EMS AND BCM SUBJECTS - Western Cape · Web viewThe exam paper must cover all three main topics...

Table of Contents

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Economic and Management Sciences, Accounting, Business Studies and

EconomicsImproving the Quality of Learner Attainment 2015

Directorate: Curriculum Implementation and Quality Improvement GET and FET

MAKE A DIFFERENCE

LEAVE A LEGACY

Creating our Children’s Future

1. BACKGROUND......................................................................................................4

2. PROBLEM STATEMENT........................................................................................6

3. EMS........................................................................................................................8

3.1. ECONOMIC AND MANAGEMENT SCIENCES GRADES 7 - 9...........................8

3.1.1. Introduction.................................................................................................8

3.1.2. Sector Analysis.........................................................................................10

3.1.4. Target Setting...........................................................................................12

3.1.5 Radical and Urgent Steps To Improve Performance: EMS.......................14

3.1.6. Steps to improve performance in EMS.....................................................19

4. ACCOUNTING: Comparision NCS 2006 and CAPS 2012....................................20

4.1 Schools offering Accounting .........................................................................23

4.2 Accounting Paricipation Rate from 2008 - 2014...........................................25

4.3SuccessRate..................................................................................................28

4.4 Participation by Race...................................................................................32

4.5 Curriculum Changes brought about by CAPS in the 2014 NSC..................35

4.6 Accounting Targets 2014 - 2019...................................................................36

4.7 Radical and Urgent Steps to Improve Performance in Accounting..............43

5. BUSINESS STUDIES: Comparision NCS 2006 and CAPS 2012.......................48

5.1 Schools offering Business Studies...............................................................50

5.2 Business Studies Participation Rate from 2010 - 2014................................50

5.3 Success Rate .............................................................................................53

5.4 Participation rate by Gender........................................................................57

5.5 Curriculum Changes brought about by CAPS in the 2014 NSC .................58

5.6 New Topics listed as main topincs in the 2014 NSC...................................58

5.7 Business Studies Targets 2014 - 2019........................................................60

5.8 Radical and Urgent Steps to Improve Performance in Business Studies.....61

6. ECONOMICS: Comparision NCS 2006 and CAPS 2012......................................64

6.1 Schools offering Economics................................................................................65

6.2 Economics Participation Rate from 2010 – 2014 ...............................................65

6.3 Success Rate......................................................................................................67

6.4 Participation Rate by Race and Gender..............................................................73

6.5 Economics Targets 2014 - 2019.........................................................................74

6.6 Curriculum Changes brought about by CAPS in the 2014 NSC..................75

6.7 Recommendations by NCS Ministerial Task Team.....................................75

6.8 Radical and Urgent Steps to Improve Performance in Business Studies....76

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7. RECOMMENDATIONS.........................................................................................78

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1. BACKGROUND

In 1997, the Department of Basic Education introduced Outcomes-based Education

(OBE). This resulted in the introduction of a new subject called Economic and

Management Sciences (EMS), in the General Education and Training Band (GET)

from Grades R-9. Prior to this, learners were only introduced to Accountancy

(Bookkeeping), Business Economics and Economics in high schools that offered

these as subjects through the Nated 550 Curriculum.

In 2009, the Minister appointed a Task Team to review the implementation of the

National Curriculum Statements. The recommendations of the Task Team resulted

in the repackaging of EMS in the GET Band and Accounting, Business Studies and

Economics in the FET Band into a coherent Curriculum and Assessment Policy

Statements (CAPS) for all four subjects. In addition, the Task Team recommended

that EMS should be taught in the Senior Phase (Grades 7 – 9).

The content for the four subjects was mapped taking into account the progression of

the content from grade to grade and from the GET Band to the FET Band. Specific

industry and sector requirements were included in the content mapping to ensure

that the content and skills taught in these subjects will be relevant to the demand of

the industries within the sector. As per the Task Team recommendation the subjects

Accounting, Business Studies and Economics (BCM Subjects) were implemented

incrementally from 2012 starting with Grade 10 and EMS in the Senior Phase (Grade

7-9) and Grade 12 was implemented at the beginning of 2014.

The National Development Plan (NDP) identifies education as being central to

enhancing entrepreneurial capacity of the nation and states that courses should be

designed, introduced and taught to promote and instil a culture of entrepreneurship

in society (2011:290); and in April 2014, the Human Resource Development Council

of South Africa (HRDCSA) the recommendation that Entrepreneurship in Education

be implemented by the Department of Basic Education. However, the perceptions

within the sector that EMS is not an important subject still remain.

The purpose of the National Development Plan is to change the life chances of

people in South Africa, especially the youth who have been deprived by the legacy of

apartheid.

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South Africa needs an economy that is more inclusive, more dynamic and in which

the fruits of growth are shared more equitably. The national development plan

envisages an economy that serves the needs of all South Africans rich and poor,

black and white, skilled and unskilled.

The NDP has set targets for the FET band to offer clear, meaningful educational

training opportunities for young people who choose to follow Business Commerce

and Management Sciences (BCM) subjects’ stream, and who wish to develop their

skills in business and finance. BCM subjects are comprised of the following subjects:

Accounting, Business Studies and Economics at FET phase, Economic

Management Sciences at GET phase.

Accounting focuses on measuring performance, processing and communicating

financial information about economic sectors. This discipline ensures that principles

such as ethical behaviour, transparency and accountability are adhered to.

Business Studies encompasses business principles, theory and practice that

underpin the development of entrepreneurial initiatives, sustainable enterprises and

economic growth. It creates business opportunities creatively solve problems and

take risks, respecting the rights of others and environmental sustainability.

Economics subjects teach learners to use resources efficiently to satisfy the

competing needs and wants of individuals and of society. It also teaches learners to

understand reconstruction, growth and development, as well as a critical approach to

initiatives for a fair distribution of income and wealth, human rights, and

responsibilities.

These subjects respond to the following areas to help develop the learners:

Entrepreneurial skills; financial management skills; leadership and management

skills; Decision making skills; Understanding Labour Laws in the work place and

understanding youth unemployment in SA in relation to entrepreneurial skills.

EMS and BCM Subjects are pivotal in providing career opportunities as they develop

foundational knowledge and skills which benefits all sectors within the economy such

as Banking, Insurance, Wholesale and Retail, Public Sector, Education etc. The

table below shows the type of scarce skills currently listed on the National Scarce

Skills List of 2014 as noted and reported on in: General Notice number 380 of the

Department of Higher Education and Training, Programme or project manager,

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Finance manager, Financial and cost Accountants, General managers, Sales and

marketing managers, Supply and distribution managers, Retail managers, Auditors

and Entrepreneurs

It is also important to note that besides supporting industries in the formal sectors

EMS and BCM Subjects provide implied financial literacy, entrepreneurial and

consumer education skills to households and informal businesses.

2. PROBLEM STATEMENT

The participation rate of learners offering Accounting continues to decline at an

alarming rate. The success rate in Accounting remains unsatisfactory. The

combination of the subjects Accounting, Business Studies and Economics in EMS in

the Senior Phase, has had an unintended negative effect on learner performance in

Accounting in the FET Phase.

The quality of the performance in Business Studies is a concern. Improvement in the

quality of the Business Studies performance can lead to an increase in the number

of learners who could become eligible to access tertiary education.

Learner attainment in Economics has been inconsistent since 2008, a consistent

increase in the quality of learner performance is necessary to attract more learners

to Economics.

EMS teachers demonstrate poor pedagogy, content and assessment knowledge in

Accounting. This has had a negative impact in Accounting at FET phase. Most of

EMS teachers lack pedagogic knowledge of Accounting subject. This has resulted in

the subject being disregarded and not taught well at senior phase, hence the drop in

participation and performance rate at FET phase.

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ECONOMIC AND MANAGEMENT

SCIENCES

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3. EMS

3.1. ECONOMIC AND MANAGEMENT SCIENCES GRADES 7 - 9

3.1.1. Introduction

The subject Economic and Management Sciences (EMS) deals with the efficient and

effective use of different types of private, public and/or collective resources to satisfy

people’s needs and wants. It encourages learners to reflect critically on the impact

of resource exploitation on the environment and on people. It also teaches learners

how to effectively manage scarce resources in order to maximise profit through en-

trepreneurial knowledge, skills and activities. EMS is a practical subject that equips

learners with entrepreneurial knowledge and real-life skills for personal development

and the development of the community. All the main topics under EMS, the Eco-

nomy, Financial Literacy and Entrepreneurship are integrated to assist learners to

become economically and financially literate.

Furthermore, EMS forms the foundation for the following subjects in the Further Edu-

cation and Training (FET) Band Grades 10 to 12: Accounting; Business Studies;

Economics; Hospitality Studies; Consumer Studies; Civil Technology; Electrical Tech-

nology; Mechanical Technology; Engineering Graphics and Design; and Mathemat-

ical Literacy.

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The diagram below gives an overview of the structure and the weightings of the

three topics in EMS as a subject in the Senior Phase.

THE ECONOMY History of money Needs & wants Goods and services Production processes Inequality and poverty Government National Budget Standard of Living Markets Economic systems Circular flow diagram Price theory Trade unions

30%

FINANCIAL LITERACY Savings Budgets Income and

expenses Accounting concepts Accounting cycle Source documents CRJ and CPJ Accounting Equation General Ledger Trial Balance Debtors Journal Creditors Journal Posting to DL and CL

40%

ENTREPRENEURSHIP Entrepreneur Starting a business Businesses Entrepreneurs’ day Factors of Production Forms of ownership Levels of management Functions of management Sectors of the economy Functions of a business Business plan

30%

PURPOSEUnderstanding the world as a set of related systems and maximum utilization of scare resources to satisfy people’s needs

PURPOSEDevelop learners’ skills to manage personal and business finances to prepare them for real-life situations

PURPOSEReal life skills to become responsible, successful consumers and producers and acquiring business skills,financial management, accounting as a tool for management of a business and record keeping

SKILLS Read, write and

analyse Draw & interpret

graphs Draw & interpret

circular flow diagrams Understand markets

VALUES Value all scarce

factors of production Productivity

consciousness Sustainable use of

resources Promote sustainable

development principles

SKILLS Record keeping Documentation Responsible

budgeting Critical thinking Mathematical skills Reasoning

VALUES Business ethics Merits of hard work Cost consciousness Value scarce

resources Accountability

SKILLS Communication Management skills Creativity Entrepreneurial skills and

knowledge

VALUES Respect Merits of hard work Business ethics Positive attitude Sustainable use of

resources

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3.1.2. Sector Analysis

By its very nature and composition, EMS forms an integral part of the primary,

secondary and tertiary industries/sectors. Private businesses and public institutions

in each of these sectors as stakeholders with vested interests support the

implementation of EMS through their consumer education programmes, corporate

social investment activities, employment opportunities and career pathways for

learners. The foundational knowledge and skills taught to learners in EMS benefits

these sectors in terms of economic growth and sustainable development through

entrepreneurial initiatives, savings and investments but also as a means to reduce

the gap between the rich and the poor.

The Department of Basic Education’s endeavours to promote the implementation of

various programmes, projects and activities offered by various stakeholders within

the trade, banking and business sectors that support EMS. Schools across the

country and learners from all grades participate in many of these projects and

programmes offered by stakeholders. These initiatives also afford our learners and

teachers the opportunity to interact with officials from these sectors.

Some examples of programmes, projects and activities through stakeholder

engagements the DBE is supporting are listed below:

The Old Mutual: On the Money Tool Kit Project and Financial Literacy

Education programme

Banking Association of South Africa (BASA) and Teach a Child to Save South

Africa: July Savings Month campaign

Financial Services Board: Financial Literacy and Savings programme, Money

in Action teacher resource kits

First National Bank: How to open an account

Standard Bank, Rapport and City Press: Money Skills programme

Stanlib: Mind your Moolah

Santam Bank: Entrepreneurship challenge

Operation Hope: Financial Literacy programme

Association of Independent Publishers: Monthly EMS supplements in local

community newspapers

Human Resource Development Council: Entrepreneurship in Basic Education

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Schools Offering Economic and Management Sciences in the GET Band from 2008 – 2014

The table below indicates the number of schools offering Economic and

Management Sciences in the GET Band Senior Phase (Grades 7 – 9) in public

and independent schools. EMS is a compulsory subject, all schools in the must

offer this subject as per the National Curriculum Statements 2012. The data

below taken from the School Realities publication (2008-2014)

PROVINCE TOTAL NUMBER OF SCHOOLS 2014

TOTAL NUMBER OF LEARNERS 2014

Eastern Cape 5 732 414 871

Free State 1 376 159 797

Gauteng 2 721 481 837

KwaZulu Natal 6 151 649 241

Limpopo 4 076 408 538

Mpumalanga 1 867 244 932

Northern Cape 577 68 500

North West 1 570 185 608

Western Cape 1 671 243 137

Total 25 741 2 859 758

Basic Education Sector Profile for EMS by Province

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PROVINCE No of Districts

ProvincialCo-

ordinators

District Subject

Advisors

Total Number of Schools

2014

Approximate No of Teachers

2014

EC 23 1 23 5 732 11 464

FS 5 1 12 1 376 2 752

GAU 15 1 15 2 721 5 442

KZN 12 1 25 6 151 12 400

LP 5 2 12 4 076 8 200

MPU 4 1 17 1 867 3 734

NC 5 2 10 577 1 154

NW 5 1 20 1 570 3 140

WC 8 1 24 1 671 3 342

TOTAL 82 11 158 25 741 51 628

Note: NW Province is structured differently. It has 5 districts with 14 area offices. Each area office has a subject advisor.

3.1.3. Gender Profile in the Senior Phase

Gender distribution as at 2012 for the Senior Phase was 49.4% female and 50.6%

male.

Number of Learners per Province in the Senior Phase by Gender

Province Females Males Total

EC 217 668 219 144 436 812

FS 81 476 84 601 166 077

GP 243 955 245 078 489 033

KZN 335 626 348 526 684 152

LP 213 870 231 172 445 042

MP 127 481 129 952 257 433

NC 33 283 33 721 67 004

NW 88 996 91 109 180 105

WC 130 617 123 875 254 492

TOTAL 1 472 972 1 507 178 2 980 150

KZN has the highest number of learners, followed by Gauteng Province, Limpopo and

Eastern Cape respectively

3.1.4. Target Setting

The EMS CAPS for the Senior Phase (Grade 7-9) was implemented for the first time from

the beginning of 2014. Currently we do not have provincial learner achievement results to

work from due to the fact that in the GET Band common examinations and assessments are

still being implemented. Four provinces namely Gauteng, Northern Cape, North West and

Western Cape have written common papers for the 2014 mid-year-examinations. Provincial

results are still being finalised and collated

However, the national target envisaged for EMS learners in Grade 7, 8 and 9, who will have

mastered the minimum competencies for EMS, is 50% for 2014. This forms the baseline for

setting learner attainment targets in EMS for the next five years (2015 – 2019). The national

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target for 2015 will be 55% (an improvement of 5%) and thereafter a 10% target per annum

for each grade until 2019 as noted in the table below.

Year Percentage PassGrade 7

Percentage PassGrade 8

Percentage PassGrade 9

2014 50% 50% 50%

2015 55% 55% 55%

2016 65% 65% 65%

2017 75% 75% 75%

2018 85% 85% 85%

2019 95% 95% 95%

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3.1.5 RADICAL AND URGENT STEPS TO IMPROVE PERFORMANCE: EMS

Key Result Area: Learner participation and success rate

Deliverables Impact/Outcomes Responsibility Time Frames

Grade 7: School SMTs accountable for implementation of Entrepreneurs’ week activities: Legacy Project Activity.

Improved learner performance in identifying needs and wants, prepare and interpret SWOT Analysis, consolidate marketing and promotion skills, do cost calculations accurately and prepare a pre and post Income and Expenditure Budget.

DBE Branch C and the National Subject Committee

Oct 2014 – March 2015

Grade 8: Develop informal simulation activities on how to use source documents, apply the accounting equation and record business transactions.

Action learning will improve the learners knowledge and skills on how to extract information from the source documents, analyse the effect of the Accounting Equation and to record transactions in journals with 100% accuracy.

DBE Branch C and the National Subject Committee

Oct 2014 – March 2015

Grade 9: Prepare and implement Grade 9 EMS Quiz at school, district and provincial level. Target 10 schools per district: Quintile 1 -3

Consolidation of knowledge and skills learnt through the year. Increase learner confidence to write final examination at the end of the year and assist with subject choices for Grade 10

DBE Branch C, the National Subject Committee, districts and EMS teachers

Nov 2014- Sept 2015. On going until 2019

One EMS excursion per year per grade

Learners will gain exposure to real EMS activities practice in businesses

DBE Branch C, the National Subject Committee, districts and EMS teachers

Nov 2014- Sept 2015. Annual activity on school time-table

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Key Result Area: Teacher Demand, Supply, Utilization and Development and Support


Report on the number of teachers and Subject Advisors trained on source-based teaching methodologies.

Improved classroom practice DBE Branch C, Branch T, PEDs

Jan - June 2015

Jan – November 2015Develop frame work and guidelines on the implementation of an EMS on-line training course. Incorporate blended approach

Improved teacher knowledge and skills.

Active implementation in the classroom.

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Key Result Area: Teacher Demand, Supply, Utilization and Development and Support


Report on the number of teachers and Subject Advisors trained on source-based teaching methodologies.

Improved classroom practice DBE Branch C, Branch T, PEDs

January - June 2015

January – November 2015

Develop frame work and guidelines on the implementation of a EMS on-line training course. Incorporate blended approach

Improved teacher knowledge and skills.

Active implementation in the classroom.

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Key Result Area: Provision of Resources


Distribution monthly local community News Paper Supplements on relevant EMS topics, guidelines to parents and teachers.

Parents, learners and teachers are informed. Funding for schools through competitions.

Supplements can be used in the classroom as posters.

DBE Branch C and National Subject Committee

Jan - Dec 2015

Conduct an audit on the use of other LTSM.

Strengthen teaching and learning in the classroom and improved learner participation.

DBE Branch C and National Subject Committee

Jan - Dec 2015

“Mind your Moola” DVD’s 90 minute DVD to support teaching and learning of relevant content and concepts

DBE Branch C and National Subject Committee, districts, schools

Annual

Key Result Area: Partnerships

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Banking Association of South Africa – Include July as Savings Month in the school calendar.

Teach learners to save and invest their savings for future needs and wants

DBE Branch C, PED’s, Districts, Schools and BASA

Jan – Aug 2015

Association of Independent Publisher (AIP): Monthly Newspaper Supplement.

Advocacy of EMS to parents, learners and their respective communities. Opportunities for Career Planning and Subject Choices.

DBE Branch C, PED’s, Districts, Schools and AIP

Jan – Dec 2015

Consumer Education Committee: National Treasury and Financial Services Board (FSB) – development and implementation of teaching resource booklets for teachers

Monitoring and evaluation of the implementation of “Money in Action “ Booklet – Impact of resource developed and distributed in 2014 to all schools.

DBE Branch C, PED’’s Districts and FSB

Jan – June 2015

Enabling Entrepreneurship in Education Technical Task Team: Implementation of Entrepreneurship in Basic Education

Action based learning and simulation of entrepreneurial classroom activities, competition and mentoring programmes

DBE Branch C, T, S and Task Team

Jan- Dec 2017

Eco-Schools and the Green Entrepreneurship Legacy Projects

Improved understanding of EMS content and knowledge. Learners participate actively to improve their school environments

DBE and Eco-Schools Programme

Ongoing

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3.1.6. Steps to improve performance in EMS

Radical and urgent steps need to be taken to improve learner attainment to 95% by 2019 through:

• Implementing the GETC as a national standardised exit examination in Grade

9 or an Annual National Assessment for EMS;

• Implementing the on-line teachers training course through the DBE Cloud

once endorsed by SACE;

• Managing stakeholders support to improve teaching and learning in EMS,

Accounting, Business Studies and Economics; and

• Informing pre-set and inset programmes to ensure teacher training courses

are developed as per DBE prescripts.

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4. ACCOUNTING

COMPARISON OF THE NATIONAL STATEMENT 2006 (NCS GRADE 10 – 12) AND THE CURRICULUM AND POLICY STATEMENT (CAPS) - (NCS GRADE R – 12)

The subject content that was included in the Subject Statement is also included in the CAPS document but

strengthened. The content has some point of reference in the Subject for Accounting. Every Learning Outcome

and Assessment Standard was reworked into topics and sub-topics. There is no topic in the CAPS document that

has not been referred to the Subject Statement.

Content from the Subject Statement not included and additions in the CAP document:Note:No content was excluded from the Subject Statement. All the topics including Close Cooperatives were

retained. The Subject Statement content was strengthened by adding some sub-topics and in some cases

content has being pulled from one grade to another. The following grid indicates the areas where additions and

exclusions were made. Only topics with changes have been included in this GRID.

TOPICS GRADES

REMOVED CONTENT ADDED CONTENT - CAPS

Accounting concepts

All None More concepts were added to existing concepts, e.g. memorandum of incorporation, No par value shares, Share buyback, Johannesburg Securities Exchange, etc.

Bookkeeping 11 None Clubs: Stock account, e.g. Refreshments Trial balance Understanding of the differences between

receipts and income, and payment and expenses.

Financial statement of clubs. The differences between financial statement of

Partnership and clubs12 Recording of the Close

corporations information: Journals Ledgers Member’s

contribution Loans to/ from

members Division of profit or

loss Adjustments related

to the distribution of profits or losses

Definition and explanation of accounting concepts unique to close corporations:

Close corporation Founding statement Members Loans to members Loans from members Distribution to members

None Share buyback: ledger accounts Final accounts and financial statements

12 Financial statements of Close Corporations and notes

Analysis and interpretation of

Identify differences in the financial statements of companies and close corporations particularly with regard to terminology.

financial statements and notes of Close Corporations

Value-Added Tax

11 None Understand the effect on VAT relating to bad debts, discounts and goods returned

Integrate ethics relating to VAT – VAT fraud, etc.

Integrate internal audit and internal control processes over collection of VAT from customers and payment of VAT to SARS

Reconciliations 10 None Preparation of debtors’ and creditors’ lists to reconcile with the debtors’ and creditors’ control accounts (including correction or errors and omissions)

None Reconciliation of bank statements should also include:

Cheques not yet presented for payment Post-dated cheques received

None Analysis and interpretation of bank, debtors’ and creditors’ reconciliation.

Reconcile debtors’ and creditors’ statements with their personal accounts

Analyse and interpret debtors’ age analysisCost accounting

10 None Basic cost concepts are increased. Prime cost Work-in-process

11 None Preparation of ledger accounts of a manufacturing business. The different sections for the accounts and the affected items have been included, i.e. Balance Sheet Section, Nominal Accounts Section and Cost Accounts Section

12 None Definition and explanation of accounting concepts unique to a manufacturing businessPreparation, presentation, analysis, interpretation and reporting on cost information for manufacturing enterprises:

Preparation of a production cost statement with notes for manufacturing costs

Preparation of a short-form Income Statement with notes for administration cost and selling & distribution cost

Calculation of variable and fixed costs Calculation of the cost of a product using

variable and fixed costs Calculation of contribution per unit

Integration of ethical issues relating to manufacturing: product quality, product age, raw materials, support for local products, price-fixing, theft, fraud, etc.Integration of internal audit and control processes relating to manufacturing

Budgeting 11 None Preparation and presentation of a cash budget for sole traders - Additional:

o Projected receipts and paymentso Preparation and presentation of

Projected Income Statemento Projected revenue and expenditure

Integration of ethical issues. Integration of internal audit and internal control

issues12 None Analysis, interpretation and comparison of cash

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budgets for sole traders or companies.Cash Budget

Receipts Payments Debtors’ collection Creditors’ payment Cash balances

Integration of ethical issues relating to budgeting and projections.Integration of internal audit and control processes relating to budgets and projections by comparing budget to actual figures.

Fixed assets/Tangible Assets

10 None Calculation of depreciation is in Grade 10.11 None Recording the acquisition of tangible/fixed assets

Calculation and recording of depreciation On cost price (straight line method) Diminishing balance method

Understanding how tangible/fixed assets are recorded when it is fully depreciated.Recording the disposal of tangible/fixed assets (cash, credit, trade-in):

At the beginning of a financial year

During a financial year

At the end of a financial year

Integration of issues of internal control – control measures over fixed assetsIntegration of ethical issues relating to fixed assets – responsible use of fixed assets

12 Interpretation and reporting on the movements of fixed assets:o Age of assetso Replacement rateo Life span of assets

Integration of GAAP principles relating to fixed assets

Integration of ethical issues relating to fixed assets

Integration of internal audit and control processes relating to fixed assets

Inventory 11 Perpetual stock system meaning, advantages and disadvantage have being pulled Grade 10 to Grade 11.

Definition and explanation of the following stock systems:

Perpetual stock system Periodic stock system

Knowledge of the advantages and disadvantages of the periodic and perpetual stock systems.Recording of transactions using the periodic stock system in the journals and ledgers, comparing it with the perpetual stock system.

Purchases account as opposed to Trading stock account

Opening stock and Closing stock accounts Trading account Carriage on purchases Custom and import duties

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Validation, valuation and calculation of inventories of businesses using the perpetual and periodic inventory systems:

o Specific identification (of cost price per unit)

Integration of GAAP principles relating to inventories

Integration of ethical issues relating to inventories

Integration of internal audit and control processes relating to inventories

Ethics 11 None Identification and analysis of ethical behaviour applicable to financial environments with reference to accountability, transparency and sustainability

Internal control 11 Identification of internal audit procedures relating to: handling of cash, buying and selling on credit, stock. Debtors and creditors

Understanding the difference between internal and external auditors

4.1 Schools offering Accounting

The total number of schools offering Accounting between 2010 and 2014

2010 2011 2012 2013 2014

5521 5588 5677 5614 5614

Total number of schools offering Accounting as a subject per Province between 2010 and 2014.

EC FS GP KZN LP MP NW NC WC NATIONAL

742 297 744 1538 1097 472 258 98 368 5614

Provincial Comparison on the number of schools offering Accounting

Province Years

2010 2011 2012 2013 2014

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EC 722 726 739 742 742

FS 287 287 290 297 297

GP 691 719 723 744 744

KZN 1560 1557 1546 1538 1538

LP 1110 1105 1092 1097 1097

MP 467 469 469 468 472

NW 108 263 261 258 258

NC 372 100 103 98 98

WC 378 362 362 368 368

NATIONAL 5507 5588 5584 5614 5614

4.2 Accounting Participation Rate From 2008 – 2014

The number of learners offering Accounting has declined at an alarming rate in the past five years. At its peak in 2009, 174 347 learners offered the subject, but in 2014 the number had

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dropped to 125 987 learners. The number of learners offering Accounting declined by a staggering 48 360.

The number of learners offering Accounting as a subject per province.

The figure above indicates that KZN(37 968) has the highest number of candidates offering Accounting.

The number of Accounting learners in each province compared with the total of learners in each province.

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province EC FS GP KZN LP MP NW NC WC national

Accounting learners 15482 6620 23777 37968 17320 9205 4337 1726 9552 125 987

total learners per Province

66440 26440 99478 139367 72990 45081 26066 8794 47709 532860

The graph below indicates the percentage of learners offering Accounting in each province. KZN has the highest percentage of learners offering Accounting 27%, followed by Free State25% and Gauteng by 24%.north west has the lowest number of learners offering Accounting.

PROVINCIAL COMPARISON ON THE % OF LEARNERS WHO OFFERED ACCOUNTING IN 2014 vs. ALL GRADES 12 LEARNERS

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The graph above indicates the percentage of Accounting learners in the Country. 30% of learners in KZN take Accounting as their subject, Gauteng contributes 18.9% and Limpopo and Northern Cape both contributes 13.7%. Free State contributes only 5.25% and North West 3.4%.

The participation rate in Accounting has continued declining since 2010. The number of learners offering Accounting has declined in all provinces.

ACCOUNTING PROVINCIAL PARTICIPATION RATE 2008 TO 2014

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2010 2011 2012 2013 2014EC 18 055 17 547 17 273 18 104 15 482FS 9 644 7 974 6 892 7379 6 620GP 33 576 31233 23 626 25 413 23 777KZN 42 647 40 064 40 642 44493 37 968LP 24 839 17 602 17 984 20 247 17 320MP 13 793 12 101 11 251 11 013 9 205NW 7 748 5 993 5 810 6 435 4 337NC 2 651 2 257 2 001 1 974 1 726WC 12 054 9 046 9 499 10 369 9 552

165 522 140 849 137 587 147 950 128 779

4.3 Success Rate

Accounting Success Rate

Year No. Wrote

No. achieved at

30% and above

% achieved at 30% and above

No. achieved at 40% and above

% achieved at 40% and above

2010 160991 101093 62.8 56752 35.3

2011 137 903 84 972 61.6 49 368 35.8

2012 134 978 88 508 65.6 57 621 42.7

2013 145 427 95 520 65.7 60 311 41.5

2014 125 987 85 681 68.0 55 837 44.3

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ACCOUNTING NATIONAL PERFORMANCE 2010 -2014

Accounting Provincial performance in 2014

YEAR EC FS GP KZN LP MP NW NC WC

NUMBER wrote

15482 6620 23777 37968 17320 9205 4337 1726 9552

% PASSED

61.4 79.7 72.5 63.0 69.7 67.3 75.4 65.7 74.2

ACCOUNTING PROVINCIAL PERFORMANCE

There was a noticeable improvement in Accounting in 2014. All provinces improved their performance with the exception of …..

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The percentage of learners who passed Accounting at level 5 -7 has increased to 30% in 2014.

There was a noticeable improvement on learners who performed at level 5 -7 from 15.7% in 2013 to 30% in 2014.

The percentage of learners who achieved distinctions in 2013 was 5.4% whereas in 2014 the number declined to 4.9%.

PROVINCIAL COMPARISON ON THE PERCENTAGE OF LEARNERS WHO PASSED ACCOUNTING AT LEVEL 5 -7 IN THE 2013 NSC RESULTS

PROVINCE Total entered

level 5 Level 6 level7 PERCENTAGE

EASTERN CAPE 18689 805 523 534 10%

FREE STATE 7433 523 390 392 17.6%

GAUTENG 25607 1972 1575 2076 22%

KWAZULU-NATAL 45608 2946 1946 2481 16%

LIMPOPO 20454 884 486 514 9.2%30

MPUMALANGA 11209 554 322 344 6%

NORTH WEST 6482 378 264 259 14%

NORTHERN CAPE 1980 104 68 85 13%

WESTERN CAPE 10488 935 762 1104 26.7%

NATIONAL 147950 9101 6336 7789 15.7%

This table indicates the percentage of learners who passed Accounting at level 5 -7 in different provinces.

Participation by RaceThe percentage of African learners taking Accounting is the highest by 80%, followed by Coloured with 8%, Whites 7%, Indians at 7% and Asians with the lowest participation rate. The participation rate of African learners is higher than the combined total of all other races. The participation rate of other races is below 10%.

Participation by Gender

Males 49981 40%

Females 76006 60%

The graph above shows that there were more girls offering Accounting compared to boys in 2013. Girl learners dominate by 60%, whereas boy learners were only 40%.

4.4 Participation By Race

31

Year AFRICAN WHITES COLOUREDS

INDIANS ASIANS

2010 83512 8396 10092 6091 301

2011 71472 7244 6949 3836 266

2012 69754 6860 7559 5073 183

2013 75473 7177 8233 7238 197

2014 106772 7033 7288 4669 190

The table above demonstrates the number of learners offering Accounting, per province. The decline in learner numbers between 2010 and 2014 of all races, with the exception of Indian learners. The biggest decline is noted from African learners. The decrease for African learners between 2008 and 2014 is more than 71 000.

SUCCESS RATE PER GENDERBOYS GIRLS

YEAR WROTE PASSED FAILED WROTE PASSED FAILED2010 62868 39563 23305 98123 63799 637992011 56115 34229 21886 81788 50743 507432012 53736 34531 19205 81242 53977 539772013 56636 37628 19008 88791 57892 578922014 49981 33455 16526 76006 52 226 23780

The table above illustrates that more girl learners than boy learners offer Accounting between 2010 to 2014. While the participation rates of both genders have dropped, the biggest drop is demonstrated by the girl learners. Between 2010 and 2013 the participation rate dropped by 18 461, however between 2012 and 2014 the participation rate of girl learners increased by approximately 7 000.

32

African LearnersThe table below demonstrates the participation and success rate of African learners. The participation rate of African learners has dropped by an incredible 49 % between 2008 and 2013. The success rate of African learners is generally low, with a marginal increase of 5% during the same period.

YEAR LEARNER NOS

NOS WROTE

NOS PASSED

NOS FAILED

PASS %

2010 86474 83512 49897 33615 59.75

2011 73539 71472 41845 29627 58.55

2012 71608 69754 43837 25917 62.85

2013 77220 75473 46087 29386 61.06

2014 106772 106772 68726 38046 64.4

White LearnersThe participation rate for white learners has been steadily declining since 2010. A 2% decline in the success rates of white Accounting learners, between 2010 and 2014 are also noted.

YEAR LEARNER NOS NOS WROTE

NOS PASSED NOS FAILED PASS %

2010 8413 8396 8189 207 97.55

2011 7271 7244 7074 170 97.65

2012 6871 6860 6700 160 97.66

2013 7188 7177 7029 148 97.94

2014 7033 7033 6700 333 95.3

Colored LearnersThe participation rate of Coloured learners has declined by 3792 between 2008 and 2013. The success rates of these learners are fluctuating between 79.46% and 71.46% for the same period.

YEAR LEARNER NOS NOS WROTE

NOS PASSED NOS FAILED PASS %

2010 10201 10092 7212 2880 71.46

2011 7013 6949 5093 1856 73.29

2012 7627 7559 5723 1836 75.71

2013 8294 8233 6268 1965 76.13

2014 7288 7288 5475 1813 75.1

33

Indian LearnersWhile an initial sharp decline can be noticed from 2008 – 2011, the participation rate of Indian learners has increased almost to its original high in 2008. A slight decline in success rate is noticed, but the success rate remains above 94%, even at its lowest.

YEAR LEARNER NOS NOS WROTE NOS PASSED NOS FAILED PASS %

2010 6119 6091 5795 296 95.14

2011 3851 3836 3648 188 95.102012 5092 5073 4809 264 94.80

2013 7261 7238 6884 354 95.11

2014 4662 4662 4406 256 94.5

Asian LearnersThe participation rate of Asian learners has decreased by 781 learners between 2008 and 2013. The learner numbers have declined by an average of approximately 130 learners per annum. If this trend continues, by 2015, there will be no Asian learners offering Accounting.

YEAR LEARNER NOS

NOS WROTE

NOS PASSED

NOS FAILED

PASS %

2010 369 301 227 74 75.42

2011 274 266 191 75 71.81

2012 185 183 172 11 93.99

2013 200 197 179 18 90.86

2014 190 190 178 12 93.6

4.5 Curriculum changes brought about by CAPS especially the 2014 NSC paper

Changes In The Curriculum And Exam Paper

The structure of Accounting Grade 12 exam

The Year-End Examination consists of one 3 hour paper of 300 marks. The number of questions may vary from 5 to 8 questions. There is no stipulation on the marks allocated to each question. The exam paper must cover all three main topics according to their weightings stipulated on CAPS document.

34

THREE MAIN TOPICS

1. Financial Accounting, 2. Managerial Accounting and3. Managing Resources

All questions are compulsory and are to be answered in a specially prepared answer book.

NEW CONTENT INTRODUCED IN GRADE 12 ACCOUNTING

New content in Accounting includes:

Issuing of shares at issue price (no par value, no share premium). ( 11 marks allocated to this question

Buying back of shares (repurchase of shares) Specific identification method of inventory valuationThere were no changes in the structure of the examination paper.

Coverage of the new topics in the 2014 exam paper

New Topic Marks allocatedIssuing of shares at issue price (no par value, no share premium

12 marks

Buying back of shares (repurchase of shares) 13 marksTotal marks allocated 25 marks

4.6 Accounting Targets For 2014 To 2019

YEAR NUMBER OF LEARNERS

PERCENTAGE PASS

2014 186366 65.2

2015 196 366 68.2

2016 206 366 72.3

35

2017 200 000 77.5

2018 210 000 82.5

2019 220 000 95.2

NATIONAL TARGETS OF SCHOOLS OFFERING ACCOUNTING: 2014 - 2019

YEAR

2013 2014 2015 2016 2017 2018 2019

NUMBER OF SCHOOLS 5614 5894 6189 6498 6823 7164 7522

Considering the shortage of accountants in the country, there is a serious need to increase the participation rate in Accounting therefore the number of schools offering the subject has to increase

PROVINCIAL TARGETS OF SCHOOLS OFFERING ACCOUNTING: 2014 - 2019

PROVINCE 2013 2014 2015 2016 2017 2018 2019

EASTERN CAPE 742 779 817 857 899 943 990

FREE STATE 297 311 326 342 359 377 396

GAUTENG 744 781 820 861 904 949 996

KWAZULU-NATAL 1538 1615 1696 1781 1870 1964 2062

LIMPOPO 1097 1152 1210 1270 1334 1401 1471

MPUMALANGA 472 496 521 547 574 603 633

NORTH WEST 258 271 285 299 314 330 346

NORTHERN CAPE 98 103 108 113 119 125 131

WESTERN CAPE 368 371 390 409 429 450 473

NATIONAL 5614 5894 6189 6498 6823 7164 7522

Each province has a responsibility to increase the number of schools offering Accounting. This will open opportunities for more learners to choose Accounting as their choice subject.

NATIONAL TARGETS OF LEARNERS OFFERING ACCOUNTING: 2014 - 2019

2013 2014 2015 2016 2017 2018 2019

36

YEAR

NUMBER OF LEARNERS

145 427 152 698 160 333 168 350 176 767 185605

194885

An increase in the number of learners offering Accounting subject will be an advantage in addressing the skills shortage in the financial sector as reported.

PROVINCIAL TARGETS OF LEARNERS OFFERING ACCOUNTING: 2014 - 2019

PROVINCE 2013 2014 2015 2016 2017 2018 2019

EASTERN CAPE 18104 19009 19960 20958 22006 23106 24261

FREE STATE 7379 7748 8135 8542 8969 9418 9889

GAUTENG 25413 26684 28018 29419 30890 32434 34056

KWAZULU-NATAL 44493 46718 49054 51506 54082 56786 59625

LIMPOPO 20247 21259 22322 23438 24610 25841 27133

MPUMALANGA 11013 11564 12142 12749 13386 14056 14758

NORTH WEST 6435 6757 7095 7449 7822 8213 8624

NORTHERN CAPE 1974 2073 2176 2285 2399 2519 2645

WESTERN CAPE 10369 10887 11432 12003 12604 13234 13895

NATIONAL 145427 152699 160334 168349 176768 185607 194886

Each province has a responsibility of attracting more learners to Accounting field.

National Targets Of % Of Learners Offering The Subject Against All Grade 12 Learners: 2014 -2019

YEARS 2013 2014 2015 2016 2017 2018 2019

NATIONAL 25.7% 25.75 25.8% 25.85% 25.9% 25.95% 26%

The number of learners offering Accounting should increase nationwide from 25.7% to at least 26% in 2019.

37

Provincial Target of % of Learners Offering Accounting Per Province: 2014 - 2019

PROVINCE 2013 2014 2015 2016 2017 2018 2019

EASTERN CAPE 12.5 13 13.05 13.1 13.15 13.2 13.25

FREE STATE 5.7 6.75 7.8 8.85 9.2 9.95 10

GAUTENG 17.5 17.55 17.6 17.65 17.7 17.75 17.8

KWAZULU-NATAL 30.6 30.65 30.7 30.75 30.8 30.85 30.9

LIMPOPO 13.9 13.95 14 14.05 14.1 14.15 14.2

MPUMALANGA 7.6 8.65 9.7 9.75 10.8 11.85 12

NORTH WEST 0.4 4.45 5.5 6.55 7.6 8.65 10

NORTHERN CAPE 1.4 5.45 6.5 7.5 8.5 9.5 10

WESTERN CAPE 7.1 7.6 8 8.5 9 9.5 10

The table above indicates the percentage of learners offering Accounting between 2014 and 2019.

National Target of % of Learners Offering Accounting: 2014 - 2019

YEAR 2013 2014 2015 2016 2017 2018 2019

ACCOUNTING 145427 152699 160334 168349 176768 185607 194886

NATIONAL 565600 593880 623574 654753 687490 721865 757958

PERCENTAGE 25.7 25.7 25.7 25.7 25.7 25.7 25.7

The percentage of Accounting learners should be at least 25% of all learners offering the subject.

PROVINCIAL TARGETS OF THE NUMBER OF LEARNERS WHO PASSED ACCOUNTINGAT LEVEL 5

2013 2014 2015 2016 2017 2018 2019


Level 5 Level 5 Level 5 Level 5 level 5 Level 5 Level 5

EASTERN CAPE 18689 805 821 838 854 871 889 907

FREE STATE 7433 523 533 544 555 566 577 589

38

GAUTENG 25607 1972 2011 2052 2093 2135 2177 2221

KWAZULU-NATAL 45608 2946 3005 3065 3126 3189 3253 3318

LIMPOPO 20454 884 902 920 938 957 976 996

MPUMALANGA 11209 554 565 576 588 600 612 624

NORTH WEST 6482 378 386 393 401 409 417 426

NORTHERN CAPE 1980 104 106 108 110 113 115 117

WESTERN CAPE 10488 935 954 973 992 1012 1032 1053

Total 147950 9101 9283 9469 9658 9851 10048 10249

It is the responsibility of every province to increase the participation rate as well as quality results in Accounting. More learners should at least d obtain level five in the subject.

PROVINCIAL TARGETS OF THE NUMBER OF LEARNERS WHO PASSED ACCOUNTING

AT LEVEL 6


Level 6 Level 6 Level 6 Level 6 level 6 Level 6 Level 6

EASTERN CAPE 18689 523 533 544 555 566 577 589

FREE STATE 7433 390 398 406 414 422 431 439

GAUTENG 25607 1575 1607 1639 1671 1705 1739 1774

KWAZULU-NATAL 45608 1946 1985 2025 2065 2106 2149 2192

LIMPOPO 20454 486 496 506 516 526 537 547

MPUMALANGA 11209 322 328 335 342 349 356 363

NORTH WEST 6482 264 269 275 280 286 291 297

NORTHERN CAPE 1980 68 69 71 72 74 75 77

WESTERN CAPE 10488 762 777 793 809 825 841 858

Total 147950 6336 6463 6592 6724 6858 6995 7135

It is the responsibility of every province to increase the participation rate as well as quality results in Accounting. More learners should at least d obtain level six in the subject

It is the responsibility of every province to increase the participation rate as well as quality results in Accounting. Increase the number of learners who obtain level seven in the subj

39

PROVINCIAL TARGETS OF THE % OF LEARNERS WHO PASSED ACCOUNTINGAT LEVEL 5 -7

2014 2015 2016 2017 2018 2019

EASTERN CAPE 4% 5% 6% 8% 9% 10%

FREE STATE 8% 7% 8% 9% 10% 11%

GAUTENG 7% 8% 9% 10% 11% 12%

KWAZULU-NATAL 9% 9% 10% 11% 12% 12%

LIMPOPO 9% 8% 9% 10% 11% 12%

MPUMALANGA 8% 8% 9% 10% 11% 12%

NORTH WEST 7% 7% 8% 9% 10% 11%

NORTHERN CAPE 6% 7% 8% 9% 10% 11%

WESTERN CAPE 10% 10% 11% 12% 13% 14%

Improve Accounting results to offer learners opportunities to pass the subject with level 5.

National Targets On The Participation By Race In The Subject 2014 -2019

2014 2015 2016 2017 2018 2019

AFRICAN 4% 5% 6% 8% 9% 10%

WHITES 10% 12% 14% 16% 18% 20%

COLOUREDS 8% 9% 10% 11% 12% 13%

INDIANS 10% 12% 14% 16% 18% 20%

ASIANS 15% 20% 25% 26% 27% 29%

The table indicates the participation by race in the Accounting between 2014 and 2019.

PROVINCIAL TARGETS ON THE SUCCESS RATE BY RACE IN ACCOUNTING 2014 -2019

2014 2015 2016 2017 2018 2019

EASTERN CAPE 5.1 5.3 5.5 6 6.5 7.1

FREE STATE 6 7 7 7.1 7.5 7.8

GAUTENG 4.5 5.5 5.6 5.8 6 6.5

KWAZULU-NATAL 3.5 4 4.5 5 5.5 6

40

LIMPOPO 5.5. 6.5 6.6 6.9 7 7.5

MPUMALANGA 5 5 5 6 7 8

NORTH WEST 5.5. 6.5 6.6 6.9 7 7.5

NORTHERN CAPE 10.5 10.6 10.7 10.8 10.9 11

WESTERN CAPE 10.5 10.6 10.7 10.8 10.9 11

Increase the percentage of African learners taking Accounting.

WHITE LEARNERS

2014 2015 2016 2017 2018 2019

EASTERN CAPE 20 15 15 15 10 10

FREE STATE 15 10 10 15 15 15

GAUTENG 10 10 10 10 10 10

KWAZULU-NATAL 15 15 10 10 10 10

LIMPOPO 20 25 25 15 15 15

MPUMALANGA 15 15 15 20 20 20

NORTH WEST 15 15 10 10 10 10

NORTHERN CAPE 15 15 15 15 15 15

WESTERN CAPE 15 15 15 15 15 15

Increase the percentage of white learners taking Accounting.

COLOUREDS LEARNERS

2014 2015 2016 2017 2018 2019

EASTERN CAPE 5.3 5.5 6 6.5 7.1 5.5

FREE STATE 7 7 7.1 7.5 7.8 7

GAUTENG 5.5 5.6 5.8 6 6.5 5.6

41

KWAZULU-NATAL 4 4.5 5 5.5 6 4.5

LIMPOPO 6.5 6.6 6.9 7 7.5 6.6

MPUMALANGA 5 5 6 7 8 5

NORTH WEST 6.5 6.6 6.9 7 7.5 6.6

NORTHERN CAPE 10.6 10.7 10.8 10.9 11 10.7

WESTERN CAPE 10.6 10.7 10.8 10.9 11 10.7

Increase the percentage of coloureds learners taking Accounting.

INDIAN LEARNERS

2014 2015 2016 2017 2018 2019

EASTERN CAPE 15 15 15 10 10 10

FREE STATE 10 10 15 15 15 15

GAUTENG 10 10 10 10 10 10

KWAZULU-NATAL 15 15 15 15 15 15

LIMPOPO 25 25 15 15 15 15

MPUMALANGA 15 15 20 20 20 20

NORTH WEST 15 10 10 10 10 10

NORTHERN CAPE 15 15 15 15 15 15

WESTERN CAPE 10 15 15 15 15 15

42

43

4.7 Radical and Urgent Steps to improve Performance in AccountingKey results area: Learner participation and success rateDeliverables Impact/Outcomes Responsibility Time FramesIncrease the number of learners offering Accounting at grade 10 to 12.

More learners will study towards becoming Chartered Accountants (CA.SA) especially African learners.

DBE/PED March 2016

Strengthen the teaching of Accounting in EMS in grade 8 and 9 Senior phase. Teach Accounting only during term 3 and term 4 in grade 8 and 9 so that learners can complete the Accounting cycle without any break in between.

More learners will be motivated to choose Accounting as their choice subject for grade 10-12.

Provincial Education Departments.

By Jan 2015

Split Accounting paper into paper one and paper two, two papers. Paper one to assess financial statements, ratios and analysis and interpretations. Paper two covers all other sections.

Improved success and participation rate in Accounting.

DBE Exams January 2016

Focus area for implementation : Accounting

Key Result Area: Teacher Demand, Supply, Utilization and Development and SupportDeliverables Impact/Outcomes Responsibility Time Frames

Fill all Accounting vacant posts Every district has a qualified Accounting subject advisor.

Provincial Education Departments (PED)

Ongoing

Train and prepare grade 8 and 9 EMS teachers to bridge Accounting the content gap.

Accounting learners Competent and confident teachers, teaching Accounting. Improved success and participation rate in Accounting.


On going

Develop grade 8 and 9 Accounting study guides to help teachers and learners with basic Accounting skills.

Accounting learners are very competent and the participation rate has improved.

DBE curriculum February 2015

Divide EMS syllabus such that Accounting is only taught in term 3 and term 4 in grade 8 and 9 Senior phase.

Learners are able to complete the Accounting cycle without any break in between. They have a better understanding of the subject.

DBE curriculum and PED’s January 2015

Key Result Area: Provision of Resources

44


Increase the number of EMS and Accounting teachers in the system.

All schools have qualified Accounting teachers who can offer EMS as well.

HEI’s / DBE Jan 2018

Encourage unemployed B.Com graduate to do teaching diploma.

Most of B.Com graduates are employed by education departments.

HEI’s /DBE Jan 2019

Supply formula sheets for calculations of financial indicators and ratios during grade 10 to 12 Accounting exams.

Print and supply all grade 10 to 12 learners with Accounting formula sheets during Accounting exams.

DBE EXAMS JAN 2015

Supply every learner with a copy of Mind the Gap study guide and Accounting DVD’s for revision.

All schools receive DVD’s and every learner has a copy of Mind the Gap study Guide.

DBE Curriculum and Mind the Gap unit.

March 2015

45

FOCUS AREA FOR IMPLEMENTATIONKey Result Area: Partnerships Deliverables Impact/Outcomes Responsibility Time Frames

Strengthen Partnership with SAICA.

Grade 12 learners receive bursaries to register at a recognized government universities to study a B. com degree towards becoming a Charted Accountants.

DBE curriculum and PED’s

Ongoing

Strengthen partnership with different universities.

Attends seminars and conferences to keep abreast with the latest developments in the subjects.

DBE Curriculum Ongoing

Establish BCM subject committees.

Lead and attends all subject committees meetings.

DBE Curriculum Nov 2014

Increase learner participation on Accounting Olympiad competitions.

All Accounting learners have registered for Accounting Olympiad competitions.

DBE / PED’s Jan 2015

Increase learner participation on Eskom Simaranta entrepreneur competition.

Every school to register grade 11 learners to participate in entrepreneur competition.


46

47

BUSINESS STUDIES

5. BUSINESS STUDIES

BUSINESS STUDIES: COMPARISON OF THE SUBJECT STATEMENT (NCS GRADE 10 – 12) AND THE CURRICULUM AND POLICY STATEMENT (CAPS) - (NCS GRADE R – 12)

The subject content that was included in the Subject Statement is also included in the CAPS document but

strengthened. The content has some point of reference in the Subject for Business Studies. Every Learning

Outcome and Assessment Standard was reworked into topics and sub-topics. There is no topic in the CAPS

document that has not been referred to the Subject Statement.

Content from the Subject Statement not included and additions in the CAP document:Note:No content was excluded from the Subject Statement. All the topics were retained. The Subject Statement

content was strengthened by adding some sub-topics and in some cases content has been pulled from one

grade to another. The following grid indicates the areas where additions and exclusions were made. Only topics with changes have been included in this GRID.

TOPICS GRADES

CONTENT REMOVED FROM ONE GRADE TO

ANOTHER

ADDED CONTENT - CAPS

Micro, market and macro environments

10,11 and 12

None Added legislation : National Credit Act 34 of 2005 National Consumer Protection Act 68 of

2008 Companies Act, 71 of 2008 Black Economic Empowerment Act No.53 of

2003Business sectors

10 None The difference between Formal and Informal Sectors

The difference between Public and Private Sectors

11 None Identification and investigation of the links between various primary, secondary and tertiary enterprises. Examination of the links between: Primary enterprises Secondary enterprises Tertiary enterprises.

Entrepreneurship

10 Entrepreneurship qualities were pulled from Grade 11 to Grade 10.

None

11 Entrepreneurship qualities were pulled from Grade 11 to Grade 10.

None

12 Reflections on a business venture, assessment of its entrepreneurial qualities, and identify its success factors and areas for improvement. This topic was pulled from Grade 12

None

48

to 11. Forms of ownership

10 None Definition, characteristics, advantages, disadvantages and differences (comparison) between the following forms of ownership:

Sole Proprietor Partnership Close Corporation Non-Profit Company Profit Companies

o Private Companyo Personal Liability Companyo Public Companyo State-owned Company

Co-operatives11 Formation of companies

The company’s charter – Memorandum and Articles of Association

Name of the company – incorporation and commencement of the company

ProspectusInvestment : securities and insurance

12 None Investment securities: Types

Business investments, the Johannesburg Stock/Security Exchange, types of shares, unit trusts

Government retail bond Returns, e.g. dividends and interest Calculations (interest, etc) The difference between compound interest

and simple interestPresentation of business information

12 None Description of the criteria for a logical and effective presentation of information, e.g. know your audience, Put relevant information first, use tables, graphs, charts or diagrams that include symbols and pictures, suitable section title, headings, subheadings and bullets are important, etc.

Process and style of presentation using visual aids, e.g. position to allow clear vision, immediate display and change of transparencies /slides; use of a pointer to focus attention, etc.

Relationship and team performance

11 None Introduced of Team Stages, dynamics theories and conflict management are introduced in Grade 11.

12 None Repeat the Team Stages, dynamics theories and conflict management in Grade 12.

Business functions

11 Introduction of Human resource function. The topic was pulled from Grade 12 to 11.

Introduction of Human resource function. The topic was introduced in Grade 11 and recapped in Grade 12.

Quality of performance

12 None The impact of quality on different business structures (e.g. sole traders versus large businesses), e.g. taking into account the elements of Total Quality Management (TQM): continuous skills development, total client satisfaction, continuous improvements to processes and systems, etc.

49

5.1 THE TOTAL NUMBER OF SCHOOLS OFFERING BUSINESS STUDIES

2008 2009 2010 2011 2012 2013 2014

5 435 5 551 5 654 5 713 5 740 5 798 5 798

NUMBER OF SCHOOLS OFFERING BUSINESS STUDIES PER PROVINCE

PROV 2008 2009 2010 2011 2012 2013 2014

EC 702 713 734 742 763 772 772

FS 289 291 293 295 293 309 309

GP 675 702 707 737 742 771 771

KZN 1 515 1 532 1 570 1 581 1 567 1 563 1 563

LP 1 041 1 085 1 114 1 106 1 113 1 111 1 111

MP 471 476 478 491 493 501 501

NW 273 271 276 278 282 276 276

NC 103 107 106 108 109 110 110

WC 366 374 376 375 378 385 385

NATIONAL 5435 5551 5654 5713 5740 5798 5798

5.2 BUSINESS STUDIES PARTICIPATION RATE FROM 2010 - 2014

YEAR 2010 2011 2012 2013 2014

NUMBER ENTERED 206 625 191 850 199 506 222 928 212 147

NUMBER WROTE 200 795 187 677 195 507 218 914 207 659

50

The number of Business Studies learners has declined by more than 10 000. The number of learners had declined from 218 914 in the year 2013 to 207 659 in the year 2014.

BUSINESS STUDIES PROVINCIAL PARTICIPATION RATE IN FIVE YEARS

PROVINCE 2010 2011 2012 2013 2014

EC 21 797 22 270 22 972 25 596 23581

FS 11 405 10 488 10 181 11 621 11009

GP 40 147 38 693 40 278 44 162 44 936

KZN 49 477 49 847 51 804 60 045 60 157

LP 26 600 19 314 21 353 24 355 20 717

MP 18 219 17 758 18 215 18 770 16 265

NW 9 509 8 709 8 911 10 322 7 814

NC 3 707 3 949 3 508 3 921 3 251

WC 19 934 16 649 18 285 20 122 19 929

NATIONAL 200 795 187 677

195 507 218 914

207 659

51

The graph above indicates that KwaZulu Natal contributes the biggest number of learners to the Business Studies population, followed by Gauteng and Eastern Cape. KwaZulu natal contributes more than the total of the bottom three provinces combined. The provinces contributing the least amount of learners are the Free State, North West and Northern Cape respectively.

PROVINCE EC FS GP KZN LP MP NW NC WC

BUS STUDIES LEARNERS

23 581 11 009 44 936 60 157 20 717 16 265 7 814 3 251 19 929

TOTAL NUMBER OF LEARNERS

66 440 26 440 99 478 139 367 72 990 45 081 26 066 8 794 47 709

% OF LEARNERS

35.5 41.6 45.2 43.2 28.4 36.1 30.0 37.0 41.8

52

PERCENTAGE OF BUSINESS STUDIES LEARNERS VS. TOTAL LEARNERS PER PROVINCE

The above graph shows the Business Studies participation rate per province when compared to the total number of Grade 12 learners in the province (based on the total number of candidates in the province that wrote the NSC in 2014. The participation ratio for KZN is the highest followed by Gauteng , Western Cape and Limpopo.

5.3 SUCCESS RATE: BUSINESS STUDIES PERFORMANCE BETWEEN 2010 AND 2014

YEAR NOS WROTE NOS PASSED PASS %

2010 200795 145410 72.4

2011 187677 149334 79.6

2012 195507 151246 79.6

2013 218914 179334 81.9

2014 207 659 161 723 77.9

53

Performance in Business Studies has declined in 2014 as compared to other years. There was a decrease of 5% in 2014 results .

BUSINESS STUDIES PROVINCIAL PERFORMANCE AND RANKINGS IN FIVE YEARS

Prov 2010 2011 2012 2013 2014

% Pass

R % Pas

s

R % Pas

s

R % Pas

s

R % Pass

R

EC 64.7 7 72.2 6 72.0 7 72.3 8 73.9 7

FS 71.5 5 85.9 3 70.2 6 87.2 4 80.0 4

GP 82.5 1 87.1 1 85.0 2 89.2 2 89.3 1

KZN 77.2 4 78.4 5 85.8 1 86.2 5 71.7 8

LP 59.8 8 70.3 8 61.8 9 62.3 9 67.1 9

MP 52.8 9 66.5 9 68.1 8 75.4 7 77.9 5

NW 80.4 2 86.9 2 81.0 3 88.5 3 86.4 2

NC 78.4 3 71.9 7 70.4 5 76.7 6 77.8 6

WC 65.5 6 83.5 4 74.2 4 89.7 1 82.2 3

NATIONAL 71.1 78.6 77.4 81.9 77.9

54

PARTICIPATION BY RACE PER PROVINCE

The graph below indicates that KwaZulu Natal contributes the biggest number of learners to the Business Studies population, followed by Gauteng and Eastern Cape. KwaZulu natal contributes more than the total of the bottom three provinces combined. The provinces contributing the least amount of learners are the Free State, North West and Northern Cape

respectively.

Participation by race

The participation rate of African learners in Business Studies is high compared to other race groups. Participation rates of other races are all below 10%.

SUCCESS RATE PER RACE

African Learners

The participation rate of African Business Studies learners have increased slightly between 2010 and 2014. The pass percentage of African learners is also very high and has increased slightly despite the increased learner numbers.

YEAR LEARNER NOS NOS WROTE NOS PASSED NOS FAILED PASS %

2010 171655 167845 115328 52517 97.8

2011 166959 161686 113500 48186 96.8

2012 157565 153832 119572 34260 97.6

2013 163114 159523 121924 37599 97.8

2014 181243 177609 141436 36173 98.0

55

Coloured learners

The number of Coloured learners offering Business Studies has increased slightly. An increase of approximately 8%, between 2010and 2014, in the success rate of Business Studies learners is also noticeable.

YEAR LEARNER NOS

NOS WROTE

NOS PASSED

NOS FAILED

PASS %

2010 19829 19524 14877 4647 76.2

2011 19909 19591 13615 5976 69.5

2012 16542 16263 12970 3293 79.8

2013 18134 17887 12977 4910 72.5

2014 20058 19813 17080 2733 86.6

Indian learners

The number of Indian learners offering Business studies has increased by approximately 60% from 2010 to 2014. The success rate of these learners initially declined but has now stabilised in the high nineties.

YEAR LEARNER NOS

NOS WROTE

NOS PASSED

NOS FAILED

PASS %

2010 5634 5595 5303 292 94.5

2011 5513 5464 5196 268 95.1

2012 4169 4139 3939 200 95.2

2013 5314 5258 5009 249 95.3

2014 8545 8500 8252 248 97.1

Asian learners

The participation rate of Asian learners has decreased drastically by 830 learners, an average decrease of approximately 132 learners per annum. At this rate no Asian learner will offer Business Studies by 2015. The overall achievement of Asian learners in Business Studies has improved from 2010 to 2014 by approximately 27.8%.

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YEAR LEARNER NOS

NOS WROTE

NOS PASSED

NOS FAILED

PASS %

2010 354 324 254 70 78.4

2011 418 350 275 75 78.6

2012 364 345 145 200 42.0

2013 207 200 186 14 93.0

2014 202 192 179 13 93.2

5.4 PARTICIPATION RATE BY GENDER

The graph below demonstrates that slightly more girls than boys are offering Business Studies.

Success rate per gender

YEAR BOY LEARNERS GIRL LEARNERS

WROTE PASSED FAILED PASS %

WROTE PASSED FAILED PASS %

2000 84314 60632 23682 71.9 122587 88240 34347 72.0

2011 82168 59676 22492 72.6 118627 85734 32893 72.2

2012 79664 63338 16326 79.5 108013 85996 22017 79.6

2013 81728 62846 18882 76.9 113779 88400 25379 77.7

2014 90520 74147 16373 81.9 128394 105187 23207 81.9

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The table above sets out the gender profile and success rate of Business Studies for the year 2010 to 2014. The majority of the learners are girls. The success rate between boys and girls are similar for most years. The average performances for both races are in the mid-seventies.

5.5 CURRICULUM CHANGES BROUGHT ABOUT BY CAPS ESPECIALLY THE 2014 NSC PAPER

Changes In The Curriculum And Exam Paper

Business Studies exam paper has a total weighting of 300marks, covering all four main topics.

i. Business Environment

ii. Business Ventures

iii. Business Roles and

iv. Business Operations

THE STRUCTURE OF THE QUESTION PAPER

SECTION A (Compulsory question)

This section consists of multiple choice questions covering all four main topics (40 marks).

SECTION B

Candidates are expected to choose 3 questions from five questions in this section for 180 marks. NB. This section is new as there were no choice questions previously.

SECTION C

Candidates must choose 2 questions from four questions in this section for 80 marks.

5.6 NEW TOPICS LISTED PER MAIN TOPICS

BUSINESS ENVIRONMENTS

BBBEE link with the business approach/ principles to human rights, inclusivity and environmental issues.

BUSINESS VENTURES

Forms of ownership e.g. personal Liability Company, State owned Company, Cooperatives. Success or failure on various criteria.

BUSINESS OPERATIIONS

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Total Quality Management (TQM) and its impact on small and large businesses e.g. Public Company versus sole trader.

Elements of TQM. Some topics were moved within the curriculum i.e. from one Main Topic to another.

MOVEMENT OF SUB –TOPICS TO DIFFERENT MAIN TOPICS

Corporate Social Responsibility has been moved to Business Roles. Human Rights inclusivity and environmental factors was moved to Business Roles. Management and Leadership were moved to Business Ventures.

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5.7 BUSINESS STUDIES TARGETS FOR 2014 TO 2019

BUSINESS STUDIES TARGETS FOR 2014 TO 2019

YEAR NUMBER OF LEARNERS PERCENTAGE PASS

2014 228 391 79.1

2015 238 391 84.1

2016 248 391 89.1

2017 2583 91 94.1

2018 2683 91 99.1

2019 278391 100%

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5.8 Radical and Urgent Steps to Improve Performance in Business StudiesKey Result Area: Learner participation and success rateDeliverables Impact/Outcomes Responsibility Time FramesImprove Business Studies performance for better quality.

More Learners have passed Business Studies by more than 50%.

PED’s Jan 2016

Increase the number of learners eligible for bachelors in Business Studies.

Learners are able to register for bachelor’s degree.

DBE curriculum February 2016

Improve learner performance by conducting more content training on essay writing for subject advisors and teachers.

Learners are able to answer essay types questions and teachers are confident to teach and mark essays.

DBE/PED’s March 2015

Improve learner participation in the subject by attracting science learners to do Business Studies as an additional subject.

Science and History learners are taking business Studies as an additional subject to boost their performance.

DBE/PED’s Jan 2016

FOCUS AREA FOR IMPLEMENTATION BUSINESS STUDIESKey Result Area: Teacher Demand, Supply, Utilization and Development and SupportDeliverables Impact/Outcomes Responsibility Time FramesConduct content training for grade 10 to 12 Business Studies teachers.

Teachers will be more competent in Business Studies.


On going

Develop grade 10 -12 Business Studies lesson plans for teachers, demonstrating the teaching of essays and other topics.

Each school will receive a set of lesson plans to help teachers master the challenging topics in Business Studies

DBE curriculum March 2015

grade 10 to 12.Conduct content training for grade 10 to 12 Business Studies subject advisors.

Subject advisors will be more competent and confident to support Business Studies teachers.

DBE curriculum. March 2015

FOCUS AREA FOR IMPLEMENTATION BUSINESS STUDIESKey Result Area: Provision of ResourcesDeliverables Impact/Outcomes Responsibility Time Frames

Each learner in every school should have a text book and a study guide for Business Studies.

Each and every learner in the Country has a textbook for Business studies.

PED’s Jan 2016

Increase the number of Business Studies teachers in the system.

Every school has qualified teachers for Business Studies grade 10 to 12.

HEI’s and PED’s Jan 2018

FOCUS AREA FOR IMPLEMENTATION BUSINESS STUDIES

Key Result Area: Partnerships Deliverables Impact/Outcomes Responsibility Time Frames

Increase learner participation on Entrepreneurship competitions conducted by different institutions.

All schools participate on entrepreneurship competitions.

DBE and PED’s Jan 2015

Strengthen partnership with different universities. Attends seminars and conferences to keep abreast with the developments in the subjects.


Establish BCM subject committees. Attends and conduct all subject committees meetings.

DBE Curriculum Nov 2014

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ECONOMICS

6. ECONOMICS

ECONOMICS: COMPARISON OF THE SUBJECT STATEMENT (NCS GRADE 10 – 12) AND THE CURRICULUM AND POLICY STATEMENT (CAPS) - (NCS GRADE R – 12)

The subject content that was included in the Subject Statement is also included in the CAPS document

but strengthened. The content has some point of reference in the Subject for Economics. Every

Learning Outcome and Assessment Standard was reworked into topics and sub-topics. There is no

topic in the CAPS document that has not been referred to the Subject Statement.

Content from the Subject Statement not included and additions in the CAPS document:Note:No content was excluded from the Subject Statement. All the topics were retained. The Subject

Statement content was strengthened by adding some sub-topics and in some cases content has been

pulled from one grade to another. The following grid indicates the areas where additions and exclusions

were made. Only topics with changes have been included in this GRID.

TOPICS GRADES REMOVED CONTENT CONTENT ADDED TO CAPSCircular flow &quantitativeElements: Economicgoods and services

10 None Additional content: The main aggregates: Gross Value Added (GVA) Gross National Expenditure

(GNE) Gross National Income (GNI)

Economic growth and development:Economic growth

11 None New content: The uses of the Gini Coefficient and the Lorenz Curve

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6.1. SCHOOLS OFFERING ECONOMICS

THE TOTAL NUMBER OF SCHOOLS OFFERING ECONOMICS

2010 2011 2012 2013 20144806 4839 4836 4882 4882

NUMBER OF SCHOOLS OFFERING ECONOMICS PER PROVINCE

PROV 2010 2011 2012 2013 2014

EC 635 639 649 651 651

FS 216 216 210 217 217

GP 562 588 594 613 613

KZN 1 345 1 342 1 326 1 327 1 327

LP 1 137 1 143 1 142 1 150 1 150

MP 434 438 439 448 448

NW 210 208 209 209 209

NC 58 55 55 56 56

WC 209 210 212 211 211

6.2 ECONOMICS PARTICIPATION RATE FROM 2010 – 2014

YEAR 2010 2011 2012 2013 2014

NUMBER ENTERED 151 911 136 652 137 605 153 340 137 478

NUMBER WROTE 147 289 133 358 134 369 150 114 137 478

The participation rate of Economics learners have declined steadily from 2010 to 2014. The average annual decline is approximately 20 000 learners per year. The success rate dropped from 73.86% in 2013 to 68.9% in 2014.

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ECONOMICS PARTICIPATION RATE: 2010 TO 2014

PROVINCE 2008 2009 2010 2011 2012 2013 2014

EC 16 241 18 455 17 501 18 073 18 396 20 686 18 353

FS 8575 84397 8 497 6 731 6 205 7 170 6 822

GP 29 529 29 944 29 944 25 136 24 531 26 980 27 336

KZN 39 836 37 400 33 702 33 893 34 116 37 959 36 230

LP 26 668 25 475 27 996 20 708 22 139 25 678 22 002

MP 14 945 15 294 15 032 13 673 13 448 13 622 11 579

NW 6888 6962 6 687 5 544 5448 6788 4 627

NC 2074 8497 2002 1 855 1568 1974 1 513

NW 9 085 19 559 9223 7 745 8518 9257 9 016

NAT 153 835 153 522 147 289 133 358 134 369 150 114 137 478

Participation Rate in Economics 2010 -2014

ECONOMICS SUCCESS RATE: 2010 to 2014YEAR 2010 2011 2012 2013 2014

PASS % 75.24 64.05 72.82 73.86 68.9

There results indicate a slight decline in all provinces except for North West which improved from 77.2% to 68.9%.

6.3 SUCCESS RATE66

PROVINCIAL PASS PERCENTAGE IN 2014PROVINCE % PASSED

%

PASSED

%

PASSED

%

PASSED

% PASSED

2010 2011 2012 2013 2014EC 71.2 54.9 63.7 58.3 59.6FS 74.1 61.6 76.0 79.1 64.2GP 77.7 69.1 75.6 82.4 77.7KZN 81.0 73.8 81.1 79.5 69.7LP 74.9 59.4 70.5 70.3 65.1MP 61.5 47.5 59.8 58.9 56.3NW 77.8 59.7 82.4 87.3 84.7NC 71.3 66.7 74.2 80.9 75.1NW 6578 72.4 69.4 77.2 78.3NAT 75.2 64.0 72.8 73.9 68.9

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NATIONAL FIGURES OF LEARNERS WHO PASSED ECONOMICS AT LEVEL 5 -7 IN 2014

60 -69 70 -79 80 -89 90-100 Total6959 3019 1106 212 11296

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PROVINCIAL FIGURES OF LEARNERS WHO PASSED ECONOMICS AT LEVEL 5 – 7 IN 2014

Province 60 -69% 70 -79% 80-89% 90 -100%

EC 546 174 36 4

FS 256 54 12 0

GP 1733 832 236 21

KZN 2019 919 350 45

LP 982 372 131 20

MP 248 75 15 1

NW 347 127 39 7

NC 98 34 13 3

WC 730 432 274 111

NATIONAL 6959 3019 1106 212

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PROVINCIAL RANKINGS ON PASS PERCENTAGE FROM 2010 TO 2014

2010 2011 2012 2013 2014PROV %

PASSED% PASSED

% PASSED

% PASSED

% PASSED

EC 71.2 7 54.9 8 63.7 8 58.3 9 59.6 8FS 74.1 5 61.6 5 76.0 3 79.1 5 64.2 7GP 77.7 3 69.1 3 75.6 4 82.4 2 77.7 3KZN 81.0 1 73.8 1 81.1 2 79.5 4 69.7 5LP 74.9 4 59.4 7 70.5 6 70.3 7 65.1 6MP 61.5 9 47.5 9 59.8 9 58.9 8 56.3 9NW 77.8 2 59.7 6 82.4 1 87.3 1 84.7 1NC 71.3 6 66.7 4 74.2 5 80.9 3 75.1 4WC 65.8 8 72.4 2 69.4 7 77.2 6 78.3 2NAT 75.2 64.0 72.8 73.9 68.9

Success rate per gender

The analysis of the gender profile indicates that while there are more girls than boys participating in the subject, the success rates vary slightly. Between 2010 and 2011 girls performed slightly better than boys. The following years (2010 – 2014), boys have consistently performed better.


WROTE PASSED FAILED PASS % WROTE PASSED FAILED PASS %

2010 61689 44820 16869 72.66 91984 65379 26605 71.08

2011 59465 45682 13783 76.82 87824 66791 21033 76.05

2012 56099 38185 17914 68.07 77259 49587 27672 64.18

2013 55670 41505 14165 74.56 78699 56346 22353 71.60

2014 61327 46104 15223 75.18 88787 64770 24017 72.95

African Learners

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There was a slight improvement in the performance of African learners in 2014. There is slight decline in the number of African learners who passed Economics between 2010 and 2014.

YEAR LEARNER NOS

NOS WROTE

NOS PASSED

NOS FAILED

PASS %

2010 143630 140357 99190 41167 70.67

2011 139524 135133 103017 32116 76.23

2012 126907 123777 80504 43273 65.39

2013 127280 124243 90154 34089 72.56

2014 141793 138701 101393 37308 73.10

White Learners

The performance of white learners in economics has been good during the past six years. The number of white learners offering Economics has been declining by 1884 since 2010- 2014

YEAR LEARNER NOS

NOS WROTE NOS PASSED

NOS FAILED

PASS %

2010 2584 2565 2489 76 97.04

2011 2293 2283 2213 70 96.93

2012 2017 2008 1927 81 94.93

2013 2044 2030 1917 113 94.43

2014 1982 1974 1916 58 97.06

Coloured Learners

The number of Economics learners offering Economics has declined between 2010 and 2011; however there was an improvement in 2014. The overall achievement in Economics has declined by 10% between 2010 and 2014. In 2014 the success rate improved from 66.95% in 2012 to 75.97%.

YEAR LEARNER NOS

NOS WROTE

NOS PASSED

NOS FAILED

PASS %

2010 9025 8874 6777 2097 76.37

2011 8304 8175 5651 2524 69.13

2012 6489 6366 4262 2104 66.95

2013 6890 6688 4451 2237 66.55

2014 7477 7366 5596 1770 75.97

Indian Learners

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The number of learners offering Economics has increased from 1351 in 2011 to 1993 in 2012. The performance of Indian learners has showed a steady increase from 94.75% in 2012 to 94.86% in 2014.

YEAR LEARNER NOS

NOS WROTE

NOS PASSED

NOS FAILED

PASS %

2010 1709 1704 1624 80 95.31

2011 1465 1451 1400 51 96.49

2012 979 971 909 62 93.62

2013 1351 1334 1264 70 94.75

2014 1993 1984 1882 102 94.86

Asian Learners

The number of Asian learners offering Economics has decline from 2010 to 2014. Performance of Asian learners has shown an improvement despite the decline in the number of learners offering the subject.

YEAR LEARNER NOS

NOS WROTE

NOS PASSED

NOS FAILED

PASS %

2010 186 160 109 51 68.13

2011 215 153 111 42 72.55

2012 197 182 119 63 65.39

2013 58 54 45 9 83.33

2014 68 63 56 7 88.89

ECONOMICS GENDER PROFILE OF SUCCESS RATE


WROTE PASSED

FAILED PASS % WROTE PASSED FAILED PASS %

2010 61689 44820 16869 72.66 91984 65379 26605 71.08

2011 59465 45682 13783 76.82 87824 66791 21033 76.05

2012 56099 38185 17914 68.07 77259 49587 27672 64.18

2013 55670 41505 14165 74.56 78699 56346 22353 71.60

2014 61327 46104 15223 75.18 88787 64770 24017 72.95

6.4 PARTICIPATION RATE BY RACE AND GENDER

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The graph above indicates the participation rate per province. KZN, Limpopo and Gauteng contribute the most economics learners. Western Cape, North West, Free State and Northern Cape are the provinces with the lowest number of learners.

The above graph shows the Economics participation rate per province when compared to the total number of Grade 12 learners in the province (based on the total number of candidates in the province that wrote the NSC in 2014). Limpopo, Mpumalanga and Gauteng have the highest participation rate in relation to their total provincial population. KwaZulu Natal, with the highest number of learners, has a participation rate of only 26.1%.

Participation rate per race

The graph below illustrates the 2014 participation rate per race. African learners constitute 91.96% of the total. However there is a serious concern of learner participation with other races. The combined total participation rate for all other races combined is less than 10 %.

Participation by gender

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There are 18 % more girls than boys 41% who offered Economics in 2014.

6.5 ECONOMICS TARGETS FOR 2014 TO 2019

ECONOMICS TARGETS FOR 2014 TO 2019

Year Number of learners Target

2014 175 622 83.1%

2015 185 699 88.1%2016 195 622 93.1%

2017 205 622 98.1%

2018 215 622 100%

2019 225 622 100%

6.6 CURRICULUM CHANGES BROUGHT ABOUT BY THE CAPS IN THE NSC 2014

Candidates were introduced to two papers for the first time in Economics.

Paper 1 Paper 2150 marks - 1h30 minutes 150 marks – 1h30 minutesMain topic

Macro EconomicsEconomic Pursuits

Main Topics

Micro EconomicsContemporary Economic Issues

Each paper comprises six questions divided into three sections.Of the six questions only four must be answered as follows: SECTION AThis is a compulsory question

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SECTION BConsist of three questions of which the candidates must choose only two questions.

SECTION C Consist of two questions of which the candidates must choose only one question.

There were no new topics introduced in the Grade 12 syllabus. The content was strengthened and clarified for better understanding and teaching.

The main change in Economics was the exam structure as mentioned above.

6.7 RECOMMENDATIONS OF THE MINISTERIAL TASK TEAM

As a matter of national policy, learners be required to take Mathematics with (selected) Science subjects and also when taking a combination of Economics and Accounting

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6.6. RADICAL STEPS TO IMPROVE PERFORMANCE IN ECONOMICS

FOCUS AREAS FOR IMPLEMENTATION ECONOMICSKey Result Area: Learner participation and success rateDeliverables Impact/Outcomes Responsibility Time FramesImprove Economics learner performance for better quality.

More Learners have passed Economics by more than 50%.

PED’s Jan 2016

Increase the number of learners eligible for bachelors in Economics.

More Economics learners are able to register for bachelor’s degree.

DBE / PED’s February 2016

Improve learner performance by conducting more content training on essay writings and graphs for subject advisors and teachers.

Economics learners are able to answer essay types question and are able to draw and interpret graphs.

DBE/PED’s March 2015

Improve learner participation in the subject by attracting science and mathematics learners to offer Economics as an additional subject.

More learners will register for Actuarial sciences degrees.

DBE/PED’s Jan 2016

FOCUS AREAS FOR IMPLEMENTATION ECONOMICSKey Result Area: Teacher Demand, Supply, Utilization and Development and SupportDeliverables Impact/Outcomes Responsibility Time FramesConduct content training for grade 10 to 12 Economics teachers.

Teachers will be more competent in Economics.


On going

Develop grade 10 -12 Economics lesson plans for teachers.

Each school will receive a set of lesson plans for all the topics.

DBE curriculum March 2015

Conduct content training for grade 10 to 12 Economics subject advisors.

Subject advisors will be more competent in Economics.

DBE curriculum. March 2015

FOCUS AREAS FOR IMPLEMENTATION ECONOMICS

KEY RESULT AREA: PROVISION OF RESOURCESDeliverables Impact/Outcomes Responsibility Time Frames

Increase the number of Economics teachers in the system.

All schools are offering economics because they have enough qualified Economics teachers.

HEI’s Jan 2018

Encourage unemployed

B. com graduate to do teaching diploma.

All B.com graduates are employed by education departments and they are teaching BCM subjects.

HEI’s /DBE Jan 2019

Each learner in every school should have a text book and a study guide for Economics.

Each and every learner in the Country has a textbook for Economics.

PED’s Jan 2016

FOCUS AREAS FOR IMPLEMENTATION ECONOMICS

Key Result Area: Partnerships Deliverables Impact/Outcomes Responsibility Time Frames

Increase learner participation in Economics monetary challenge competition with South African reserve bank.

All provinces register learners for Economics monetary challenge competitions with the reserve bank.


Strengthen partnership with different universities.

Attends seminars and conferences to keep abreast with the developments in the subjects.


Establish BCM subject committees. Attends and conduct all BCM subject DBE Curriculum Nov 2014

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committees meetings.

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7. RECOMMENDATIONS

1. Train Business Studies subject advisors and teachers on how to approach and answer essay types questions and collate the good responses from the sessions for distribution to the rest of the country.

2. Collect Business Studies model learner responses and train subject advisors and teachers the marking of learner responses.

3. Present interactive lessons to be broadcast electronically on how to teach graphs in Economics.

4. Demonstrate how to use English aspects e.g. essays, paragraph questions, to strengthen performance in Economics

5. Split Accounting exam paper into paper one and paper two. Paper 1 - Financial statements, ratios, analysis and interpretations. Paper 2 - All other sections.

6. Supply every Accounting learner with a formula sheet during exams to answer analysis and interpretation questions.

7. Term 3 and term 4, in both grade 8 and 9, to focus exclusively on Accounting.8. Implement the GETC as a national standardized exit examination in Grade 9 or implement

an ANA for EMS. Implement the on-line teachers training course through the DBE Cloud once endorsed by SACE.

9. Manage stakeholders support to improve teaching and learning in EMS, Accounting, Business Studies and Economics. Inform preset and inset programmes to ensure teacher training courses are developed as per DBE prescripts.

EMS AND BCM SUBJECTS - Western Cape · Web viewThe exam paper must cover all three main topics...

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