Accounting

Cash and Credit Transactions

Grade 9

Grade 9
Accounting Cash and Credit Transactions
9 780958 501750

ISBN
ISBN978-09585017-5-0
095850175-0

Head, heart and hand series

RRP Yvette Gietl
R 195 WAMARK
VAT Incl.
PUBLISHERS
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THEACCOUNTING
THE ACCOUNTINGEQUATION
EQUATION
(Pleaseprovide
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Extralessons
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page.
GodBless
God BlessYou,
You, ASSETS
ASSETS OWNER’SEQUITY
OWNER’S EQUITY LIABILITIES
LIABILITIES
MrsGG
Mrs
NON
NON CURRENT
CURRENT NON
NON CURRENT
CURRENT
CAPITAL
CAPITAL DRAWINGS
DRAWINGS LIABILITIES
LIABILITIES
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School:
School: LAND
LAND AND
AND LONG
LONG TERM
TERM
INCOME
INCOME EXPENSES
EXPENSES LIABILITIES
LIABILITIES
BUILDINGS
BUILDINGS

LearnerName:
Learner Name: EQUIPMENT
EQUIPMENT SALES
SALES RENT
RENTEXPENSE
EXPENSE MORTGAGE
MORTGAGEBOND
BOND

Grade:
Grade: Year:
Year: VEHICLES
VEHICLES CURRENT
CURRENT INCOME
INCOME
WATER
WATER&&
LONG
LONG TERM
TERM LOAN
LOAN
ELECTRICITY
ELECTRICITY

CURRENT
CURRENT
OFFICE
OFFICEFURNITURE
FURNITURE
GENERAL LEDGER ACCOUNTS
RENT
RENTINCOME
INCOME DONATIONS
DONATIONS
LIABILITIES
LIABILITIES

A L I E FIXED DEPOSIT
FIXED DEPOSIT INTEREST
INTEREST INCOME
INCOME WAGES
WAGES
SHORT
SHORT TERM
TERM
LIABILITIES
LIABILITIES

+ - - + - + + - BAD
BAD DEBTS
DEBTS PACKAGING
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CURRENT
CURRENTASSETS
ASSETS CREDIT
CREDITCONTROL
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RECOVERED
RECOVERED MATERIALS
MATERIALS
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1 BANK
BANK DISCOUNT
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+ Increase DEBTORS
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6
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 Key words to look out for in a Transaction

a. CRR
CRJ
b. Issued receipt
c. Received Cash
d. Cash Sales
e. Services Rendered
f. Received Capital Contribution or decreased Capital
g. Receive payment from a Debtor
h. EFT payment Received - Bank Statement (Source Document)
i. Receive Payment and Discount from a Creditor/Supplier
J. Bank Statement (Source Document) Interest earned on Fixed
Deposit
k. Receive a loan
I. Fixed Deposit Matured including interest

a. Issued a cheque
CPJ
b. Paid the following by cheque...
c. Personal use or drawings
d. Cheque counterfoil details
e. Paid our account...
f. Receive discount from a Creditor
g. EFT payment to a supplier
h. Cashed a cheque
1. Restore imprest amount
j. Decrease Capital
k. Draw a cash cheque for
I. Received a note from Bank, R/D cheque
m. Bank Statement (Source Document) - Interest paid on loan
n. Made an investment fixed deposit
o. Loan repayment including interest

a. Issue a Petty Cash Voucher

b. Draw Cash from Petty Cash
c. Pay from Petty Cash
d. Pay small amounts
e. Pay casual wages
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