Grade 9 Accounting Learner Textbook


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The Grade 9 Accounting textbook covers the Accounting Cycle of a Service business for one financial year. It deals specifically with cash transactions. The textbook covers all Generally Accepted Accounting Principles (GAAP). The textbook is completely CAPS compliant. Grade 9 EMS Accounting Learner Textbook helps teachers to fill the gap in the curriculum without breaking the bank!

What can I expect from this book?

Complete and easy to understand explanations of basic principles. The syllabus covers one financial year of a service and trade business from the accounting equation to the cash receipts, payments, debtors and creditors journals. Posting from the journals to the general, debtors and creditors ledger to the trial balance. Year-end transactions are covered in the Income Statement and the Balance Sheet. All concepts have comprehensive examples and exercises for learners to complete.

The curriculum is complete CAPS aligned. Teachers will be able to easily master the concepts themselves in order to teach well. Learners are able to self study easily from this book. It is a wonderful resource for parents who want to encourage the development of financially literate children. The book was written to make studying this subject easy.

In my 15 years of teaching experience, it has been noticed how Grade 10 learners do not understand the basic principles of the subject. Upon investigation, it was discovered that earlier grades played a significant role in the success or failure of Accounting in the FET phase.

This book is the perfect addition to the Grade 9 EMS syllabus. Teachers can rest assured that their pupils will have a far better understanding of the subject. This easy to understand textbook explains complex principles at the correct standard but at the level of an average pupil.

Learners will be able to do:

The Accounting Equation

The Cash Receipts Journal

The Cash Payments Journal

The General Ledger

The Trial Balance

The Income Statement

The Balance Sheet

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