GEC PILOT STUDY
MARKING GUIDELINE 2023
ECONOMIC AND MANAGEMENT SCIENCES: PAPER 1
GRADE 9
SECTION A
Question 1
One mark per answer.
There are no half marks.
Number Letter Number Letter
1.1 B 1.22 C
1.2 C 1.23 B
1.3 A 1.24 A
1.4 D 1.25 D
1.5 C 1.26 A
1.6 D 1.27 C
1.7 C 1.28 B
1.8 B 1.29 C
1.9 A 1.30 D
1.10 B 1.31 C
1.11 B 1.32 A
1.12 A 1.33 C
1.13 B 1.34 D
1.14 D 1.35 A
1.15 C 1.36 D
1.16 D 1.37 A
1.17 B 1.38 B
1.18 D 1.39 B
1.19 C 1.40 C
1.20 A 1.41 A
1.21 B 1.42 D
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Grade 9 EMS P1 Marking
Guideline
SECTION B
QUESTION 2
Do not penalise the learner for the same mistake more than once.
There are no half marks.
2.1 Cash Receipts Journal of Kk Furniture - August 2023 CRJ1
Doc Day Details Fol. Analysis of Bank Sales Cost of Debtors Sundry accounts
No. Receipts sales control Amount Fol. Details
REC
111 12 D Stores 10 000 10 000
CRR/ Sales/ Cash
CRT 12 sales 3 200 13 200 3 200 1900
(6)
2.2 Cash Payments Journal of Joe Suppliers -√√√√√√
February 2023 CPJ2
Doc Day Name of Payee Bank √ Trading Sundry Accounts
no. Stock Amount Fol. Details
EFT
01 19 NCC Traders 40 000 40 000 Stationery
(3)
2.3 Creditors Journal of Tops Trading Stores - September 2022 CJ 1
Doc. Day Creditors Fol. Creditors Trading Stationery Sundry Accounts
No. Control Stock Amount Fol. Details
112 21 TKAY Distributors 45 000 45 000
(4)
Grade 9 EMS P1 Marking Guideline
2.4 Accounting Equation
Date Assets Owners’ equity Liabilities
1 + R100 000 + R100 000 0
5 - R 9 327 - R 9 327 0
7 + R 1 500 + R 1 500 0
(6)
2.5 General Ledger of Stimulus & Sons
Balance Sheet Section Account
Trading Stock B5
Date Details Fol. Amount Date Details Fol. Amount
2023 2023
Oct. 1 Balance b/d 6 800 Oct. 30 Cost of Sales CRJ10 75 000
30 Bank CPJ10 150 000 Cost of Sales DJ10 53 000
30
Creditors CJ10 60 000 Balance c/d *88 800
216 800 216 800
2023
Nov. 1 Balance b/d *88 800
(6)
*NOTE: one mark allocated for both amounts if they are the same. Balancing must be
done mathematically correct, and no marks allocated for random amounts.
= method mark
2.6 Debtors Ledger of AZ Stores
Z Muji D1
Date Details Fol. Debit Credit Balance
2023
March 1 Account Rendered 870
7 Invoice 11 DJ 1 590 2 460
(3)
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Grade 9 EMS P1 Marking
Guideline
