CRJ and CPJ grade 9: questions and answers

New CRJ and CPJ exercises every time, with the debtors and creditors journals, the ledger and the trial balance. Each line is checked, and the answers show the working.

Task

Set

How answers are marked
  • Amounts are whole rand. Spaces between thousands and an R are fine: 13 250, R13 250, 13250 and 13 250 - (the dash for no cents) all count.
  • The lines of a journal can be in any order. Each line is matched to a transaction by its details (the name), then marked box by box.
  • Receipts deposited on the same day share one Bank amount, the day’s total. It is accepted on any line of that day; the answer key puts it on the last line, as the DBE does.
  • A payment split over two Sundry accounts (a loan and its interest) may show the name and day on its first line only.
  • When the journal has its own column for an amount (Wages, Stationery, Trading stock), using Sundry accounts instead is marked wrong, as in the DBE memos.
  • A return to a creditor is right with the duplicate debit note or the creditor’s original credit note as the source document.
  • When a journal, account or trial balance is checked, a box left empty in it is marked missing, and lines not yet entered are counted. A total added correctly from your own wrong figures is pointed out as such.
  • Doc no is not typed on screen (the printed worksheet has a column for it), and the journals here leave out the Fol column.
  • Ledger dates are in the key, not checked.

    Answers are saved on this device as you type.

    How the problems are made

    Each problem is an invented month for a South African service business or a business that sells goods. Payments are made by EFT, so they are recorded from the bank statement, as in the DBE grade 9 papers. Receipts are issued for money received over the counter, cash sales come from the cash register roll, and direct deposits come from the bank statement. Cash sales give the cost price or a mark-up on cost, and some goods are sold at cost. The debtors and creditors problems add credit sales and purchases, returns with credit and debit notes, and payments on account. Grade 10 adds discount allowed and received, a loan with interest, a fixed deposit, interest on the current account and bank charges. Nothing uses VAT, which comes after the journals in grade 10.

    An example from set CRJ234

    Problem 1 is Sizwe Plumbing Services, a service business, in July 2027. On day 2 the owner’s extra capital of R7 000 and receipts of R2 820 and R3 430 for plumbing repairs are deposited together, so the Bank column shows 7 000 + 2 820 + 3 430 = R13 250 once, on the last line of day 2, and the capital goes in Sundry accounts. The loan of R75 000 from Ubuntu Bank is on the bank statement, so it goes in Bank and Sundry accounts, not in Analysis of receipts. The CRJ totals are Bank R91 880, Current income R7 280 and Sundry accounts R84 600, and 7 280 + 84 600 = 91 880. In the CPJ the two wages payments go in the Wages column, R16 450, and the stationery of R250 in the Stationery column; the Bank total is R30 896. Open set CRJ234

    Questions

    What is the difference between the CRJ and the CPJ?

    The Cash Receipts Journal (CRJ) records every amount the business receives and deposits in its bank account: cash sales, fees for services, rent received, capital and loans, and money from debtors. The Cash Payments Journal (CPJ) records every amount paid out of the bank account: trading stock bought for cash, wages, expenses, drawings and payments to creditors. In both, the Bank column shows the money in or out, and the other columns show the account it goes to.

    When do you use Analysis of receipts and when only Bank?

    Money received over the counter (with a receipt or on the cash register roll) goes in Analysis of receipts, and everything received on one day is deposited together, so the Bank column shows the day's total once, on the last line of that day. Money paid straight into the bank account, such as an EFT or a direct deposit on the bank statement, goes only in Bank.

    How do you work out cost of sales from a mark-up?

    When goods are sold at cost price plus a mark-up percentage, cost price = selling price × 100 ÷ (100 + mark-up). For cash sales of R10 488 at cost plus 20%, cost of sales is 10 488 × 100 ÷ 120 = R8 740. Sales takes the selling price and Cost of sales the cost price.

    What goes in the Sundry accounts column?

    Any amount for an account that has no column of its own in that journal: capital, loans, rent income, equipment, drawings, telephone, insurance, bank charges and so on, with the account named in the Details column of Sundry accounts. When the journal has its own column (Wages, Stationery, Trading stock), the amount goes there, not in Sundry accounts.

    Which source document goes with each journal?

    CRJ: duplicate receipts, the cash register roll and the bank statement for EFTs and direct deposits. CPJ: the bank statement for EFTs, debit orders and bank charges. Debtors Journal: duplicate invoices. Debtors Allowances Journal: duplicate credit notes. Creditors Journal: original invoices. Creditors Allowances Journal: duplicate debit notes (or the creditor's original credit note).

    How are the journal totals posted to the General Ledger?

    Column totals are posted at the end of the month: the CRJ Bank total to the debit of Bank as Total receipts, the CPJ Bank total to the credit of Bank as Total payments, and every other column total to its own account, with the journal and page as the folio. Sundry accounts amounts are posted one by one, on the day of the transaction.

    Sources, checked 28 October 2026: CAPS Economic and Management Sciences, Senior Phase (PDF), the journals and source documents for grades 8 and 9; CAPS Accounting, Further Education and Training phase, grades 10 to 12 (PDF), grade 10 term 1; DBE General Education Certificate, grade 9 EMS paper 1, 2023 test (PDF); GEC grade 9 EMS paper 1, 2021 marking guideline (PDF), the column headings and how receipts on one day are deposited; DBE Accounting self-study guide, the journals and posting.