Viva EMS 9 Learner’s Book (CAPS)

Viva Economic and Management Sciences is an innovative new CAPS-compliant series that brings
this subject to life. The Learner�s Books and Teacher�s Guides have been written by experienced
teachers and an EMS subject advisor.
The Viva Economic and Management Sciences Learner�s Books include:
� Content presented systematically in bullet form, to enhance the learning process.
� Informal activities that will prepare learners for all the different types of questions they can expect
to see in the mid-year and year-end exams.
� Accounting:
* In both the Grades 8 and 9 Learner�s Books the effect of a transaction on the Accounting
equation is indicated by colour coding assets in green, owner�s equity in yellow and liabilities
in orange. This colour coding is also used in the �Accounting house�.