2024

ECONOMIC AND MANAGEMENT SCIENCES

GRADE 8
WORKSHOP MANUAL
GRADE 9 TERM 1

TERM 1
GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 0
 INDEX
NO. ITEM PAGE NO
1. Workshop Programme 2
2. Teacher’s profile 3
3. Summary of provincial performance on term 4 results 4-5
4. Recovery plan 2024 6
5. Annual Teaching Plan – Term 1 7
6. Monitoring tool for content coverage Term 1 8-9
7. SUPPORT MATERIAL:
7.1 Teaching tips for term 1 10-11
7.2 EMS Term 1 Glossaries 12-13
8. ASSESSMENT
8.1 Annual Assessment Programme 14
8.2 Blooms taxonomy 15-16
8.3 Exemplar informal activities 17-31
8.4 Framework for setting of March controlled test 32
8.5 Question analysis of controlled test in order to draft a 33
SPIP
8.6 SPIP Format to be completed per term 34
8.7 Gr. 8 Recording sheet 35-36

1
LitikoleTemfundvoUmnyangoweFundoDepartement van OnderwysUmnyangowezeMfundoLefapha la Thuto

GR. 8 WORKSHOP PROGRAMME FOR TERM 1 (2024)

1. OPENING AND WELCOME

2. PURPOSE OF THE WORKSHOP

3. NOVEMBER 2023 PERFORMANCE ANALYSIS

 Presentation of District and Provincial Analysis
 Subject targets for 2024 (learners performing at 50% and above)
4. SUBJECT PERFORMANCE IMPROVEMENT PLAN (SPIP)
 Template
5. EXPECTATIONS FOR 2024 (TERM 1)
5.1 EMS TEACHERS FILE
 Index
 Teacher’s profile, etc.
5.2 UNPACKING CONTENT FOR TERM 1
 Annual Teaching Plan - Term 1
 Monitoring tool for content coverage v/s RRATP
5.3 ASSESSMENT
 Informal: (2 activities per week.)
 Formal: As per Annual Assessment programme
 Framework for setting of quality-controlled test.

5.4 RECORDING IN EMS

 Recording in both SA-SAMS and EMS recording sheet
5.5 MODERATION
 School based moderation (SBA)
 District/provincial based moderation
6. SAMPLING OF SCRIPTS FOR ANALYSIS
7. ANNOUNCEMENTS AND CLOSURE

2
 MPUMALANGA DEPARTMENT OF EDUCATION
EDUCATOR PROFILE
ECONOMIC AND MANAGEMENT SCIENCES

CIRCUIT: ………………………….…………………... YEAR: 2024

SCHOOL: ………………………………………….…………………………..........

SURNAME + INITIALS: ............................................................... CELL NO.: ……….......….…….

EMAIL ADDRESS: (print please): ………………………………………………………...……….…….

GRADES AND SUBJECTS CURRENTLY TEACHING (2024):

GRADES SUBJECTS

TEACHING EXPERIENCE (The no. of years teaching experience per grade)

GR. 7 GR. 8 GR. 9

Number of years I taught EMS in ….
GR. 10 GR. 11 GR. 12

ACCOUNTING (number of years)

ECONOMICS (number of years)
BUSINESS STUDIES (no. of years)

HIGHEST LEVEL OF EXPOSURE TO COMMERCIAL SUBJECTS:

(MAKE A CROSS where applicable)
SCHOOL LEVEL TERTIARY LEVEL

GR. 10 GR. 11 GR. 12 1ST YEAR 2ND YEAR 3RD YEAR

EMS Not applicable
ACCOUNTING
ECONOMICS
BUSINESS STUDIES

QUALIFICATIONS:
………………………………………………………………….………………………………………….……
…………………………………………………………………………………………………………………..

Completed (or enrolled for) ACE/ACT program (commercial subjects)? YES / NO: If yes, year?

3
.

4
5
2024 SUGGESTED TEMPLATE FOR RECOVERY PLAN

Preamble

COVID-19 pandemic created exceptional disruption to the education system that led to the reduction of time for
teaching and learning which impacted on time loss in the 2021 academic year. This instigated the Department of
Basic Education to adopt a multi -year curriculum recovery approach that will address the loss of teaching time
across all subjects and grades starting from 2021-2024. In view of all that, schools with grade 8 and 9 classes in
EMS are directed to develop the 2024 recovery plans based on their contexts focusing mainly on content that was
not taught or consolidated from the previous term. The suggested template below can be used to come up with
the recovery plan, however, it just serves as a guide. Schools can come up with their recovery plan based on their
unique situations or circumstances which can be different from this one.

Grade:

School Terms: Content that was not well Dates/timeframe the Type of evidence
2024 consolidated or taught in the previous term’s content
previous term will be taught

2 Recovery plan
Timetable and or
results of the
baseline
assessments.

3 Recovery plan
Timetable
and or results of the
baseline
assessments.

Recovery plan
4 Timetable and or
results of the
baseline
assessments.

6
 ECONOMIC AND MANAGEMENT SCIENCES
ANNUAL TEACHING PLAN: WORK SCHEDULE
GRADE 8 – IN LINE WITH CAPS AMENDMENTS DOCUMENT (2023 – 2024)
TERM 1 WEEK 1 WEEK 2 WEEK 3 WEEK 4 WEEK 5 WEEK 6 WEEK 7 WEEK 8 WEEK 9 WEEK 10

CAPS TOPICS Revision for Grade 7 The Economy: The Economy: The Economy: The Economy: The Economy: The Economy: Financial literacy: FINANCIAL LITERACY:
work Government Government Government National Budget National Budget Standard of living Acc. concepts Source documents
CORE Revise the general Meaning of government Roles of the different Roles of the different Government revenue. The influence of the Lifestyles, modern Sole trader, debit, Receipts, deposit slips, cash
CONCEPTS, & Knowledge learners Different levels of levels of government in levels of government in Direct tax, national budget on societies credit, register,
SKILLS: CRITICAL have about the government respect of households in respect of businesses in t indirect tax, growth Rural societies, the , capital, Slips (till slips),
THINKING, economy. the use of resources and the use of resources government and redressing of impact of Owner’s equity, Electronic funds transfer (EFT),
REASONING Life without money services (both as and services (both as expenditure on services economic inequalities. development on the Income, expenses bank statements, cash invoices
VALUES: consumer and consumer and such as environment Profit, losses,
RESPECT, Producer) producer) education, health, Unemployment, Transactions,
POSITIVE housing, social grants, productive use of Liability, assets,
ATTITUDE transport, resources to promote Banking, cash

MARCH CONTROLLED TEST

security, etc. a healthy receipts, cash
Environment. Payments,
Sub. journals,
Acc. equation: assets
=OE +L
REQUISITE Grade 7 work Goods, services and The role of households as The role of formal and Income, expense Definition of a budget, Basic needs of Accounting concepts- Savings, banking, financial
PRE- Goods and services resources (Grade 7 term 1 producers and consumers informal businesses as and expenditure personal and business individuals, capital, Institutions,
Needs and wants. work) using goods and services producers and (Grade 7 term 2 & 3 budgets (Grade 7 term Communities, assets, liability, buying and selling (Grade 7
KNOWLEDGE Inequality and poverty efficiently and effectively consumers (Grade 7 work) 2 work) and countries, Profit, loss, income, term 3 &4 work)
term 1 work) limited. Expenses
resources to transactions, financial
satisfy needs and records (Grade 7
wants (Gr 7 term2) term2 work)

Resources Magazines, posters, Magazines, posters, Summarised notes, Summarized notes, Summarized notes, Summarised notes, Designed flash cards Designed flash cards Designed flash cards with
(excl. textbook) Video lessons and Video lessons and posters, video lessons posters, video lessons posters, video lessons posters, video lessons with meanings, with meanings, meanings,
to enhance recorded lessons recorded lessons and recorded lessons and recorded lessons and recorded lessons and recorded lessons Posters and video Posters and video Posters and video lessons
learning lessons lessons

Television, newspapers and radio-encourage learners to listen to the news and reading
Informal Classwork/ Homework Classwork/ Homework Classwork/ Homework ; Classwork/ Homework Classwork/ Homework Classwork/ Homework Class work; case Spelling/class work Spelling, Classwork/ Homework
assessment; study/poster and /homework
remediation activities
(2 PER WEEK)
SBA Cognitive Levels: For Data response Content Covered: **Date completed March Controlled Test Content Covered:
FORMAL all tasks Marks: 50 • Government Marks: 50  Standard of living
ASSESSMENT  Accounting concepts
LO – 30% Week 7 Weeks: 11  Source document
MO – 50% Duration: 60 minutes • National Budget Duration: 60 minutes
HO – 20%
Note: Date completed –write the date of each topic completed (write the date of the last informal activity). Write the date of the formal task after it has been marked and recorded.

7
 ECONOMIC AND MANAGEMENT SCIENCES
GRADE 8 MONITORING TOOL FOR CONTENT COVERAGE
TERM 1:2024

Expected week curriculum

NAME OF SCHOOL
coverage
Teacher: Actual week curriculum
Surname & initials coverage
Percentage curriculum
Number of Gr 8 learners
coverage
Date and term of visit Week no. (of visit)

NB: Minimum of 2 activities per week

TERM 1 TOPICS
NUMBER OF
QUALITY
TOPICS Activities (All sub-topics and cognitive
Completed (Expected/Actu levels covered. Progression
WEEK TOPICS AND CONTENT al) visible per topic e.g., tasks
per topic from easier to more
Y N EXP. ACT. complex.)

Week 1 Revision: Revise gr.7 work 1

The economy:
Government [6]
Meaning of government; different
2 levels of government; 2
Roles of the different levels of
government in respect of households
3 2
in the use of resources and services
(both as consumer and producer)
Roles of the different levels of
government in respect of businesses
4
in the use of resources and services
(both as consumer and producer) 2
The economy:
National budget [4]
Government revenue: direct tax;
indirect tax; government expenditure
5 on services such as education, 2
health, housing, social grants,
transport, security etc.
The influence of the National
6 Budget on growth and redressing 2
of economic inequalities.
FORMAL ASSESSMENT:
Data response on 2 topics:
Government + National
budget
The economy:
Standard of living [2]
7
Lifestyles, modern societies; rural
societies; impact of development 2
on the environment;
unemployment; productive use of
resources to promote a healthy
environment

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 8

 TOPICS AND CONTENT Y N EXP. ACT. QUALITY

Financial literacy: Accounting

concepts [2]
Sole trader; debit; credit; capital;
owner’s equity; income; expenses; 2
profit; losses; transactions; liability;
assets; banking; cash receipts;
8
cash payments; subsidiary
journals; accounting equation:
Assets = Owners Equity +
Liabilities (A = O + L)
Financial literacy:
Source documents [2]
Receipts; deposit slips; cash
register slips (till slips); Electronic 2
9
Funds Transfer (EFT), bank
statements; cash invoices.
Formal assessment: Test
10 Include: Standard of living, Accounting
concepts and source documents only.
Test: 50 marks
TOTAL NUMBER OF ACTIVITIES 17
USE OF EMS SUPPORT MATERIAL YES NO REMARKS

1 EMS ACCOUNTING POSTERS

2 RADIO LESSONS

3 LYCEUM WORKBOOKS

4 GLOSSARY OF EMS TERMS

5 ACTIVITIES (MANUALS)

6. ACCOBILITY (Videos + Workbooks

FINDINGS /COMMENTS:

NAME SIGNATURE DATE

TEACHER
PRINCIPAL/HOD
OFFICIAL
hHOD
Stamp

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 ECONOMIC AND MANAGEMENT SCIENCES
TEACHING TIPS AND ASSESSMENT GUIDELINES: GR. 8 - TERM 1: 2024
WEEK TOPIC TEACHING TIPS AND GUIDELINES RESOURCES
Week General tips Structuring of learners’ workbooks: FOR LEARNERS:
1 for all 1. It is advisable to cover all EMS workbooks together as one. This way  1 exercise book for topics
grades learners will always have the correct workbook at school. Make sure that other than Financial Literacy
learners use the Financial Literacy workbooks correctly! FINANCIAL  8 column-Creditors Journal, 3-
LITERACY SHOULD NOT BE DONE IN AN ORDINARY WORKBOOK, BY column Journal, Double
DRAWING LINES FOR COLUMNS! Ledger and Cash book
2. Begin each term with a front page which indicates the term and the major  Calculator and textbook
topics that will be covered during the term.
3. Learners should write down the definitions from the glossaries or from the FOR TEACHERS:
textbook, for the concepts taught during each lesson or new topic.  2023 ATPs (DBE website)
4. Make sure learners write the following before they do any written work:  Glossaries in 2024 Term 1
The date, workshop Manual
The main topic, e.g. The government.  Monitoring tool for content
The sub-topic, e.g., Levels of government. coverage and informal
The activity number in the textbook, as well as the page number. assessment – Term 1
(This will make it easier to count the number of activities per topic when  Programme of Assessment
monitoring content coverage)
 Teachers’ Guide for textbook
Informal assessment:
5. Plan the number of activities per topic, by following the guidelines on the
“Monitoring tool for content coverage and informal assessment”. E.g., for the
topic “Government” 4 activities are expected for the hours prescribed.
6. Plan for at least 2 informal activities per week.
Week Economy:  Meaning, levels of government See notes in previous Term 1
2-4 The Show definition of government and indicate services offered by each level of workshop manuals or use your
government government. textbook.
 The roles of different levels of government in respect of
households(communities) and businesses as producers and consumers.
Touch on issues of laws, infrastructure etc.

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 10

 Week Economy: Definition, difference between direct and indirect taxes and examples of each; Use previous years years’
5+6 National government expenditure (study expenditure on the 2023 National Budget); National Budget from
budget Influence of budget on economic growth and redressing of economic inequalities interninternet.
(discuss the impact of the 2023 National Budget on economic growth and redress) Textbooks
Week 7 FORMAL ASSESMENT: Use 2024 National Budget
Data response (50 marks) (Government and National Budget) The formal task is done in
the same week as you introduce topic on Standard of living.
Week 7 Economy: Lifestyles of modern and rural societies – highlight the differences, Display pictures of rural and
Standard impact of development on environment; productive use of scarce resources; modern societies.
of living unemployment

Week 8 Fin. Revise gr. 7 work on Accounting concepts by doing a baseline assessment. to  Accounting house poster.
Literacy: test learners’ pre-knowledge orally.  Term 1 glossary of terms from
Accounting Use the Accounting house to ensure that learners understand the classification of the workshop manuals.
concepts Accounts from the beginning.  Use previous multiple choice
exam questions
Week Fin. Learners need to complete blank source documents from given transactions. At  Use activities on source
9+11 Literacy: least for a receipt, bank deposit slip and a bank statement. documents from previous
Source Make sure that learners see the link between the source document and the CRJ workshop manuals + exam
documents and CPJ. papers.
Let learners paste examples of source documents in their workbooks, but this does  Examples of source
not count as an informal activity if learners do not answer questions about the source documents from home.
documents.

11
 GR. 8: EMS CAPS GLOSSARY – TERM 1

1. Government or A group of people elected by the citizens, to govern or rule a country in

public sector the best interest of all people.
2. National government The part of government that makes the laws and ensures that these
laws are obeyed.
3. Provincial government The second sphere/level of government that is divided into nine
provinces to govern or rule each specific province.
4. Local government The third sphere/level of government known as municipalities or
metropolitan that renders services to people in their local communities.
5. Economic growth The increase in the economic activity of a country so that it produces
more goods and services in a specific year than the previous year.
6. National budget A plan of how the government plan to use its expected income (through
taxes) to pay for projected expenditure on education, social welfare,
health, security, etc.
7. Budget deficit When the planned expenditure is more than the expected income.
8. Direct tax Type of tax that cannot be shifted by the taxpayer to someone else,
e.g., personal income tax.
9. Indirect tax Type of tax that can be shifted by the taxpayer to someone else e.g.,
VAT. The shop owner must pay the tax but collects it from the
consumer.
10. Personal Income Tax A form of income tax paid by individuals on the money they earn.
11. VAT (Value Added Tax) Tax paid by consumers when buying goods or services.
12. Fuel levy An amount added to the price of petrol and diesel and paid to the
government.
13. Government Revenue Income that is received by government from taxes.
14 Capital Gains Tax A form of income tax paid by individuals when they earn profits on the
sale of certain assets such as shares and houses.
15. Company Tax A form of income tax paid by businesses on their profits.

16. Customs duties A tax that importers must pay on imported goods when they bring them
(Import Tax) into our country.
17. Excise Tax or A tax levied on items such as alcohol and cigarettes, to discourage
Sin Tax people from using these goods.
18. Social welfare Money spent by the government on child grants, old age pensions, and
disability grants, etc.
19. Public goods and The goods and services provided by the government for the collective
services use of all people in the country.
20. Standard of living The level of wealth, comfort and material goods that the people in a
country have.
21. Sugar Tax A tax levied on items such as soft drinks with high sugar content, to
discourage people from using these goods.
22. Unemployment Situations whereby people are willing and able to work, are looking for a
job, but are unable to find a job.
23. Lifestyles The way an individual or groups of people live every day.
24. Modern societies People living in cities or towns with a higher standard of living due to the
availability of a variety of goods, services, and technology.
25. Rural societies Communities in the outskirts of cities or towns.
26. Productive resources Anything that is necessary to produce goods and services, like capital,
raw materials and even clever ideas.
27. Transaction Any activity where money or goods / services are exchanged between
two parties.
28. Debit and credit The accounts in a ledger have two sides: the left-hand side is called
the debit side, and the right-hand side is called the credit side.

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 12

29. Sole trader A business owned by one person.
30. Subsidiary journals The books of first entry. Journals used to record transactions from the
information on source documents.
31. Accounting equation Assets = Owner’s equity + Liability
This means that what the business owns, must always equal the
amount that the business owes, whether they owe it to the owner
(owner’s equity), or to outside businesses (Liabilities)
32. Owner’s equity The interest of the owner in the business.
Owner’s equity = Capital – Drawings.
33. Assets Possessions of the business with a monetary value. What a person or
business owns.
34. Fixed assets or non- Possessions of a business available to be used for more than a year
current assets e.g., land and buildings, vehicles, and equipment.
35 Current assets Possessions of a business that can be converted into cash within a
year. These assets are temporary in nature, e.g. trading stock, debtors,
bank etc.
36. Liabilities Money owed to an outside party.
37. Non-current liabilities Money owed to an outside party for a period longer than a year e.g.,
long term loan.
38. Current liabilities Money owed to another person or business, with the agreement that it
will be paid back over a period shorter than a year e.g., creditors and a
bank overdraft.
39 Electronic Fund Is a system of transferring money from one bank account directly to
Transfer another without any paper money changing hands.
40. Capital Money and other assets provided /supplied by the owner to start a
business.
41 Drawings When the owner takes money from the business for personal or family
use.
42. Income The money a business generates through the selling of goods and/or
the rendering of a service.
43. Expenses Payments made for the operation of the business.
44. Profit When income is more than expenses.
45 Loss When expenses are more than the income.
46. Source document A document that serves as proof that a transaction took place.
47. Receipt A written proof that an amount of money has been received by the
person who signed the receipt.
48. Bank deposit slip The source document that serves as proof that money was deposited
into the bank account.
49. Bank statement A summary of all the transactions between the business and its bank for
a period of a month.
50. Cash register slip The source document that serves as proof of a cash sales transaction.
Or till slip
51. Cash invoice A source document that serves as proof of a cash sales transaction, but
with more details of the specific goods or services rendered.

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 13

 ECONOMIC AND MANAGEMENT SCIENCES
PROGRAMME OF ASSESSMENT
GRADE: 8 YEARS: 2024 EDUCATOR: ……………………………...……….

WEIGHTING PLANNED
TERM TOPIC FORM OF ASSESSMENT TOTAL WEEK S DATES

Government and 50
National budget Data response marks 7 16.67 %
1
Standard of living 50
Accounting concepts Controlled test marks
Source documents (1 hour) 10 16.67 %
Mid-year Controlled Test

Paper 1: Financial Literacy 50 Marks

2 Term 1 Content (30%) (1 hour)
Paper 2: 11
Term 2 Content (70%) Economy (25 marks) 50 Marks
Entrepreneurship (25 marks) (1 hour)
Total: 100 33.33 %
Accounting Equation
Case study or Project 50
Cash Receipts Journal
3 Marks 8-9
Cash Payments Journal
(Service businesses) 33.33 %
End-of -year examination
Paper 1: 50 marks
Fin. Literacy (1 hour)
4 Term 3+ 4 topics only Paper 2: 8-10
Economy (25 marks)
50 marks
+ Entrepreneurship (25 marks)
(1 hour) 40 %
Total: 100

……………………………………………. ……………………………..
HEAD OF DEPARTMENT DATE

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 14

 BLOOMS TAXONOMY: DEFINITIONS AND ACTION VERBS FOR SETTING OF SBA TASKS
Basic thinking skills (e.g., factual recall, low level Moderately high thinking skills High order thinking skills (e.g., advanced
application and (e.g., more advanced application, analytical skills, syntheses and evaluation)
low level comprehension) interpretation, and low-level analysis.
30% 50% 20%
Remembering Understanding Applying Analysing Evaluating Creating
Exhibit memory of Demonstrate Solve problems to Examine and break Present and defend Compile information
previously learned understanding of facts new situations by information into parts, opinions by making together in a different
material by recalling and ideas by organising, applying acquired by identifying motives judgments about way by combining
facts, terms, basic comparing, translating, knowledge, facts, or causes. Make information validity of elements in a new
concepts. and interpreting giving techniques, and inferences and find ideas, or quality of pattern or proposing
descriptions and stating rules in a different evidence to support work, based on a set alternative solutions.
main ideas. way. generalization. of criteria.
Action verbs Action verbs Action verbs Action verbs Action verbs Action verbs
Choose Classify Apply Analyse Choose Choose change.
Define Compare Choose Classify Compare Combine
Find Demonstrate Develop compare Conclude Compile
List Explain Identify Distinguish Determine Construct
Match Illustrate Organise List Evaluate Create
Name Interpret Select Simplify Explain Design
Select Summarise Solve Interpret Develop
Show Show Opinion Discuss
Prove Improve
Recommend Propose
Select Solution
Support
Solve
Test

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 15

COGNITIVE LEVELS (According to GET EMS CAPS AMENDMENTS)
Tests and examinations must cater for a range of cognitive levels. The following is the weighting for
EMS Senior Phase.

COGNITIVE LEVEL DESCRIPTOR PERCENTAGE (%)

Lower order questions Assessing remembering and 30%

understanding
Middle order questions Assessing application and 50%
analysing
Higher order questions Assessing evaluating and 20%
creating

QUESTION ANALYSIS GRID FOR TASK 2 (controlled test in Term 1 2022)

Level of Question
Total Time
Marks
Understanding
Remembering
Question

allocated

Evaluating
Analysing
Applying

Creating
allocated to
No.

to Question
Question

1.1
1.2
1.3
1.4
1.5
2.1
2.2
2.3
2.4
2.5
3.1
3.2
3.3
3.4
3.5
4
5
6
TOTALS
Lower: Middle: Higher:
30% 50% 20%

% of
total

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 16

BASELINE ACTIVITY 1 (GRADE 7 content)

ACTIVITY 1: Goods and Services

1. Differentiate between Goods and Service (2)

GOODS:

SERVICES:

2. Look at the environment around the school and indicate whether the items listed are
Goods or Services.

ITEMS GOODS SERVICES

Teacher

Clerk’s computer

Principal’s table

The cleaners

Desks

(5)

GOVERNMENT

ACTIVITY 2: Meaning and levels of government.

1. COMPLETE THE FOLLOWING ACTIVITY IN YOUR WORKBOOKS.

1.1. Explain how the government is elected in a democratic country. (1)

1.2. Mention the three levels of government. (3)

1.3. Which branch of the national assembly is responsible for ensuring that justice is

served in the courts? (1)

1.4. How many provincial governments do we have in our country? (1)

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 17

NB: ACTIVITY 3 MUST BE GIVEN AT THE END OF WEEK 4

ACTIVITY 3: Role of government in respect of households and businesses

1. Mention any two roles of the government in assisting households as consumers of goods
and services (4)

2. Explain how the government can be both producer and consumer in respect to its
relationship with business (4)

NATIONAL BUDGET

ACTIVITY4: Government Revenue

1. What is the government main source of income? (2)

2. Give one example of direct tax. (1)
3. Why did the government introduce sugar tax? (2)
4. What is the correct term for R350 social grant? (2)

ACTIVITY 5: National budget on growth and economic inequalities

1. Economic inequality is a major problem in South Africa. Discuss any three strategies
introduced by South African government to reduce the problem. (6)
2.Do you think that the government has done enough to reduce poverty in South Africa.
Provide two reasons for your answer. (5)

STANDARD OF LIVING
ACTIVITY 6: Lifestyles,

Picture A Picture B

1.Identify two societies shown in picture 1 and picture 2 above. (2)

1.1 Picture A________________________________
1.2 Picture B________________________________
2 List two characteristics of each society shown in the pictures (4)
Picture A Picture B

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 18

3.Discuss the impact of industrial development on the environment. Mention 2 points. (4)
4.Outline the two causes of unemployment. (4)
5. Recommend two ways how people can use resources productively to promote a healthy
environment. (4)

FINANCIAL LITERACY
ACTIVITY 7: ACCOUNTING CONCEPTS

1.1 Match the concept in column A with the correct description in column B. Write only the
correct answers in the correct spaces. E.g., 1.1. E. (5)

NO COLUMN A COLUMN B ANSWER

A. The owner contributes a vehicle to starting up
1.1.1. Liabilities
his business.
B. The owner borrows R20 000 from the bank to
1.1.2. Capital
buy stock that he can resell.
C. The building and other items belonging to the
1.1.3. Debtor
business.
D. Someone to whom the business sold goods on
1.1.4. Current asset
credit to.
1.1.5. Assets E. A savings account is an example hereof.
1.2 (5)
State whether the ff statements are true or false
1.2.1 Owners’ equity will be influenced by drawings and capital
1.2.2 An agreement between a buyer and a seller to exchange goods for
payment is called bartering.
1.2.3 Cash float is an example of an expense
1.2.4 Money received by a business from its operating activities is income
1.2.5 The correct sequence for the accounting equation is L=A+O

ACTIVITY 8: SOURCE DOCUMENTS

Source Documents: Cash Invoice

1. You are provided with information from Spotless Cleaners on 25 February 2022.
Car Shampoo 5L x 3 @ R85.00 each
Dishwashing liquid 25L X 2 @ R450.00 each
Toilet roll 1 ply 24s x 3 @ R95.50 each.
Bin liners 100s/ pack x 1 @ R110.70 each
You are required to help the bookkeeper to fill in the invoice for goods bought by Shine Bright
Car wash.

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 19

 SPOTLESS CLEANERS No. 245
Tel no. 012 777 3634
spotlessclea@gmail.com
Tax invoice No. 2544986
To : ___________________

1303 Kortnek street

Piet Retief 2380

INVOICE Date:______________

Quantity Items Price Total Price

Subtotal

VAT @15%

Total

1.1. Write the name of the business that bought the items and the date.
________________________________________________________________ (2)
1.2. Use the Items above and fill in the invoice. (8)
1.3. Define a Source Document.
__________________________________________________________________________
_______________________________________________________________(2)
1.4. Which item cost the most in the items bought?
________________________________________________________________ (1)
1.5. Calculate the VAT amount. (2)
[15]

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 20

 Marking guidelines

ACTIVITY 1: Goods and Services

1. Differentiate between Goods and Service

GOODS: Things that we can touch and feel. 

SERVICES: Things that other people do for others

2. Look at the environment around the school and indicate whether the items listed are
Goods or Services.

ITEMS GOODS SERVICES

Teacher 

Clerk’s computer 

Principal’s table 

The cleaners 

Desks 

GOVERNMENT
ACTIVITY 2: Meaning and levels of government

1. In South Africa all voters 18 years and older elect the government. 
2. National, Provincial and Local 
3. Judicial branch 
4. There are 9 Provinces

ACTIVITY 3: Role of government in respect of households and businesses

1. Roles of government in assisting households as consumers of goods and services
 Provides goods (food parcels) to households
 Provides subsidies for production of basic foodstuff like bread and milk, and
households pay less for those goods. 
 Provides social grants to the disadvantaged (old age, disabled and orphans) to enable
them to pay for services like electricity.
Accept any relevant roles other than the ones mentioned above
2. Explain how the government can be both producer and consumer in respect to its
relationship with business
 Businesses sell services and products to the government,  e.g if the national
government needs uniform for soldiers in the army, it buys these uniforms from

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 21

 businesses. 
 Businesses also pays for services that are provided by the government at all levels,
 e.g., every vehicle needs to have a licence that is paid to the government 
Accept any relevant roles other than the ones mentioned above

NATIONAL BUDGET
ACTIVITY 4: Government revenue
1.The main source of income is Tax 
2. Income tax, PAYE 
3. To discourage consumption that is harmful to people’s health. 
4. Social Relief of Distress grant (SRD) 

ACTIVITY 5: National budget on growth and economic inequalities

1. strategies introduced by South African government to reduce the problem.

 Free Basic education : Public education is provided free of charge in South Africa 
 Free healthcare : Public hospitals and clinics provide healthcare services for free. 
 Social grants : They provide income to the economically vulnerable. 
 Housing programs : Government provides free housing to those who do not afford.
ANY 3
2.Yes,  I think that the government has done enough to reduce poverty because it
has:
 Allocated billions of rands to education annually so that South Africans can have an
improved education which will improve employment prospects
 Provided employment opportunities such as EPWP for unskilled individuals to earn an
income. 
OR
No, I do not think that the government is doing enough because:
 There are too many people who are still unemployed and have no source of income.
 The cost of living is too high especially food and transport
ACCEPT ANY REASONABLE ANSWER

ACTIVITY 6: Standard of Living

1.Picture A: Modern Society 
Picture B: Rural Society 

2 List two characteristics of each society shown in the pictures (4)

Picture A Picture B
Individuals are encouraged to purchase goods They are self sufficient 
and services in increasing amount 
They have more to do with technology and Few job opportunities 
industrial progress, 

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 22

3.
 Overpopulation contributes to waste disposal at wrong places which is harmful to the
environment. 
 Large number of factories that pollute the environment. 
ANY OTHER RELEVANT ANSWER

4.
 Lack of skills and qualifications 
 Over population of people with same qualifications. 
 Companies closing due to competing with foreign sector.

5.
 Provide sufficient waste bins to avoid littering. 
 Companies to comply with legislation in disposing off industrial waste
 Factories dealing with natural resource like furniture factories, to re-plant the trees
after cutting for the manufacturing of furniture.
(Any reasonable answer)

FINANCIAL LITERACY
ACTIVITY 7: Accounting concepts

1.1 Match the concept in column A with the correct description in column B. Write only the
correct answers in the correct spaces. E.g., 1.1. E.

NO COLUMN A COLUMN B ANSWER

F. The owner contributes a vehicle to starting up G
1.1.1. Liabilities
his business.
G. The owner borrows R20 000 from the bank to F
1.1.2. Capital
buy stock that he can resell.
H. The building and other items belonging to the I
1.1.3. Debtor
business.
I. Someone to whom the business sold goods on J
1.1.4. Current asset
credit to.
1.1.5. Assets J. A savings account is an example hereof. H
1.2
State whether the following statements are true or false
1.2.1 Owners’ equity will be influenced by drawings and capital True 
1.2.2 An agreement between a buyer and a seller to exchange goods for False 
payment is called bartering.
1.2.3 Cash float is an example of an expense False 
1.2.4 Money received by a business from its operating activities is income True 
1.2.5 The correct sequence for the accounting equation is L=A+O False 

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 23

ACTIVITY 8: SOURCE DOCUMENTS

Source Documents: Cash Invoice

SPOTLESS CLEANERS No. 245

Tel no. 012 777 3634

spotlessclea@gmail.com

Tax invoice No. 2544986

To : Shine Bright Car wash

1303 Kortnek street

Piet Retief 2380

INVOICE Date: 25 February 2022

Quantity Items Price Total Price

3 Shampoo 5L R85.00 R255.00

2 Dishwashing liquid 25L R450.00 R900.00

3 Toilet roll 1 ply 24s R95.50 R286.50

1 Bin liners 100s pack R110.70 R110.70

Subtotal R1552.20

VAT @15% 6.1.5. R232.83

Total R1785.03

6.1.1. Write the name of the business that bought the items and the date.
Shine Bright Car wash, 25 February 2022 (2)
6.1.2. Use the Items above and fill in the invoice. (8)
6.1.3. Define a Source Document. Serve as a proof that transaction took place (2)
6.1.4. Which item cost the most in the items bought? Dishwashing liquid 25L (1)
6.1.5. Calculate the VAT amount. R1552.20 x 15% = R232.83  (2)

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 24

ECONOMIC AND MANAGEMENT SCIENCES
GR. 8 FORMAT FOR MARCH PAPER (TASK 2)
The Controlled test must be structured according to the suggested format below. It is
recommended that the controlled test for term 1 be structured as far as possible according to
the end of the year examinations. This will not only help learners to gain confidence but will
also help them to develop, consolidate tests, examination writing skills and techniques
needed to successfully complete future tests or examinations.
DURATION: 60 minutes
PLEASE USE THE FOLLOWING FORMAT, IN ORDER TO HAVE THE SAME ITEM-
ANALYSIS IN ALL SCHOOLS:

QUESTION SECTION A MARKS TOPIC

(1 mark each) (15)

1 Match column A and B 5 Acc. concepts, std of living, source

documents

2 Multiple choice or 5 Acc. concepts, std of living, source

True/false documents

3 Fill in the correct word 5 Acc. concepts, std of living, source

documents

SECTION B – THE ECONOMY (10)

4 Standard of living 10 E.g., data response on unemployment,

etc.

SECTION C – FIN. LITERACY (25)

5 Accounting concepts 10 Case study or scenario with questions

6 Source documents 15 Fill in each source document, or answer

questions on a given source document.
Preferably one that is still in use!

50 60 minutes

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 25

PROCEDURE:

1. Start with Section B (paragraph type questions) first, e.g., Standard of living. Then
only fill the gaps with short questions on Accounting Concepts and Source
Documents that you could not properly cover in Section B and C. If you start with
Section A, ensure you do not duplicate the same question in Section B, without
noticing it.

2. Complete all questions (Section B and short questions in Section A) on a specific

topic (e.g., Standard of living) before starting with the next topic (Accounting
concepts) This way your paper will be balanced!

3. Use the correct numbering. E.g., 1.1, 1.2, 1.3, and 1.3.1, 1.3.2 for sub-questions.
DO NOT USE a, b and c or roman figures!

4. Each question should have a total or Section B you should indicate the sub-totals of
4.1, 4.2, 4.3, etc.
SECTION B+C: (2 MARKS PER SENTENCE/ EXPLANATION / REMARK) (1 MARK
EACH FOR LISTING BRIEFLY)
If you only allocate 1 mark for a whole sentence, you are lowering the standard of
the paper and learners might not finish a 50-mark paper within 1 hour.

5. Indicate the totals per section and the grand total at the end of the paper.

6. Make sure that the subject, grade, duration, date, “CONTROLLED TEST – MARCH
2024”, (school, circuit, or district), and total appear on the front page.

7. Insert a 3-column table initially, and type in the columns, to keep question numbers
neatly on the left and mark allocation on the right. Then delete the lines at the end,
by going to “borders” and highlight the specific lines/frames you want to delete/ hide.

8. You can use questions from previous papers. Study the format of previous papers
and let us have papers that look professional! E.g., SECTION A, B AND C SHOULD
BE IN CAPITAL LETTERS AND BOLDED.

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 26

 ECONOMIC AND MANAGEMENT SCIENCES
ANALYSIS OF LEARNERS’ PERFORMANCE PER QUESTION/TOPIC
(Should be used to draft the SPIP for term 2)

GRADE: 8 CONTROLLED TEST (AS PER PRESCRIBED FORMAT) MARCH 2024

SCHOOL: ………………………………………. EDUCATOR: ……….……………….……

SECTION SECTION SECTION

Learner’s total for this paper:

A B C
(15) (10) (25)

4. Standard of living

6. Source document
2. Multiple choice/
1. Match columns

True or False

Moderated mark
5.Accounting
concepts
NAMES OF LEARNERS: 3. Fill in
Total per question: 5 5 5 10 10 15 50 50
Above 8
average
1.

2.

Average
3.

4.
Below
average
5.

Totals per question

AVERAGE MARK PER

QUESTION: 5 5 5 10 10 15

AVERAGE % PER
QUESTION:

GRADE AVERAGE for this paper (Including all learners in the grade): ………...%
SIGNATURE OF EDUCATOR: ……………………………….……
SIGNATURE OF PRINCIPAL/HOD: ……………………………….
SIGNATURE OF SUBJECT ADVISOR: ………………………….
DATE: ……………………….
School stamp

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 27

 SUBJECT PERFORMANCE IMPROVEMENT PLAN (SPIP) FOR IMPLEMENTATION IN TERM 2
ECONOMIC AND MANAGEMENT SCIENCES

GRADE: 8
NO. CHALLENGING SPECIFY THE EXACT INTERVENTION RESOURCES PERFORMANCE WHO’S TIME DATE MONITORING
TOPICS: CHALLENGE IN THE STRATEGY / PLANNED NEEDED INDICATORS RESPONSI- FRAME AND BY HOD/DP
IN TERM 1 TOPIC ACTIVITY (after assessment) BILITY? TIME OF (comment on
CONTROL progress made)
1. Comment:
……………………
……………………
……………………
…………. ……………..
Date Signature
2. Comment:
……………………
……………………
……………………
…………. ……………..
Date Signature
3. Comment:
……………………
……………………
……………………
…………. ……………..
Date Signature
4. Comment:
……………………
……………………
……………………
…………. ……………..
Date Signature

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 28

 ECONOMIC AND MANAGEMENT SCIENCES
RECORDING SHEET – GR. 8
SCHOOL: ……...……………..………...….……… TEACHER: ………………….…….…….……………… GR 8: ..…

Term 1 Term 2 Term 3 Term 4

Task
1 Task 2 Task 3 Task 4 Task 5
Date of Assessment W: 7 W: 10 W: 11 W: 8-9 W: 8-10
SCALE:

Project/ Case Study

Final Exam Total

80 - 100 7
Number

Final Exam P1

Final Exam P2
Mid-year Exam P1

Mid-year Exam P2
70 - 79 6

Controlled Test
60 - 69 5

Data Response

Total of Mid-
year(P1&P2)
50 - 59 4
40 - 49 3
30 - 39 2
0 - 29 1

Surname and Initials

(in alphabetical order) 50 50 50 50 100 50 50 50 100
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 29

24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
TOTALS:
AVERAGES:

Attach validated quarterly print out from Educator Educator Educator Educator
SA-SAMS

HoD HoD HoD HoD

GR. 8 EMS – 2024 TERM 1 WORKSHOP MANUAL 30