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 ¨C Grade 8 Revision)

Accounting Equation

The Effect of Transactions on the Equation

18 -19

20- 22

SECTION 3

(Cash Transactions ¨C Grade 8 Revision)

Source Documents, Journals and General Ledger

Cash Receipts

2.1

2.2

2.3

2.4

2.5

2.6

2.7

19

23

24

25 - 26

27

28 - 29

30

31 - 33

3.1

3.2

3.3

3.4

3.5

3.6

3.7

3.8

3.9

3.10

3.11

3.12

34

35 - 37

38 - 41

44 - 46

47 - 48

49 - 52

54

55 -58

59-61

62

63 -67

68- 72

Cash Payments

Petty Cash Payments

Balancing the Accounts in the General Ledger

Complete set of Cash Journals and General Ledger

42 - 43

53

62

ACCOUNTING GRADE 9

CASH AND CREDIT TRANSACTIONS

INDEX

LEARNER SUPPORT MATERIAL

SECTION 4

Debtors, related Journals and posting to the

General Ledger

Source Documents

Debtors Journal and Posting to the General Ledger

Debtors Allowance Journal, Credit notes and

Posting to the General Ledger

AOL Transaction Analysis (Exam Type Question)

SECTION 5

Subsidiary ledger ¨C Debtors Ledger

Financial Literacy:

Debtors Statement (Summary of Transactions)

Bank Statement

SECTION 6

Creditors, related Journals and posting to the

General Ledger

Source Documents

Debtors Journal and Posting to the General Ledger

Creditors Allowance Journal, Debit notes and

Posting to the General Ledger

AOL Transaction Analysis (Exam Type Question)

PAGE

EXERCISE

NUMBER

PAGE

4.1

4.2

4.3

4.4

77

78

83 ¨C 84

85 ¨C 88

89 - 90

4.5

4.6

4.7

91 ¨C 92

93 ¨C 95

96

97 ¨C 101

5.1

5.2

5.3

102 ¨C103

104

105

106

5.4

5.5

107

108 - 110

6.1

6.2

6.3

115- 116

121 ¨C 122

123 - 125

6.4

6.5

6.6

127 ¨C 128

129 ¨C 133

134

73- 76

79 - 82

111 -114

117 ¨C120

126

ACCOUNTING GRADE 9

CASH AND CREDIT TRANSACTIONS

INDEX

LEARNER SUPPORT MATERIAL

SECTION 7

Subsidiary Ledger ¨C Creditors Ledger

SECTION 8

Debtors, Creditors, Allowances and posting to the

General Ledger

PAGE

EXERCISE

NUMBER

135 - 141

7.1

7.2

7.3

142 ¨C 143

144

145 - 146

147

8.1

8.2

8.3

8.4

8.5

8.6

8.7

148 ¨C 151

152 ¨C 159

160 ¨C 164

165 - 171

172 ¨C 174

175 ¨C 176

177 - 182

Debtors and Creditors Ledger

Exam Type Question

Source Documents (PROJECT)

SECTION 9

Trial Balance

PAGE

183 - 185

9.1

9.2

9.3

9.4

186 ¨C 187

188 ¨C 189

190 ¨C 192

193 - 194

SECTION 10

Financial Statements ¨C Income Statement and

Balance Sheet

197 - 199

10.1

10.2

10.3

200 ¨C 202

203 ¨C 205

206 ¨C 208

SECTION 11

Analysing Financial Statements

209 - 213

11.1

214 - 215

Exam Type Question

POST TRANSACTIONS TO

THE JOURNALS

POST TOTALS AND SUNDRY TRANSACTIONS

FROM THE DJ, DAJ AND CRJ TO

THE GENERAL LEDGER

73

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download