Accounting 0452 · IGCSE · Incomplete records

Incomplete records — practice question

Shakir began trading in the year ended 31 August 2023, but proper books of account were not kept. On 1 September 2023, his assets and liabilities were: Motor vehicle $9500 Inventory $1240 Cash at bank $1682 Trade payables: Latif $200 Harrison $237
(a(i))[3]

Prepare the journal entries for Shakir’s opening balances at 1 September 2023. No narrative is needed.

(a(ii))[2]

State two advantages of keeping double entry records.

(b)[11]

Prepare Shakir’s cash book on the facing page. Balance the cash book and carry the balances down to 1 October 2023.

(c)[4]

Calculate the adjusted bank balance.

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