Accounting 0452 · IGCSE · Books of prime entry

Books of prime entry — practice question

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
(a)[11]

Fill in Omer’s cash book on the facing page. Balance the cash book and carry the balances down to 1 May 2023.

(b)[4]

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

(c)[5]

Advise Omer whether he should choose: Option 1 - buy supplies from Alexander only, or Option 2 - buy supplies from both Alexander and Tahir. Support your response with three advantages and one disadvantage of the option you recommend.

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