At the end of Section 2, the CAPS for EMS specifies that each learner should be equipped with a textbook, a calculator and an exercise book. Learners in Grades 8 and 9 should also have a Cash Journal exercise book and a General Ledger exercise book. Every teacher must have a textbook and a teacher’s guide. This course provides the Learner’s Book as the textbook for learners and teachers. This guide is the accompanying teacher’s guide for teachers. In the term plans for teaching EMS (Section D of this guide) we suggest additional resources that teachers will find useful in the classroom to teach the subject.
