Accounting 0452 · IGCSE · Books of prime entry

Books of prime entry — practice question

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
(a)[11]

Complete Omer’s cash book on the page opposite, then balance it and bring the balances down on 1 May 2023.

(b)[4]

Prepare Alexander’s account for April 2023. Balance the account and carry the balance down on 1 May 2023.

(c)[5]

Advise Omer whether to go with: Option 1 - purchase supplies from Alexander only, or Option 2 - purchase supplies from both Alexander and Tahir. Support your choice with three advantages and one disadvantage of the option selected.

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