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    Grade 09 Ems Memo For Term One 2023 Controlled Test

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    tshegofatsoasemahle
    grade 9 ems

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    Grade 09 Ems Memo For Term One 2023 Controlled Test

    Uploaded by

    tshegofatsoasemahle
    9 views4 pages
    grade 9 ems

    Original Title

    GRADE 09 EMS MEMO FOR TERM ONE 2023 CONTROLLED TEST

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    grade 9 ems

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    9 views4 pages

    Grade 09 Ems Memo For Term One 2023 Controlled Test

    Uploaded by

    tshegofatsoasemahle
    grade 9 ems

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
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    1

    ECONOMIC AND MANAGEMENT SCIENCES

    GRADE: 09

    MEMORANDUM FOR CONTROLLED TEST NO.1 DATE: MARCH 2023

    Question 1 (05)

    1.1.
    1.1.1. C 
    1.1.2. A 
    1.1.3. D  (03)

    1.2.
    1.2.1. Assets are possessions of the business. 
    1.2.2. Income is the money received by the business.  (02)

    Question 2. Accounting equation (16)

    No Account debited Account credited Assets = Owner’s + Liabilities


    equity
    1. Equipment Bank  + 21 670 
    -21 670 
    2. Bank  Rent income  + 3 200  + 3 200 

    3. Bank  Sales  + 5 700  + 5 700 

    Cost of sales  Trading -2 450  -2 450 


    inventory 
    (16)
    2

    Question 3: CRJ and CPJ (17 Marks)

    Cash Receipts Journal of Malepadi Traders – June 2022 CRJ1

    Doc Analysis Sundry accounts


    Cost of
    Day Details Fol of Bank Sales
    sales
    no receipts Amount Fol Details

    15 01 M Mogolo 70 000 70 000  Capital 

    12 600
    CRR
    Cash 82 600  12 600  8 400 
    23

    Rent
    16 15 P Phala 1800 1 800  1 800 
    income 

    84 400 12 600 8 400 71 800

    (08)

    * R12600 x 100
    150
    =R8 400

    Cash Payments Journal of Malepadi Traders – June 2022 CPJ1

    Doc Sundry accounts


    Trading
    Day Name of payee Fol Bank Wages
    inventory
    no Amount Fol Details

    BS 05 Cash 3 200  3 200 

    01 20 Babalo Shop 2 516  2 170  346  Stationery 

    02 25 Telkom 2 600  2 600  Telephone 

    8 316 3 200 2 170 2 946

    (09)
    3

    Question 4: General Ledger (06 Marks)

    General Ledger of Gaoleswe Stores – March 2022


    Dr Bank account Cr B1

    2022 01 Balance b/d 27 300  2022 3 Total CPJ1 49 680 


    1 Payments
    Marc 31 Total CRJ1 54 400  March Balance c/d 32 020 
    h receipts
    81 700 81 700
    April 01 Balance b/d 32 020
    (04)

    Dr Packing material Cr N1

    2022 01 Balance b/d 4 230 


    Marc 31 Total CPJ1 5 120 
    h
    9 350
    (02)

    Question 5: TRIAL BALANCE (06 Marks)

    Trial balance of Maushu Traders – 31 December 2022

    Debit Credit
    Balance Sheet Section
    Capital 9 660 
    Equipment 12 015 

    Nominal Accounts Section


    Sales 21 205 
    Cost of sales 16 580 
    Rent income 1 540 
    Water and electricity 3 810 
    32 405 32 405
    (06)
    4

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