Books of prime entry

Which duty would be performed by a book-keeper but not by an accountant?

Feb/March 2020

Dilip is a manufacturer. He acquired a machine on credit from Sachin. In what way did Dilip enter this in his records?

Feb/March 2020

Amara keeps a petty cash book under the imprest system. The imprest float of $200 is topped up on the first day of every month. On 1 January 2020, Amara had $65 in petty cash. Any payment below $100 is settled from petty cash. On 1 January 2020, Amara owed $85 to Razvan, who is a credit supplier. Amara gave the following details for January 2020. January 1 The petty cash imprest was replenished from the business bank account. 3 Bought stationery for cash, $24 7 Paid travelling expenses, $49 14 Paid Razvan the outstanding amount on his account 19 Bought goods on credit from Razvan, $200 less 10% trade discount 22 Paid taxi fare, $18 28 Returned goods to Razvan that had been bought on 19 January, list price $40 29 Paid postage, $11

Feb/March 2020

What is the correct sequence for processing accounting data by using the double entry system?

Feb/March 2023

Ada purchased goods on credit from Zuri. Later, she sent back some of those goods to Zuri. How did Ada record the return in her books?

Feb/March 2023

During April, Meena issued Ralph with invoices amounting to $170, $240 and $125, together with a credit note for $63. In that same month, Ralph issued Meena with a debit note for $70 and a cheque for $107. Meena’s account had no opening balance at the beginning of April. What was the balance on Meena’s account in Ralph’s books on 1 May?

Feb/March 2023

On 1 May, Bashir buys goods on credit with a list price of $200. A trade discount of $20 is allowed. If payment is made within 28 days, a cash discount of $10 will be allowed. Which amount is entered on the credit side of the supplier’s account on 1 May?

Feb/March 2023

Paul is leasing premises from John and settles the rent by credit transfer. In John’s records, how should this be entered?

Feb/March 2024

The double entry system of book-keeping involves handling accounting data in a specific sequence. What is the right sequence?

Feb/March 2025

Imran recorded an item on the debit side of the cash book in the bank column. What might the matching credit entry stand for?

Feb/March 2025

Alisha recorded the credit notes she received during March in the appropriate returns journal. How was the total from this journal entered in the ledger at the end of March?

Feb/March 2025

Ria began trading on 1 August 2024. The balances in Ria’s purchases ledger on 1 January 2025 were: Darena $465 Jadu $170 Ottie $275 Nakir $600 Total $1510 Ottie gives Ria trade discount of 5%. These transactions occurred in January 2025. Jan 2 Paid Darena $300 by bank transfer 8 Sold goods for $520 cash 13 Bought goods, list price $180, on credit from Ottie 17 Paid Nakir the amount owing on 1 January 2025, after allowing 3% cash discount 18 Bought goods, $528, on credit from Nakir 20 Bought goods, $73, paying immediately by bank transfer 23 Bought goods, $310, on credit from Darena 29 Sold goods for cash, $640 30 Returned goods, $24, to Darena

Feb/March 2025

Which transactions would be entered in the general journal of a bakery?

May/June 2021

Alisha recorded the credit notes she obtained in March in the appropriate returns journal. By the end of the month, how was the total from this journal posted in the ledger?

May/June 2021

William gave Sonia $500 in cash as rent. How would Sonia record this?

May/June 2021

Jameel sold goods on credit. In which book did he make the first record of the invoice he issued?

May/June 2021

Which statements about a three-column cash book are correct?

May/June 2021

William paid $500 in cash to Sonia as rent. How would Sonia record this?

May/June 2021

Jameel made a credit sale. In which book did he first enter the invoice he sent out?

May/June 2021

Which of the following statements about a three-column cash book are correct?

May/June 2021

Leo keeps a petty cash book by using the imprest system. The imprest amount, which is $200, is replenished on the first day of every month. Any payment of less than $100 is made from petty cash. Any cash receipt of less than $100 is paid into petty cash. On 1 April 2021, Leo had $48 in his petty cash box. Leo gave the following details for April 2021. April 1 Replenished petty cash imprest from the business bank account April 5 Paid for office cleaning, $21 April 7 Paid for train ticket, $13 April 13 Paid $72 to Hunter, a trade payable April 18 Paid taxi fare, $14 April 25 Received cash, $11, from Conrad, a trade receivable

May/June 2021

Leo keeps a petty cash book under the imprest system. The imprest total, which is $200, is topped up on the first day of every month. Any cash payment of less than $100 is taken from petty cash. Any cash receipt of less than $100 is paid into petty cash. On 1 April 2021 Leo had $48 in his petty cash box. Leo supplied the following details for April 2021. April 1 Replenished petty cash imprest from the business bank account April 5 Paid for office cleaning, $21 April 7 Paid for train ticket, $13 April 13 Paid $72 to Hunter, a trade payable April 18 Paid taxi fare, $14 April 25 Received cash, $11, from Conrad, a trade receivable

May/June 2021

Which activity would be undertaken by a book-keeper?

May/June 2022

Sarah made a credit sale of goods to Zafar. How would this be entered in Sarah’s books of account?

May/June 2022

Omar issued Miriam with a credit note for the goods she returned. How should Miriam enter this transaction in her books?

May/June 2022

In a trader’s cash book, the total in the discount column on the debit side was $1300, and the total in the discount column on the credit side was $700. How much discount was received by the trader?

May/June 2022

Kai purchased office equipment from Meena and settled the amount straight away by bank transfer. How should Kai enter this in his accounting records?

May/June 2022

Jabari keeps a petty cash book under the imprest system. At the end of each month, the imprest is topped up. Which amount tops up the imprest at the end of a month?

May/June 2022

Which duty would be performed by a book-keeper?

May/June 2022

Sarah supplied goods to Zafar on credit. How would this be entered in Sarah’s ledgers?

May/June 2022

Omar issued Miriam with a credit note for the goods that were returned. How should Miriam enter this transaction in her records?

May/June 2022

Ben received $900 in cash from David in exchange for goods. In which book of prime entry should David enter this transaction?

May/June 2022

A petty cashier was given $100 by the chief cashier and $10 by an employee who had used the business telephone for private calls. In what way would these sums be entered in the petty cash book and the cash book?

May/June 2022

Which activity would be performed by a book-keeper?

May/June 2022

Sarah supplied goods to Zafar on credit. How would this be entered in Sarah’s ledgers?

May/June 2022

Omar issued a credit note to Miriam for goods that were returned. How should Miriam record this transaction?

May/June 2022

David bought goods from Ben and paid \$900 in cash. In which book of prime entry should David record this transaction?

May/June 2022

A petty cashier was given \$100 by the chief cashier and \$10 from an employee who had used the business telephone for private calls. In which entries would these amounts be entered in the petty cash book and the cash book?

May/June 2022

Nakul trades goods. He purchases and sells on credit. Most of his stock comes from one supplier, Nadia, who gives Nakul a trade discount of 20%. The transactions below occurred in January 2022. Jan 2 Paid $441 by cheque to Nadia, in full settlement of $450 owed to her at 1 January 2022. Jan 12 Bought goods on credit from Nadia, list price $350 Jan 14 Returned faulty goods to Nadia, list price $80 Jan 18 Bought goods on credit from Nadia, list price $400 Jan 23 Sold goods on credit, $800 Jan 29 Bought goods on credit, $60, from Sophie Jan 30 Returned goods to Sophie, $9

May/June 2022

Peter works as a trader. The transactions below occurred during April 2022. April 2 Cash sales, $410, were banked straight away. April 3 A cheque for $798 was paid to Rahat in full settlement of a debt of $840. April 8 $42 cash was paid for repairs to a motor vehicle. April 15 Goods with list price $320 were bought on credit from Rahat after a trade discount of 10%. April 18 Cash sales, $460. April 20 $392 was sent to Samir by telephone transfer after deducting 2% cash discount from the amount due. April 25 A cheque for commission receivable, $115, was paid into the bank account. April 29 $285 was paid to Rafael in cash, settling a debt of $300 in full.

May/June 2022

A trader prepares an invoice for goods that are sold on credit. The listed price of the goods is $\$2500$. The trader gives a trade discount of $15\%$, and also provides a cash discount of $4\%$ if payment is made promptly. Which amount is entered in the sales journal?

May/June 2023

What is the main purpose of book-keeping?

May/June 2023

A cheque received from Kate, who is a credit customer, was dishonoured. In what way was this dishonoured cheque recorded?

May/June 2023

Which statement about cash discounts received is correct?

May/June 2023

What is the primary purpose of book-keeping?

May/June 2023

Thembi is drawing up her sales ledger control account. She needs details of: 1 the total value of goods returned by credit customers 2 the amount owed by credit customers that has been written off as irrecoverable. Where can she find this information?

May/June 2023

A cheque received from Kate, who is a credit customer, was dishonoured. In what way was this dishonoured cheque recorded?

May/June 2023

Which statement is correct about cash discounts received?

May/June 2023

Shvan keeps a petty cash book under the imprest system. The imprest amount is $200, and it is topped up each Wednesday. Any payment below $75 is taken from petty cash. Any cash receipt below $75 is put into petty cash. On 1 March 2023, Shvan had $61 in his petty cash box. He gave the following details for the first week of March 2023. March 1 Replenished petty cash imprest from the business bank account 2 Paid $55 to Giles, a trade payable 3 Paid taxi fare, $21 6 Paid $18 for notepads and pens 6 Received cash, $25, from Mitchell, a trade receivable 7 Paid $30 for office cleaning

May/June 2023

Omer works as a trader. These transactions occurred during April 2023. April 3 Deposited $1000 of his own personal funds into the bank April 7 Paid $360 to supplier Alexander by telephone transfer April 10 Cash sales of $695 were paid straight into the bank account April 12 Bought goods on credit from Alexander for $340 April 15 Paid $68 cash for petrol April 16 Paid rent of $400 by standing order April 23 Received a cheque for $384 from credit customer Esme in full settlement of an invoice worth $400 April 27 Paid Alexander $323 by cheque after deducting $17 cash discount April 28 Bought goods on credit from Alexander for $235

May/June 2023

Omer is a trader. The transactions below occurred in April 2023. April 3 He paid $1000 into the bank using his own personal funds April 7 He paid supplier Alexander $360 by bank transfer April 10 Cash sales of $695 were deposited straight into the bank account April 12 Goods worth $340 were bought on credit from Alexander April 15 He paid $68 in cash for petrol April 16 Rent of $400 was paid by standing order April 23 A cheque for $384 was received from credit customer Esme, settling an invoice for $400 in full April 27 He paid Alexander $323 by cheque after taking off $17 cash discount April 28 Goods worth $235 were bought on credit from Alexander

May/June 2023

What task does a book-keeper carry out?

May/June 2024

In which book of prime entry is cash discount received recorded by a trader?

May/June 2024

The analysis columns in a petty cash book give the following totals: postage $20 and stationery $31. In what way should these totals be posted to the ledger?

May/June 2024

What business documents are excluded from the books of prime entry?

May/June 2024

In August, Alex issued credit notes and entered them in the appropriate book of prime entry. At the end of August, how was the total from this book of prime entry recorded in the nominal ledger?

May/June 2024

What is the double entry to record payment by cheque to a credit supplier?

May/June 2024

During August, Alex issued credit notes and entered them in the appropriate book of prime entry. How was the total from this book of prime entry posted to the nominal ledger at the end of August?

May/June 2024

What double entry should be used to record a cheque payment made to a credit supplier?

May/June 2024

Addo is a trader who sells only on credit. His trade receivables on 1 April 2024 were: Nuru $920 Mahia $1145 Ava $1378 Rachel $215 Total $3658 The following transactions occurred during April 2024: April 2 Goods were sold to Ava at a list price of $150$, with 6% trade discount deducted April 9 Ava sent a telephone transfer of $689$ April 12 Goods were sold to Nuru, $165$ April 13 A cheque for $627$ was received from Mahia, settling an invoice of $660$ in full April 19 $760$ was received from Nuru by electronic transfer. Nuru had taken off 5% cash discount April 20 Nuru returned goods worth $30$ April 21 Goods were sold to Mahia, list price $480$, trade discount 5%, cash discount 5% if the invoice is paid within 30 days April 30 Rachel has gone bankrupt and Addo chooses to write off the amount owed by her as irrecoverable

May/June 2024

Lottie trades as a trader, and her financial year ends on 30 April. She records petty cash using the imprest system, with an imprest amount of $150. For April 2024, the totals in the payments analysis columns of her petty cash book are: Cleaning $21 Stationery $47 Sundry expenses $44 In April 2024, Lottie also received a refund for damaged stationery of $15, and this was paid into petty cash. On 30 April 2024, Lottie disposed of a motor vehicle by selling it on credit to Y Limited for $6000. She had bought the vehicle on 1 May 2021 for $12000. Depreciation on vehicles is charged at 25% using the reducing balance method, and no depreciation is charged in the year of disposal. Lottie sells 3 different types of goods, and her inventory at 30 April 2024 is shown below.

May/June 2024

Which task will not be carried out by a book-keeper?

May/June 2025

Sammy purchased goods on credit and afterwards sent some of them back. How should he enter the returns in his books of account?

May/June 2025

A trader purchased goods on credit from a supplier. In which book of prime entry should the trader enter this transaction?

May/June 2025

Raminder keeps a petty cash book under the imprest system. Each month, the petty cash float of $250 is topped up on the first day of the month. During January, the petty cashier paid out $105 and also obtained a $15 refund from a stationery supplier. What amount was issued to the petty cashier on 1 February to restore the imprest?

May/June 2025

Which statement about cash discounts is incorrect?

May/June 2025

Which activity is not carried out by a book-keeper?

May/June 2025

Sammy purchased goods on credit and then sent back some of them. How should he enter these returns in his books of account?

May/June 2025

A trader acquired goods on credit from a supplier. In which book of prime entry should this transaction be entered?

May/June 2025

Anika began trading on 1 March 2024, yet she only started maintaining complete book-keeping records on 1 March 2025. Anika’s assets and liabilities on 1 March 2025 were: Premises $90 000 Motor vehicle $14 500 Inventory $3 625 Trade receivables: Kofi $3 000 Davia $2 140 Petty cash $86 Bank overdraft $1 080 Trade payables: Ado $1 925 Sam $210

May/June 2025

Kadima is a trader. He only sells on credit. In March 2025, these transactions occurred. March 4 Paid Lee, $196, by bank transfer in full settlement of an invoice for $200 March 6 Received payment by cheque, $291, from Sophiah who had deducted 3% cash discount March 14 Paid motor expenses, $26, by cash March 19 Received payment by bank transfer, $375, from Merve, a customer March 22 Paid Mark, $240, by online transfer, having deducted 4% cash discount March 28 Withdrew $400 cash from the bank for business use March 29 Paid wages, $362, in cash March 30 Paid motor expenses, $91, by cheque

May/June 2025

Anika began trading on 1 March 2024, although she did not begin keeping full book-keeping records until 1 March 2025. At 1 March 2025, Anika’s assets and liabilities stood at: Premises $90 000 Motor vehicle $14 500 Inventory $3 625 Trade receivables: Kofi $3 000 Davia $2 140 Petty cash $86 Bank overdraft $1 080 Trade payables: Ado $1 925 Sam $210

May/June 2025

At $1$ March $2020$, the bank column of a cash book showed a credit balance of $\$290$. In March, cheques with a total value of $\$580$ were received, and cheques amounting to $\$610$ were paid to suppliers. Bank charges of $\$12$ that had been incurred in February were also recorded in the cash book. What was the balance on the bank column in the cash book at $1$ April $2020$?

Oct/Nov 2020

Which option is not an example of a book-keeping entry?

Oct/Nov 2020

Which journal entries did Sally make to record the following transaction? Rashid, a credit customer, returned damaged goods.

Oct/Nov 2020

Sue gives a $2\%$ cash discount to credit customers who pay their account within $28$ days. Jane bought goods with a list price of $\$200$ on 10 September. She sent these goods back on 15 September. Which entry should Sue record on 15 September?

Oct/Nov 2020

Mary's books included the account shown below. Paul's account Debit: April 1 balance b/d $90$ April 14 sales $150$ Credit: April 21 returns $25$ April 30 bank $88$ Discount $2$ Balance c/d $125$ Which of the statements below is correct?

Oct/Nov 2020

On 1 March 2020, the bank column in a cash book showed a credit balance of $290$. In March, cheques with a total value of $580$ were received and cheques amounting to $610$ were paid to suppliers. Bank charges of $12$ that had been incurred in February were also entered in the cash book. What was the balance in the bank column of the cash book on 1 April 2020?

Oct/Nov 2020

Dev operates a furniture-selling business. These transactions happened during August 2020. Transaction 1 Date August 9 Details Goods were sold on credit to Petra $675 Transaction 2 Date August 14 Details Petra sent damaged goods back to Dev $120 Transaction 3 Date August 23 Details Cash sales were banked $412 Transaction 4 Date August 29 Details Petra paid the amount still owing from 1 August by credit transfer after receiving a cash discount of 5%. On 1 August 2020, Petra’s sales ledger account had a debit balance of $940.

Oct/Nov 2020

Farouk sells goods on credit. The bank dishonoured a cheque from Khalid, who is a credit customer. How should Farouk record this?

Oct/Nov 2021

Jane bought goods and settled the payment by credit transfer. In Jane’s accounting records, how ought this transaction to be entered?

Oct/Nov 2021

Goods bought on credit from Zamir were sent back by Ashwin. Which entries ought Zamir to make in order to record this?

Oct/Nov 2021

Ann keeps a petty cash book under the imprest system. Which statement is not correct?

Oct/Nov 2021

Jane bought goods and settled the payment by credit transfer. In Jane’s accounting records, how ought this transaction to be entered?

Oct/Nov 2021

Pradip settled Amal’s account by credit transfer and was granted a cash discount for paying promptly. How was this discount recorded by Pradip?

Oct/Nov 2022

Morgan entered the following double entry in his ledgers. debit sales returns account credit Sally account Which transaction was being recorded?

Oct/Nov 2022

Which business documents are used to supply the information needed to prepare the sales journal and the sales returns journal?

Oct/Nov 2022

Bilal bought goods on credit from Asim. In which book should Asim enter this transaction? 1 cash book 2 nominal (general) ledger 3 purchases ledger 4 sales ledger

Oct/Nov 2022

What entries are needed to post the monthly totals from the discount allowed and discount received columns of the cash book?

Oct/Nov 2022

Jasvinder keeps a petty cash book under the imprest system. The monthly imprest of \$100 is topped up on the first day of every month. In September, the petty cash book recorded the following: total expenses \$83; total receipts \$7. How much cash did Jasvinder have to provide to restore the imprest on 1 October?

Oct/Nov 2022

Jacob bought a motor vehicle for business purposes on credit from Waheed for $20000. This was not entered in Jacob’s records. Which journal entry would correct this error in Jacob’s records?

Oct/Nov 2022

Pradip paid Amal’s account by credit transfer and was allowed a cash discount for paying promptly. In what way did Pradip enter this discount in the accounts?

Oct/Nov 2022

Morgan entered the following double entry in his ledgers. debit sales returns account credit Sally account Which transaction was this recording?

Oct/Nov 2022

Which item would not be entered in the ledgers of a business?

Oct/Nov 2022

Rasheed set up a business on 1 October 2021 and keeps a petty cash book in the business. A monthly imprest of $100$ is replenished on the first day of every month. Rasheed’s petty cash transactions for September 2022 were: September 2 Taxi fare paid $12 September 7 Purchases ledger account of Crystal paid $16 September 13 Postage stamps bought $10 September 18 Purchases ledger account of Kalpa paid $15 September 25 Bus fare paid $5 September 29 Cleaner paid $28

Oct/Nov 2022

Rasheed began trading on 1 October 2021. In the business, he keeps a petty cash book. At the start of each month, the imprest is replenished to $100. The petty cash transactions for September 2022 were: September 2 Settled taxi fare $12 September 7 Paid purchases ledger account of Crystal $16 September 13 Purchased postage stamps $10 September 18 Paid purchases ledger account of Kalpa $15 September 25 Settled bus fare $5 September 29 Paid cleaner $28

Oct/Nov 2022

At the end of the month, in what way is the total from the sales journal entered in the ledger?

Oct/Nov 2023

After a trade discount of $20\%$ and a cash discount of $2\frac{1}{2}\%$ had been deducted, a customer paid $\$15\,600$ to a supplier. What was the invoice amount entered in the purchases journal?

Oct/Nov 2023

A trader keeps a petty cash book under the imprest system. The imprest amount is $\$120$. The petty cash transactions for June were: receipt from a customer $\$21$; payments: stationery $\$25$, postage $\$10$, cleaning $\$20$, payment to a supplier $\$40$. What amount was handed to the petty cashier on 1 July to bring the imprest back to its original level?

Oct/Nov 2023

Which actions count as examples of book-keeping?

Oct/Nov 2023