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”.