In EMS we introduce learners to basic economic theory, entrepreneurship and accounting. In basic economic theory topics covered range from economics systems, globalization, the national budget and trade unions. These topics lend themselves to project work, simulations and absorbing classroom discussion.  

In Grade 8 we have covered the full accounting cycle from transactions to financial statements of a service business. This includes the writing up of cash journals and the posting of them to the general ledger. In addition they are required to draw up a basic income statement and balance sheet.

In Grade 9 we look at trading businesses i.e. marks-ups, the purchase and sale of stock and also introduce debtors and creditors. In so doing, we feel that learners are not only well prepared for Accounting in Grade 10 but also that we have touched on everything they practically need to know about accounting if they are one day to run a business in the “real” world. It is for this reason and the fact that learners need to make an informed decision at the end of Grade 9 as to whether they wish to continue with Accounting to Matric that we place more emphasis on accounting in Grade 9 than some other schools. With the introduction in 2009 of Economics as a subject at SACS, we have done less exercises and revision on the accounting element allowing us more time to focus on economic issues. A lot of the non-accounting content we have adequately covered by means of projects and presentations.

In the fourth term, Grade 9 learners do the Common Task for Assessment (CTA), which is set by the Education Department. Section A of the CTA is a workbook completed in class over 2/3 weeks, while Section B is an examination. Their results in these assessments form the bulk of their final mark in December.