Cash and Credit Transactions Grade 9 - Wamark

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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