that learners can complete the Accounting cycle without any break in | | | |

|between. | | | |

|Split Accounting paper into paper one and paper two, two papers. Paper |Improved success and participation rate in Accounting. |DBE Exams |January 2016 |

|one to assess financial statements, ratios and analysis and | | | |

|interpretations. Paper two covers all other sections. | | | |

|Focus area for implementation : Accounting |

|Key Result Area: Teacher Demand, Supply, Utilization and Development and Support |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Fill all Accounting vacant posts |Every district has a qualified Accounting subject advisor. |Provincial Education Departments (PED) |Ongoing |

|Train and prepare grade 8 and 9 EMS teachers to bridge |Accounting learners Competent and confident teachers, teaching |Provincial Education Departments. |On going |

|Accounting the content gap. |Accounting. Improved success and participation rate in | | |

| |Accounting. | | |

|Develop grade 8 and 9 Accounting study guides to help teachers |Accounting learners are very competent and the participation |DBE curriculum |February 2015 |

|and learners with basic Accounting skills. |rate has improved. | | |

|Divide EMS syllabus such that Accounting is only taught in term |Learners are able to complete the Accounting cycle without any |DBE curriculum and PED’s |January 2015 |

|3 and term 4 in grade 8 and 9 Senior phase. |break in between. They have a better understanding of the | | |

| |subject. | | |

|Key Result Area: Provision of Resources |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Increase the number of EMS and Accounting teachers in the | All schools have qualified Accounting teachers who can offer EMS as well. |HEI’s / DBE |Jan 2018 |

|system. | | | |

|Encourage unemployed graduate to do teaching diploma. |Most of graduates are employed by education departments. |HEI’s /DBE |Jan 2019 |

|Supply formula sheets for calculations of financial indicators |Print and supply all grade 10 to 12 learners with Accounting formula sheets during |DBE EXAMS |JAN 2015 |

|and ratios during grade 10 to 12 Accounting exams. |Accounting exams. | | |

|Supply every learner with a copy of Mind the Gap study guide |All schools receive DVD’s and every learner has a copy of Mind the Gap study Guide. |DBE Curriculum and Mind the Gap unit.|March 2015 |

|and Accounting DVD’s for revision. | | | |

|FOCUS AREA FOR IMPLEMENTATION |

|Key Result Area: Partnerships |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Strengthen Partnership with SAICA. |Grade 12 learners receive bursaries to register at a recognized government |DBE curriculum and PED’s |Ongoing |

| |universities to study a B. com degree towards becoming a Charted Accountants.| | |

|Strengthen partnership with different universities. |Attends seminars and conferences to keep abreast with the latest developments|DBE Curriculum |Ongoing |

| |in the subjects. | | |

|Establish BCM subject committees. |Lead and attends all subject committees meetings. |DBE Curriculum |Nov 2014 |

|Increase learner participation on Accounting Olympiad |All Accounting learners have registered for Accounting Olympiad competitions.|DBE / PED’s |Jan 2015 |

|competitions. | | | |

|Increase learner participation on Eskom Simaranta |Every school to register grade 11 learners to participate in entrepreneur |DBE / PED’s |Jan 2015 |

|entrepreneur competition. |competition. | | |

BUSINESS STUDIES

5. BUSINESS STUDIES

BUSINESS STUDIES: COMPARISON OF THE SUBJECT STATEMENT (NCS GRADE 10 – 12) AND THE CURRICULUM AND POLICY STATEMENT (CAPS) - (NCS GRADE R – 12)

The subject content that was included in the Subject Statement is also included in the CAPS document but strengthened. The content has some point of reference in the Subject for Business Studies. Every Learning Outcome and Assessment Standard was reworked into topics and sub-topics. There is no topic in the CAPS document that has not been referred to the Subject Statement.

Content from the Subject Statement not included and additions in the CAP document:

Note:

No content was excluded from the Subject Statement. All the topics were retained. The Subject Statement content was strengthened by adding some sub-topics and in some cases content has been pulled from one grade to another. The following grid indicates the areas where additions and exclusions were made. Only topics with changes have been included in this GRID.

|TOPICS |GRADES |CONTENT REMOVED FROM ONE GRADE TO |ADDED CONTENT - CAPS |

| | |ANOTHER | |

|Micro, market and |10,11 and 12 |None |Added legislation : |

|macro environments | | |National Credit Act 34 of 2005 |

| | | |National Consumer Protection Act 68 of 2008 Companies Act, 71 |

| | | |of 2008 |

| | | |Black Economic Empowerment Act No.53 of 2003 |

|Business sectors |10 |None |The difference between Formal and Informal Sectors |

| | | |The difference between Public and Private Sectors |

| |11 |None |Identification and investigation of the links between various |

| | | |primary, secondary and tertiary enterprises. |

| | | |Examination of the links between: |

| | | |Primary enterprises |

| | | |Secondary enterprises |

| | | |Tertiary enterprises. |

|Entrepreneurship |10 |Entrepreneurship qualities were |None |

| | |pulled from Grade 11 to Grade 10. | |

| |11 |Entrepreneurship qualities were |None |

| | |pulled from Grade 11 to Grade 10. | |

| |12 |Reflections on a business venture, |None |

| | |assessment of its entrepreneurial | |

| | |qualities, and identify its success| |

| | |factors and areas for improvement. | |

| | |This topic was pulled from Grade 12| |

| | |to 11. | |

|Forms of ownership |10 |None |Definition, characteristics, advantages, disadvantages and |

| | | |differences (comparison) between the following forms of |

| | | |ownership: |

| | | |Sole Proprietor |

| | | |Partnership |

| | | |Close Corporation |

| | | |Non-Profit Company |

| | | |Profit Companies |

| | | |Private Company |

| | | |Personal Liability Company |

| | | |Public Company |

| | | |State-owned Company |

| | | |Co-operatives |

| |11 | |Formation of companies |

| | | |The company’s charter – Memorandum and Articles of Association|

| | | |Name of the company – incorporation and commencement of the |

| | | |company |

| | | |Prospectus |

|Investment : securities|12 |None |Investment securities: |

|and insurance | | |Types |

| | | |Business investments, the Johannesburg Stock/Security |

| | | |Exchange, types of shares, unit trusts |

| | | |Government retail bond |

| | | |Returns, e.g. dividends and interest |

| | | |Calculations (interest, etc) |

| | | |The difference between compound interest and simple interest |

|Presentation of |12 |None |Description of the criteria for a logical and effective |

|business information | | |presentation of information, e.g. know your audience, Put |

| | | |relevant information first, use tables, graphs, charts or |

| | | |diagrams that include symbols and pictures, suitable section |

| | | |title, headings, subheadings and bullets are important, etc. |

| | | |Process and style of presentation using visual aids, e.g. |

| | | |position to allow clear vision, immediate display and change |

| | | |of transparencies /slides; use of a pointer to focus |

| | | |attention, etc. |

|Relationship and team |11 |None |Introduced of Team Stages, dynamics theories and conflict |

|performance | | |management are introduced in Grade 11. |

| |12 |None |Repeat the Team Stages, dynamics theories and conflict |

| | | |management in Grade 12. |

|Business functions |11 |Introduction of Human resource |Introduction of Human resource function. The topic was |

| | |function. The topic was pulled from|introduced in Grade 11 and recapped in Grade 12. |

| | |Grade 12 to 11. | |

|Quality of performance |12 |None |The impact of quality on different business structures (e.g. |

| | | |sole traders versus large businesses), e.g. taking into |

| | | |account the elements of Total Quality Management (TQM): |

| | | |continuous skills development, total client satisfaction, |

| | | |continuous improvements to processes and systems, etc. |

5.1 THE TOTAL NUMBER OF SCHOOLS OFFERING BUSINESS STUDIES

|2008 |2009 |2010 |2011 |2012 |2013 |

|NUMBER WROTE |200 795 |187 677 |195 507 |218 914 |207 659 |

[pic]

The number of Business Studies learners has declined by more than 10 000. The number of learners had declined from 218 914 in the year 2013 to 207 659 in the year 2014.

BUSINESS STUDIES PROVINCIAL PARTICIPATION RATE IN FIVE YEARS

|PROVINCE  |2010 |2011 |2012 |2013 |2014 |

|FS |11 405 |10 488 |10 181 |11 621 |11009 |

|GP |40 147 |38 693 |40 278 |44 162 |44 936 |

|KZN |49 477 |49 847 |51 804 |60 045 |60 157 |

|LP |26 600 |19 314 |21 353 |24 355 |20 717 |

|MP |18 219 |17 758 |18 215 |18 770 |16 265 |

|NW | 9 509 | 8 709 | 8 911 |10 322 |7 814 |

|NC | 3 707 | 3 949 | 3 508 | 3 921 |3 251 |

|WC |19 934 |16 649 |18 285 |20 122 |19 929 |

|NATIONAL |200 795 |187 677 |195 507 |218 914 |207 659 |

[pic]

The graph above indicates that KwaZulu Natal contributes the biggest number of learners to the Business Studies population, followed by Gauteng and Eastern Cape. KwaZulu natal contributes more than the total of the bottom three provinces combined. The provinces contributing the least amount of learners are the Free State, North West and Northern Cape respectively.

|PROVINCE |EC |FS |GP |

|2010 |200795 |145410 |72.4 |

|2011 |187677 |149334 |79.6 |

|2012 |195507 |151246 |79.6 |

|2013 |218914 |179334 |81.9 |

|2014 |207 659 |161 723 |77.9 |

[pic]

Performance in Business Studies has declined in 2014 as compared to other years. There was a decrease of 5% in 2014 results .

BUSINESS STUDIES PROVINCIAL PERFORMANCE AND RANKINGS IN FIVE YEARS

|Prov | 2010 | 2011 | 2012 | 2013 |2014 |

|2011 |166959 |161686 |113500 |48186 |96.8 |

|2012 |157565 |153832 |119572 |34260 |97.6 |

|2013 |163114 |159523 |121924 |37599 |97.8 |

|2014 |181243 |177609 |141436 |36173 |98.0 |

Coloured learners

The number of Coloured learners offering Business Studies has increased slightly. An increase of approximately 8%, between 2010and 2014, in the success rate of Business Studies learners is also noticeable.

|YEAR |LEARNER NOS |NOS WROTE |NOS PASSED |NOS FAILED |PASS % |

|2011 |19909 |19591 |13615 |5976 |69.5 |

|2012 |16542 |16263 |12970 |3293 |79.8 |

|2013 |18134 |17887 |12977 |4910 |72.5 |

|2014 |20058 |19813 |17080 |2733 |86.6 |

Indian learners

The number of Indian learners offering Business studies has increased by approximately 60% from 2010 to 2014. The success rate of these learners initially declined but has now stabilised in the high nineties.

|YEAR |LEARNER NOS |NOS WROTE |NOS PASSED |NOS FAILED |PASS % |

|2011 |418 |350 |275 |75 |78.6 |

|2012 |364 |345 |145 |200 |42.0 |

|2013 |207 |200 |186 |14 |93.0 |

|2014 |202 |192 |179 |13 |93.2 |

5.4 PARTICIPATION RATE BY GENDER

The graph below demonstrates that slightly more girls than boys are offering Business Studies.

[pic]

Success rate per gender

|YEAR | BOY LEARNERS |GIRL LEARNERS |

| |

|YEAR |NUMBER OF LEARNERS |PERCENTAGE PASS |

|2014 |228 391 |79.1 |

|2015 |238 391 |84.1 |

|2016 |248 391 |89.1 |

|2017 |2583 91 |94.1 |

|2018 |2683 91 |99.1 |

|2019 |278391 |100% |

|5.8 Radical and Urgent Steps to Improve Performance in Business Studies |

|Key Result Area: Learner participation and success rate |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Improve Business Studies performance for better quality. |More Learners have passed Business Studies by more than |PED’s |Jan 2016 |

| |50%. | | |

|Increase the number of learners eligible for bachelors in Business Studies. |Learners are able to register for bachelor’s degree. |DBE curriculum |February 2016 |

|Improve learner performance by conducting more content training on essay writing |Learners are able to answer essay types questions and |DBE/PED’s |March 2015 |

|for subject advisors and teachers. |teachers are confident to teach and mark essays. | | |

|Improve learner participation in the subject by attracting science learners to do |Science and History learners are taking business Studies |DBE/PED’s |Jan 2016 |

|Business Studies as an additional subject. |as an additional subject to boost their performance. | | |

| | | | |

|FOCUS AREA FOR IMPLEMENTATION BUSINESS STUDIES |

|Key Result Area: Teacher Demand, Supply, Utilization and Development and Support |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Conduct content training for grade 10 to 12 Business Studies teachers. |Teachers will be more competent in Business Studies. |Provincial Education Departments. |On going |

|Develop grade 10 -12 Business Studies lesson plans for teachers, demonstrating the |Each school will receive a set of lesson plans to help teachers |DBE curriculum |March 2015 |

|teaching of essays and other topics. |master the challenging topics in Business Studies grade 10 to 12. | | |

|Conduct content training for grade 10 to 12 Business Studies subject advisors. |Subject advisors will be more competent and confident to support |DBE curriculum. |March 2015 |

| |Business Studies teachers. | | |

|FOCUS AREA FOR IMPLEMENTATION BUSINESS STUDIES |

|Key Result Area: Provision of Resources |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Each learner in every school should have a text book and a study guide|Each and every learner in the Country has a textbook for Business studies. |PED’s |Jan 2016 |

|for Business Studies. | | | |

|Increase the number of Business Studies teachers in the system. |Every school has qualified teachers for Business Studies grade 10 to 12. |HEI’s and PED’s |Jan 2018 |

|FOCUS AREA FOR IMPLEMENTATION BUSINESS STUDIES |

|Key Result Area: Partnerships |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Increase learner participation on Entrepreneurship competitions conducted by different |All schools participate on entrepreneurship competitions.|DBE and PED’s |Jan 2015 |

|institutions. | | | |

|Strengthen partnership with different universities. |Attends seminars and conferences to keep abreast with the|DBE Curriculum |Ongoing |

| |developments in the subjects. | | |

|Establish BCM subject committees. |Attends and conduct all subject committees meetings. |DBE Curriculum |Nov 2014 |

ECONOMICS

6. ECONOMICS

ECONOMICS: COMPARISON OF THE SUBJECT STATEMENT (NCS GRADE 10 – 12) AND THE CURRICULUM AND POLICY STATEMENT (CAPS) - (NCS GRADE R – 12)

The subject content that was included in the Subject Statement is also included in the CAPS document but strengthened. The content has some point of reference in the Subject for Economics. Every Learning Outcome and Assessment Standard was reworked into topics and sub-topics. There is no topic in the CAPS document that has not been referred to the Subject Statement.

Content from the Subject Statement not included and additions in the CAPS document:

Note:

No content was excluded from the Subject Statement. All the topics were retained. The Subject Statement content was strengthened by adding some sub-topics and in some cases content has been pulled from one grade to another. The following grid indicates the areas where additions and exclusions were made. Only topics with changes have been included in this GRID.

|TOPICS |GRADES |REMOVED CONTENT |CONTENT ADDED TO CAPS |

|Circular flow & |10 |None |Additional content: The main aggregates: |

|quantitative | | |Gross Value Added (GVA) |

|Elements: Economic | | |Gross National Expenditure (GNE) |

|goods and services | | |Gross National Income (GNI) |

|Economic growth and development: |11 |None |New content: The uses of the Gini Coefficient and |

|Economic growth | | |the Lorenz Curve |

6.1. SCHOOLS OFFERING ECONOMICS

THE TOTAL NUMBER OF SCHOOLS OFFERING ECONOMICS

|2010 |2011 |2012 |2013 |2014 |

NUMBER OF SCHOOLS OFFERING ECONOMICS PER PROVINCE

|PROV |2010 |2011 |2012 |2013 |2014 |

|FS |216 |216 |210 |217 |217 |

|GP |562 |588 |594 |613 |613 |

|KZN |1 345 |1 342 |1 326 |1 327 |1 327 |

|LP |1 137 |1 143 |1 142 |1 150 |1 150 |

|MP |434 |438 |439 |448 |448 |

|NW |210 |208 |209 |209 |209 |

|NC |58 |55 |55 |56 |56 |

|WC |209 |210 |212 |211 |211 |

6.2 ECONOMICS PARTICIPATION RATE FROM 2010 – 2014

|YEAR |2010 |2011 |2012 |2013 |2014 |

|NUMBER WROTE |147 289 |133 358 |134 369 |150 114 |137 478 |

The participation rate of Economics learners have declined steadily from 2010 to 2014. The average annual decline is approximately 20 000 learners per year. The success rate dropped from 73.86% in 2013 to 68.9% in 2014.

ECONOMICS PARTICIPATION RATE: 2010 TO 2014

|PROVINCE |2008 |2009 |2010 |2011 |2012 |

|PASS % |75.24 |64.05 |72.82 |73.86 |68.9 |

There results indicate a slight decline in all provinces except for North West which improved from 77.2% to 68.9%.

6.3 SUCCESS RATE

[pic]

PROVINCIAL PASS PERCENTAGE IN 2014

|PROVINCE |% PASSED |% |% |% |

| | |PASSED |PASSED |PASSED |

|6959 |3019 |1106 |212 |11296 |

[pic]

PROVINCIAL FIGURES OF LEARNERS WHO PASSED ECONOMICS AT LEVEL 5 – 7 IN 2014

|Province |60 -69% |70 -79% |80-89% |90 -100% |

|EC |546 |174 |36 |4 |

|FS |256 |54 |12 |0 |

|GP |1733 |832 |236 |21 |

|KZN |2019 |919 |350 |45 |

|LP |982 |372 |131 |20 |

|MP |248 |75 |15 |1 |

|NW |347 |127 |39 |7 |

|NC |98 |34 |13 |3 |

|WC |730 |432 |274 |111 |

|NATIONAL |6959 |3019 |1106 |212 |

[pic]

PROVINCIAL RANKINGS ON PASS PERCENTAGE FROM 2010 TO 2014

| |2010 | |

| |WROTE |PASSED |FAILED |PASS % |WROTE |

|2011 |139524 |135133 |103017 |32116 |76.23 |

|2012 |126907 |123777 |80504 |43273 |65.39 |

|2013 |127280 |124243 |90154 |34089 |72.56 |

|2014 |141793 |138701 |101393 |37308 |73.10 |

White Learners

The performance of white learners in economics has been good during the past six years. The number of white learners offering Economics has been declining by 1884 since 2010- 2014

|YEAR |LEARNER NOS |NOS WROTE |NOS PASSED |NOS FAILED |PASS % |

|2011 |2293 |2283 |2213 |70 |96.93 |

|2012 |2017 |2008 |1927 |81 |94.93 |

|2013 |2044 |2030 |1917 |113 |94.43 |

|2014 |1982 |1974 |1916 |58 |97.06 |

Coloured Learners

The number of Economics learners offering Economics has declined between 2010 and 2011; however there was an improvement in 2014. The overall achievement in Economics has declined by 10% between 2010 and 2014. In 2014 the success rate improved from 66.95% in 2012 to 75.97%.

|YEAR |LEARNER NOS |NOS WROTE |NOS PASSED |NOS FAILED |PASS % |

|2011 |8304 |8175 |5651 |2524 |69.13 |

|2012 |6489 |6366 |4262 |2104 |66.95 |

|2013 |6890 |6688 |4451 |2237 |66.55 |

|2014 |7477 |7366 |5596 |1770 |75.97 |

Indian Learners

The number of learners offering Economics has increased from 1351 in 2011 to 1993 in 2012. The performance of Indian learners has showed a steady increase from 94.75% in 2012 to 94.86% in 2014.

|YEAR |LEARNER NOS |NOS WROTE |NOS PASSED |NOS FAILED |PASS % |

|2011 |1465 |1451 |1400 |51 |96.49 |

|2012 |979 |971 |909 |62 |93.62 |

|2013 |1351 |1334 |1264 |70 |94.75 |

|2014 |1993 |1984 |1882 |102 |94.86 |

Asian Learners

The number of Asian learners offering Economics has decline from 2010 to 2014. Performance of Asian learners has shown an improvement despite the decline in the number of learners offering the subject.

|YEAR |LEARNER NOS |NOS WROTE |NOS PASSED |NOS FAILED |PASS % |

|2011 |215 |153 |111 |42 |72.55 |

|2012 |197 |182 |119 |63 |65.39 |

|2013 |58 |54 |45 |9 |83.33 |

|2014 |68 |63 |56 |7 |88.89 |

ECONOMICS GENDER PROFILE OF SUCCESS RATE

|YEAR |BOY LEARNERS |GIRL LEARNERS |

| |

|Year |Number of learners |Target |

|2014 |175 622 |83.1% |

|2015 |185 699 |88.1% |

|2016 |195 622 |93.1% |

|2017 |205 622 |98.1% |

|2018 |215 622 |100% |

|2019 |225 622 |100% |

6.6 CURRICULUM CHANGES BROUGHT ABOUT BY THE CAPS IN THE NSC 2014

Candidates were introduced to two papers for the first time in Economics.

|Paper 1 |Paper 2 |

|150 marks - 1h30 minutes |150 marks – 1h30 minutes |

|Main topic |Main Topics |

| | |

|Macro Economics |Micro Economics |

|Economic Pursuits |Contemporary Economic Issues |

|Each paper comprises six questions divided into three sections. |

|Of the six questions only four must be answered as follows: |

|SECTION A |

|This is a compulsory question |

| |

|SECTION B |

|Consist of three questions of which the candidates must choose only two questions. |

| |

|SECTION C |

|Consist of two questions of which the candidates must choose only one question. |

There were no new topics introduced in the Grade 12 syllabus. The content was strengthened and clarified for better understanding and teaching.

The main change in Economics was the exam structure as mentioned above.

6.7 RECOMMENDATIONS OF THE MINISTERIAL TASK TEAM

As a matter of national policy, learners be required to take Mathematics with (selected) Science subjects and also when taking a combination of Economics and Accounting

6.6. RADICAL STEPS TO IMPROVE PERFORMANCE IN ECONOMICS

|FOCUS AREAS FOR IMPLEMENTATION ECONOMICS |

|Key Result Area: Learner participation and success rate |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Improve Economics learner performance for better quality. |More Learners have passed Economics by more than 50%. |PED’s |Jan 2016 |

|Increase the number of learners eligible for bachelors in Economics. |More Economics learners are able to register for bachelor’s degree. |DBE / PED’s |February 2016 |

|Improve learner performance by conducting more content training on essay writings |Economics learners are able to answer essay types question and are |DBE/PED’s |March 2015 |

|and graphs for subject advisors and teachers. |able to draw and interpret graphs. | | |

|Improve learner participation in the subject by attracting science and mathematics |More learners will register for Actuarial sciences degrees. |DBE/PED’s |Jan 2016 |

|learners to offer Economics as an additional subject. | | | |

|FOCUS AREAS FOR IMPLEMENTATION ECONOMICS |

|Key Result Area: Teacher Demand, Supply, Utilization and Development and Support |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Conduct content training for grade 10 to 12 Economics teachers. |Teachers will be more competent in Economics. |Provincial Education Departments. |On going |

|Develop grade 10 -12 Economics lesson plans for teachers. |Each school will receive a set of lesson plans for all the |DBE curriculum |March 2015 |

| |topics. | | |

|Conduct content training for grade 10 to 12 Economics subject |Subject advisors will be more competent in Economics. |DBE curriculum. |March 2015 |

|advisors. | | | |

|FOCUS AREAS FOR IMPLEMENTATION ECONOMICS |

|KEY RESULT AREA: PROVISION OF RESOURCES |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Increase the number of Economics teachers in the system. |All schools are offering economics because they have enough qualified Economics |HEI’s |Jan 2018 |

| |teachers. | | |

|Encourage unemployed |All graduates are employed by education departments and they are teaching BCM|HEI’s /DBE |Jan 2019 |

|B. com graduate to do teaching diploma. |subjects. | | |

|Each learner in every school should have a text book and a study |Each and every learner in the Country has a textbook for Economics. |PED’s |Jan 2016 |

|guide for Economics. | | | |

|FOCUS AREAS FOR IMPLEMENTATION ECONOMICS |

|Key Result Area: Partnerships |

|Deliverables |Impact/Outcomes |Responsibility | Time Frames |

|Increase learner participation in Economics monetary challenge competition with |All provinces register learners for Economics monetary challenge |DBE / PED’s |Jan 2015 |

|South African reserve bank. |competitions with the reserve bank. | | |

|Strengthen partnership with different universities. |Attends seminars and conferences to keep abreast with the |DBE Curriculum |Ongoing |

| |developments in the subjects. | | |

|Establish BCM subject committees. |Attends and conduct all BCM subject committees meetings. |DBE Curriculum |Nov 2014 |

| |

|7. RECOMMENDATIONS |

| |

|Train Business Studies subject advisors and teachers on how to approach and answer essay types questions and collate the good responses from the sessions for |

|distribution to the rest of the country. |

|Collect Business Studies model learner responses and train subject advisors and teachers the marking of learner responses. |

|Present interactive lessons to be broadcast electronically on how to teach graphs in Economics. |

|Demonstrate how to use English aspects e.g. essays, paragraph questions, to strengthen performance in Economics |

|Split Accounting exam paper into paper one and paper two. |

|Paper 1 - Financial statements, ratios, analysis and interpretations. |

|Paper 2 - All other sections. |

|Supply every Accounting learner with a formula sheet during exams to answer analysis and interpretation questions. |

|Term 3 and term 4, in both grade 8 and 9, to focus exclusively on Accounting. |

|Implement the GETC as a national standardized exit examination in Grade 9 or implement an ANA for EMS. Implement the on-line teachers training course through the |

|DBE Cloud once endorsed by SACE. |

|Manage stakeholders support to improve teaching and learning in EMS, Accounting, Business Studies and Economics. Inform preset and inset programmes to ensure |

|teacher training courses are developed as per DBE prescripts. |

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Creating our Children’s Future

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