Learners watch the video below first.

Welcome to the third term, we are starting a new topic which is Cash Payment Journal. In this lesson, you will learn about Cash Payment Journal (CPJ) and the influence on the accounts in each transaction that occurs in the transactions whether they will decrease or increase and complete an activity.

below are the pictures, examples of accounts recorded in a CPJ.

source document-slip

Shoprite SA no Twitter: "Mzansi, our YELLOW PACKET promotion just got  BIGGER! We're giving away a brand-new Hyundai i10 every week from now until  8 July! All you need to do is

hair dryer- equipment

Shoprite SA on Twitter: "Don't miss out on LOW PRICES at our BIG birthday  celebration! Get a 1400W Ottimo Hair Dryer for ONLY R99.99. View more deals  here: >> Valid until

eft-bank account

Instant EFT by PayFast | Safe Online EFT Payments South Africa


By the end of this lesson/ the quest you will be able to record transactions to the CPJ and indicate the accounts that are affected when a payment is done.

This task will be based on recording to the CPJ and accounts affected, you will be graded out of 35 possible points.

learners you need to the activity below individually and it must be completed.

Name                                                                                                                                                    Date: 12 Sept 2021                                                                                                                                                     


Grade 8

EMS- Accounting

Cash Payment journal


Question 1

1.1. Record the following transactions in Lizi’s hair Salon Cash payment journal. Close the journal off at the end of the month.                                                                                                                         (25)

1.2. Identify the account debited and credited during each transaction.                                   (10)


Transactions: August 2021

1st Pay the Municipality For the trading license, R720 per EFT 001.

3rd Withdraw R2000 in cash from the ATM to pay wages.

7 Buy a hair dryer at Shoprite per EFT 002, R1500. 

15TH Receive the telephone bill from Telkom. Pay 530 per EFT 003.

24TH Cleaning material from Bona stores, R200 per EFT 004.


1.1 Lizi’s hair Salon Cash Payment Journal – August 2021

Doc no






Sundry accounts




































































Account debited

Account debited

















 Watch the video below that will assist you in completing the activity and gaining more understanding on the Topic.



open the links to read the information that you can use when doing the task.










step1- read instructions carefully

- make sure you listened to the video at least two times the introduction video.

step2- watch video below for examples and have pencil and calculator, also do the example it will help you.

-download the video for future purpose.


step3- see marking grid under evaluation.

step4- start by writing your name and surname on the provided space on the activity.

- read required carefully and answer on the answer sheet provided.

step5- answer all the questions using a pencil and write only what asked not long answers

step6- double check your work and submit.

Marking grid will assist you in getting high points.



activity on the quest will marked according to the rubric below.



Maximum marks

Actual marks



25 (1 mark for doc no,details,amount, and 1 mark for each account indicated)




10(1 mark for a correct recorded account




Cash Payment Journal is one of the important books for a business to record cash payments. This lesson was designed to help you learn, understand the concept and record transactions on an online platform.

I want you to think and read more on this lesson, do more activities and watch videos on youtube by typing the topic and press search.

below are material, videos and links you can use for future study.

Study and Master - EMS pages 136-143 › impakeducation 




links to websites with relevent information that you can use to complete the task.


Teacher Page

i created this webquest to test knowledge on learning online.

Miss Y.Z Sentiwe