, PLEASE USE THIS DOCUMENT AS A GUIDE ONLY
1. Design a Control Test and a Memorandum for the following topic: Grade 9: Financial
Literacy: Cash Payments Journal (CPJ) of a Sole Trader, King Cash and Carry for May 2026.
The CPJ must have amount columns for: Bank, Trading Stock, Wages, and Sundry Accounts.
ECONOMIC AND MANAGEMENT SCIENCES
Grade 9 – Control Test
Topic: Cash Payments Journal (CPJ) of a Sole Trader
Marks: 40
Time: 45 minutes
Instructions:
Answer ALL questions.
Show all workings for calculations.
You may use a calculator.
QUESTION 1: CASH PAYMENTS JOURNAL (26 marks)
(Blooms levels: Applying, Analysing, Creating)
1.1 Record the following transactions for King Cash and Carry (a sole trader) for May 2026 in the
Cash Payments Journal (CPJ) provided on your answer sheet. Close off the journal at the end of the
month. (24)
Transactions for May 2026:
Day Transaction Details
2 Issued a cheque to AB Stores for R2 500 for trading stock purchased.
5 Paid wages to employees, R3 200.
10 The owner, K. King, took cash for personal use, R1 500.
15 Issued a cheque to Telkom for the monthly telephone account, R1 800. (Sundry account)
18 Bought trading stock from Wholesale Supply and paid by cheque, R4 100.
22 Paid the weekly wages, R3 200.
Issued a cheque to the municipality for the water and electricity account, R2 300. (Sundry
25
account)
The owner withdrew cash from the business bank account to pay for his son's school fees,
28
R2 000.
1. Design a Control Test and a Memorandum for the following topic: Grade 9: Financial
Literacy: Cash Payments Journal (CPJ) of a Sole Trader, King Cash and Carry for May 2026.
The CPJ must have amount columns for: Bank, Trading Stock, Wages, and Sundry Accounts.
ECONOMIC AND MANAGEMENT SCIENCES
Grade 9 – Control Test
Topic: Cash Payments Journal (CPJ) of a Sole Trader
Marks: 40
Time: 45 minutes
Instructions:
Answer ALL questions.
Show all workings for calculations.
You may use a calculator.
QUESTION 1: CASH PAYMENTS JOURNAL (26 marks)
(Blooms levels: Applying, Analysing, Creating)
1.1 Record the following transactions for King Cash and Carry (a sole trader) for May 2026 in the
Cash Payments Journal (CPJ) provided on your answer sheet. Close off the journal at the end of the
month. (24)
Transactions for May 2026:
Day Transaction Details
2 Issued a cheque to AB Stores for R2 500 for trading stock purchased.
5 Paid wages to employees, R3 200.
10 The owner, K. King, took cash for personal use, R1 500.
15 Issued a cheque to Telkom for the monthly telephone account, R1 800. (Sundry account)
18 Bought trading stock from Wholesale Supply and paid by cheque, R4 100.
22 Paid the weekly wages, R3 200.
Issued a cheque to the municipality for the water and electricity account, R2 300. (Sundry
25
account)
The owner withdrew cash from the business bank account to pay for his son's school fees,
28
R2 000.
