WORK SCHEDULE FOR GRADE 9 – EMS
Weeks
1 -2
(15/1 –
24/1)
3-4
(27/1 – 7/2
5–7
(10/2 –
28/2)
Topic
Financial Literacy:
Service business
Financial Literacy:
Cash transactions of
trading business
Financial Literacy:
Cash journals,
posting to General
Ledger and Trial
Balance
Module
1
2
3
Knowledge and concepts/content
PHASE 1 - 2014
Definitions and terminology
Spreadsheet
Cash Journals
General Ledger
Trial Balance
Accounting Equation
Task
1.1
1.2
1.3
1.4
1.5
1.6
1.7
Matching of columns
Spreadsheet
Cash Journals
General Ledger
Trial Balance
2.1
2.2
2.3
2.4
2.5
Definitions
Calculations on mark-up %
Spreadsheet
Documents used in a trading business
New ledger accounts for a trading
business
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
3.1
3.2
3.3
3.4
Cash Journals
General Ledger
Trial Balance
Accounting Equation
3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8
Group work and discussion
Calculations
Accounting Equation
Spreadsheet
Matching of columns
Practical demonstration –
completing source documents
Cash Journals
General Ledger
Trial Balance
Calculations
Analysis of information
Accounting Equation
4.1
4.2
4.3
4.4
4.5
4.7
4.8
4.9
4.10
4.11
4.12
4.13
4.14
1.1
1.2
1.3
1.4
1.5
1.6
4.1
8 – 10
(3/3 –
20/3)
11
Financial Literacy:
Credit sales and
receipts from debtors
4
4.2
4.3
4.4
4.5
Different ways of customers to buy on
credit
The National Credit Act
Effect on Accounting Equation
Credit sales transactions - DJ
Amounts received from credit
customers
PHASE 1 CONTROL TEST
Form of Assessment
Structured questions
Accounting Equation
Calculations
Debtors Journal
Cash Journal
General Ledger
Weeks
12 – 14
(7/4 –
25/4)
15 – 16
(5/5 –
16/5)
17 – 18
(19/5 –
30/5)
19 – 20
(2/6 –
13/6)
21 – 22
Topic
Financial Literacy:
Posting to the
Debtors Ledger &
preparing Debtors
Lists
Financial Literacy:
Credit purchases &
payments to
creditors
Financial Literacy:
Posting to the
Creditors Ledger &
preparing Creditors
Lists
Financial Literacy:
Debtors and
Creditors: Returns
& Allowances
Module
PHASE 2
Knowledge and concepts/content
5.1 Using a Debtors Ledger
5.2 Preparing a Debtors List
5
6
6.1 Effect on Accounting Equation
6.2 Credit purchases
6.3 Payments to suppliers
7.1 Using a Creditors Ledger
7.2 Preparing a Creditors List
7.1
7.2
7.3
8.1 Returns made buy credit customers –
DAJ
8.2 Returns of credit purchases to suppliers
– CAJ
8.3 Effect on Accounting Equation
8.1
8.2
8.3
8.4
8.5
8.6
7
8
Task
5.1
5.2
5.3
5.4
5.5
6.1
6.2
6.3
PHASE 2 – JUNE EXAMINATIONS
Form of Assessment
Analysis and Interpretation
Journals
Debtors Ledger
Debtors List
6.4
6.5
6.6
Accounting Equation
General Ledger
Cash Journal
General Ledger
Analysis and Interpretation
General Ledger
Creditors Ledger
Creditors List
8.7
8.8
8.9
8.10
8.11
Accounting Equation
Journals
Subsidiary Ledgers
General Ledger
Debtors/Creditors List
Weeks
Topic
Module
9.1
9.2
9.3
23 – 25
(21/7 –
8/8)
Financial Literacy:
Accounting
Concepts
9.4
2
26 – 27
(11/8 –
22/8)
28 – 31
(25/8 –
19/9)
32 – 35
(22/9 –
3/10)
(13/10 –
24/10)
Financial Literacy:
Source Documents
Financial Literacy:
Overview of the
Accounting Cycle –
Cash Journals
Financial Literacy:
Cash Journals;
General Ledger &
Trial Balance
Topic
38 – 41
Financial Literacy:
Cash Transactions
of Trading Business
(10/11 –
5/12)
42
Form of Assessment
Contextual analysis
Statement of Net Worth
Spreadsheets
Matching of columns
Practical demonstration –
completing source documents
Structured questions
11.1 Flow of entries in the Accounting Cycle
11.2 Cash Journals/Spreadsheets
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
4.10
4.11
4.12
4.13
Matching of columns
Case Study: CRJ
Case Study: CPJ
Accounting Equation
12.1 General Ledger
12.2 Trial Balance
5.1
5.2
5.3
5.4
5.5
5.6
5.7
5.8
5.9
5.10
5.11
5.12
5.13
Spreadsheet
Matching of columns
Rough T accounts
General Ledger accounts
Trial Balance
Multiple Choice
5
2
(Grd 9
textbook)
2.12
2.13
2.14
2.15
2.16
2.17
2.18
2.19
2.20
3.1
3.2
3.3
3.4
4
Module
Task
2.1
2.2
2.3
2.4
2.5
2.6
2.8
2.9
2.10
2.11
10.1 Source Documents
3
36 – 37
Weeks
PHASE 3
Knowledge and concepts/content
Wealth
Accounting Concepts
Using a Spreadsheet to record financial
transactions of an individual
Finances of a small service business
OCTOBER/NOVEMBER EXAMINATIONS
PHASE1
Knowledge and concepts/content
Task
13.1 Cash transactions of a trading
2.1
transactions.
2.3
13.2 Effect on cash transactions of the
2.4
Accounting equation
2.5
2.6
2.7
Phase 1 –
Form of Assessment
Contextual analysis
Calculations
Accounting Equation
Spreadsheet
Matching of columns
General Ledger