Accounting 0452 · IGCSE · Books of prime entry

Books of prime entry — practice question

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
(a)[12]

Complete Kadima’s cash book on page 3. Balance the cash book and carry the balances down to 1 April 2025.

(b)[3]

Calculate the amount for the bank balance which Kadima would show in his statement of financial position at 31 March 2025.

(c)[5]

Advise Kadima whether or not he should carry out the above changes. Support your answer with points both for and against making these changes.

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