Accounting 0452 · IGCSE · Control accounts

Control accounts — practice question

Jenny keeps a complete set of accounting records and produces control accounts at each month end. She has supplied the following details:
(a)[9]

Prepare Jenny’s sales ledger control account for the month ended 28 February 2025. Balance the account and carry the balance down at 1 March 2025.

(b)[1]

State one benefit of keeping a sales journal.

(c)[2]

Complete the table below by naming the source document that Jenny would use when making entries in her books of prime entry. Also indicate whether Jenny issues or receives the source document.

(d(i))[1]

State the meaning of cash discount.

(d(ii))[1]

State the meaning of trade discount.

(e)[1]

Name the document Jenny would send to her supplier to record the receipt of these faulty goods.

(f)[5]

Advise Jenny whether or not she should establish and keep a provision for doubtful debts. Support your answer with two arguments in favour of and two arguments against maintaining a provision for doubtful debts.

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