# Economic and Management Sciences Grade 9 P1 November Mock 2026 QP

> Grade 9 Economic and Management Sciences Paper 1 question paper from the November Mock Exam 2026, 8 pages. Read online or get the free PDF download, memo linked when available.

- Page: https://www.hlayiso.com/library/grade-9-economic-and-management-sciences-2026-november-mock-exam-question-paper-paper-1/1bd5a58a-42a9-4cb4-b4ad-99080bde7714
- Updated: 2026-10-26
- Subject: Economic and Management Sciences
- Grade: Grade 9
- Document type: Question paper
- Year: 2026
- Exam period: November Mock Exam
- Paper: 1
- Publisher: Hlayiso
- Curriculum: CAPS
- Pages: 8

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## About this document

Economic and Management Sciences · Grade 9 · November Mock Exam · 2026. Question paper, 8 pages. Read online or download the PDF.

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## Document text

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### Page 1

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Mock
hlayiso mock exams
Practice Series:
Grade 9 Exam Preparation
WWW.HLAYISO.COM
SENIOR PHASE
END-OF-YEAR EXAMINATION
GRADE 9
ECONOMIC AND MANAGEMENT SCIENCES P1
FINANCIAL LITERACY
NOVEMBER 2026 (MOCK)
MARKS: 70
TIME: 1 hour
This question paper consists of 8 pages and a separate ANSWER BOOK.

### Page 2

EMS/P1
2
Senior Phase Mock
Hlayiso/Mock 2026
INSTRUCTIONS AND INFORMATION
Read the following instructions carefully before answering the questions.
1.
This question paper consists of THREE sections and covers the Grade 9 Financial
Literacy work of the whole year.
SECTION A: SHORT QUESTIONS
QUESTION 1.1: Multiple-choice questions
(5)
QUESTION 1.2: Matching items
(5)
QUESTION 1.3: Choose the correct word
(5)
[15]
SECTION B: JOURNALS AND ACCOUNTING EQUATION
QUESTION 2: Subsidiary journals
(20)
QUESTION 3: Accounting equation
(10)
[30]
SECTION C: LEDGERS AND TRIAL BALANCE
QUESTION 4: General Ledger
(8)
QUESTION 5: Debtors’ Ledger
(7)
QUESTION 6: Trial Balance
(10)
[25]
2.
ALL questions are compulsory.
3.
Answer ALL the questions in the ANSWER BOOK provided. Write your name and class
on the ANSWER BOOK.
4.
Show ALL workings to earn part-marks.
5.
You may use a non-programmable calculator.
6.
Write neatly and legibly.
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### Page 3

EMS/P1
3
Senior Phase Mock
Hlayiso/Mock 2026
SECTION A: SHORT QUESTIONS
QUESTION 1
1.1
MULTIPLE-CHOICE QUESTIONS
Various options are provided as possible answers to the following questions.
Choose the answer and write only the letter (A–D) next to the question
numbers (1.1.1 to 1.1.5) in the ANSWER BOOK, e.g. 1.1.6 D.
1.1.1
Which ONE of the following accounts is recorded in the NOMINAL
ACCOUNTS SECTION of the General Ledger?
A
Debtors’ control
B
Vehicles
C
Rent income
D
Drawings
(1)
1.1.2
Bafana Traders sold goods on credit to a customer. Which source
document will Bafana Traders use to record this transaction?
A
Original invoice
B
Duplicate invoice
C
Duplicate receipt
D
Cash register roll
(1)
1.1.3
Goods that cost R2 400 were sold for cash at a mark-up of 50% on
cost. The selling price of the goods was …
A
R1 200.
B
R2 400.
C
R3 600.
D
R4 800.
(1)
1.1.4
Which ONE of the following errors will NOT cause the totals of the
Trial Balance to differ?
A
The balance of the Bank account was entered in the credit
column of the Trial Balance.
B
The Sales account was added up incorrectly.
C
A transaction was left out of the books completely.
D
Only the debit side of a transaction was posted.
(1)
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### Page 4

EMS/P1
4
Senior Phase Mock
Hlayiso/Mock 2026
1.1.5
The business paid its telephone account of R980 by EFT. The effect
on the accounting equation is …
A
assets −980; owner’s equity −980; liabilities 0.
B
assets −980; owner’s equity 0; liabilities −980.
C
assets +980; owner’s equity +980; liabilities 0.
D
assets 0; owner’s equity −980; liabilities +980.
(1)
[5]
1.2
MATCHING ITEMS
Choose a term in COLUMN B that matches a description in COLUMN A.
Write only the letter (A–G) next to the question numbers (1.2.1 to 1.2.5) in the
ANSWER BOOK, e.g. 1.2.6 H.
COLUMN A
COLUMN B
1.2.1
A person who owes the business money for goods
bought on credit
A
Trade discount
1.2.2
The book of final entry in which the totals of the
subsidiary journals are posted to accounts
B
Debtor
1.2.3
The amount added to the cost price of goods to
arrive at the selling price
C
Cost of sales
1.2.4
The law that protects consumers who buy goods
and services on credit
D
General Ledger
1.2.5
The value of the goods sold, calculated at cost
price
E
Creditor
F
National Credit Act
G
Mark-up
[5]
1.3
CHOOSE THE CORRECT WORD
Choose the correct word(s) from those given in brackets. Write only the
word(s) next to the question numbers (1.3.1 to 1.3.5) in the ANSWER BOOK,
e.g. 1.3.6 Bank.
1.3.1
Goods sold on credit are recorded in the (Cash Receipts
Journal/Debtors’ Journal).
(1)
1.3.2
Trading stock is classified as a (current/non-current) asset.
(1)
1.3.3
The rule that every transaction is recorded in at least two accounts,
once on the debit side and once on the credit side, is called the
(double-entry principle/accounting equation).
(1)
1.3.4
A supplier to whom the business owes money is known as a
(debtor/creditor).
(1)
1.3.5
Water and electricity is a/an (asset/expense) account.
(1)
[5]
TOTAL SECTION A: 15
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### Page 5

EMS/P1
5
Senior Phase Mock
Hlayiso/Mock 2026
SECTION B: JOURNALS AND ACCOUNTING EQUATION
QUESTION 2: SUBSIDIARY JOURNALS
Lerato Mokoena owns Kasi Kicks, a shop in Soweto that sells sneakers for cash and on
credit. The business buys its stock for cash and on credit, and uses a mark-up of 40% on
cost price. The business employs three shop assistants who are paid weekly.
REQUIRED:
2.1
Record the transactions below in the following journals of Kasi Kicks for
October 2026. Do NOT close off the journals at the end of the month.
2.1.1
Cash Receipts Journal
(6)
2.1.2
Cash Payments Journal
(5)
2.1.3
Debtors’ Journal
(3)
2.1.4
Creditors’ Journal
(4)
2.2
Lerato is worried that B. Dube may not pay the rest of the amount that he
owes. Suggest ONE way in which Kasi Kicks can reduce the risk that debtors
do not pay their accounts.
(2)
INFORMATION:
The business owed Jozi Footwear Wholesalers R3 600 on 1 October 2026.
TRANSACTIONS FOR OCTOBER 2026
2
Lerato increased her capital contribution by transferring R15 000 from her personal
bank account into the business bank account. Receipt 41 was issued.
5
Bought the following on credit from Jozi Footwear Wholesalers (invoice JF221):
Trading stock, R8 400
Stationery, R350
9
Sold sneakers on credit to B. Dube for R2 380. Invoice 18 was issued.
14
Withdrew cash from the bank (withdrawal no. 102) to pay the weekly wages of the
three shop assistants, R950 each.
18
Cash sales of sneakers according to the cash register roll (CRR), R6 650.
22
Paid R1 250 to Fix-It Plumbing for repairs to the shop’s water pipes, EFT 309.
25
B. Dube paid R1 000 into the business bank account in part payment of his account.
Receipt 42 was issued.
28
Settled the full amount owed to Jozi Footwear Wholesalers, EFT 310.
[20]
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### Page 6

EMS/P1
6
Senior Phase Mock
Hlayiso/Mock 2026
QUESTION 3: ACCOUNTING EQUATION
The transactions below were taken from the books of Umsebenzi Hardware for November
2026.
REQUIRED:
Analyse each transaction and show the accounts debited and credited, the amount, and the
effect (+, −or 0) on the accounting equation. Use the table in the ANSWER BOOK. An
example has been done for you.
No.
Transaction
e.g.
Paid R2 500 for advertising by EFT.
3.1
Sold goods on credit to T. Khoza. The goods cost R4 800 and the business uses
a mark-up of 25% on cost.
3.2
Paid R7 300 by EFT to Mzansi Tools Suppliers (a creditor) in settlement of the
account.
3.3
The owner, S. Nkosi, transferred R1 500 from the business bank account to pay
his son’s school fees.
[10]
TOTAL SECTION B: 30
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### Page 7

EMS/P1
7
Senior Phase Mock
Hlayiso/Mock 2026
SECTION C: LEDGERS AND TRIAL BALANCE
QUESTION 4: GENERAL LEDGER
The information below was taken from the books of Thaba Wholesalers for September 2026.
The business uses a perpetual inventory system.
REQUIRED:
Complete the Trading Stock account in the General Ledger of Thaba Wholesalers for
September 2026. Balance the account at the end of the month.
(8)
INFORMATION:
Balance of the Trading Stock account on 1 September 2026: R38 600
Column totals of the subsidiary journals on 30 September 2026:
Cash Receipts Journal of Thaba Wholesalers – September 2026
CRJ9
Bank
Sales
Cost of sales
Debtors’
control
Sundry
accounts
186 420
96 000
64 000
41 920
48 500
Cash Payments Journal of Thaba Wholesalers – September 2026
CPJ9
Bank
Trading stock
Wages
Creditors’
control
Sundry
accounts
134 750
?
18 600
37 400
21 250
Debtors’ Journal of Thaba Wholesalers – September 2026
DJ9
Sales
Cost of sales
52 500
35 000
Creditors’ Journal of Thaba Wholesalers – September 2026
CJ9
Creditors’
control
Trading stock
Stationery
Sundry
accounts
44 980
39 200
2 380
3 400
[8]
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### Page 8

EMS/P1
8
Senior Phase Mock
Hlayiso/Mock 2026
QUESTION 5: DEBTORS’ LEDGER
The incomplete account of N. Pillay in the Debtors’ Ledger of Ubuntu Crafts is given below.
Ubuntu Crafts uses a mark-up of 50% on cost price.
Debtors’ Ledger of Ubuntu Crafts
N. Pillay
D4
Date
Details
Fol.
Debit
Credit
Balance
2026
Sept
1
Account rendered
2 640
6
Invoice 57
3 150
(A)
15
(B) 23
CRJ
2 000
3 790
22
Invoice 64
(C)
?
(D)
5.1
Calculate the balance labelled (A).
(1)
5.2
Name the source document labelled (B).
(1)
5.3
Give the folio reference labelled (C).
(1)
5.4
On 22 September N. Pillay bought goods on credit that cost Ubuntu Crafts
R1 800. Calculate the new balance labelled (D). Show your workings.
(2)
5.5
Explain ONE reason why the business keeps a separate account for EACH
debtor in the Debtors’ Ledger.
(2)
[7]
QUESTION 6: TRIAL BALANCE
The balances and totals below were taken from the General Ledger of Mabaso Motor Spares
on 31 October 2026. The bookkeeper did not record the balance of the Capital account.
REQUIRED:
Complete the Trial Balance of Mabaso Motor Spares on 31 October 2026 in the ANSWER
BOOK. Some items have already been entered for you. Calculate and show the balance of
the Capital account.
(10)
INFORMATION:
Cost of sales
64 300
Equipment
34 500
Telephone
1 120
Rent income
7 200
Bank (favourable)
15 940
Trading stock
41 300
Capital
?
Wages
14 600
Creditors’ control
12 380
Sales
96 450
Drawings
6 400
Stationery
940
Loan: Imali Bank
30 000
Vehicles
120 000
Debtors’ control
8 760
Water and electricity
3 280
[10]
TOTAL SECTION C: 25
TOTAL:
70
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