Viva Economic and Management Sciences is an innovative new CAPS-compliant series that brings this subject to life. The Learnerâ??s Books and Teacherâ??s Guides have been written by experienced teachers and an EMS subject advisor. The Viva Economic and Management Sciences Learnerâ??s Books include: â?¢ Content presented systematically in bullet form, to enhance the learning process. â?¢ Informal activities that will prepare learners for all the different types of questions they can expect to see in the mid-year and year-end exams. â?¢ Accounting: * In both the Grades 8 and 9 Learnerâ??s Books the effect of a transaction on the Accounting equation is indicated by colour coding assets in green, ownerâ??s equity in yellow and liabilities in orange. This colour coding is also used in the â??Accounting houseâ??.