IGCSEAccountingCambridge (CIE)Exam Questions2. Sources & Recording of DataBooks of Prime Entry

Books of Prime Entry (Cambridge (CIE) IGCSE Accounting): Exam Questions

Exam code: 0452 & 0985

25 mins11 questions

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Books of Prime Entry

13 marks

Below is Hashim's cash book for September 2025

Hashim
Cash Book

Date

Details

Discount Allowed

Cash

Bank

Date

Details

Discount Received

Cash

Bank

2025

$

$

$

2025

$

$

$

Sep 1

Balance b/d

523

1 250

Sep 3

Rent

630

15

Sales

973

5

TJ Ltd

10

240

24

Jai

14

196

12

Wages

284

29

Cash

1 000

17

Drawings

200

22

Kyra

315

29

Bank

1 000

30

Balance c/d

212

1 061

14

1 496

2 446

10

1 496

2 446

Oct 1

Balance b/d

212

1 061

REQUIRED

Prepare journal entries to record the discounts for September 2025. Narratives are not required.

Hashim
Journal

Details

Debit

$

Credit

$

How did you do?

22 marks

Fozia opened a factory manufacturing wheelchairs on 1 May 2022. Fozia purchases an additional piece of equipment for the factory on credit.

For the above transaction, identify

(i) the business document,

(ii) the book of prime entry.

How did you do?

34 marks

Shahid is a trader and Mariam is a credit customer.

The following incomplete statement of account was available on 31 August 2017.

STATEMENT OF ACCOUNT
Shahid
44 Narrow Lane, Anytown

Mariam
The Avenue
Weston

31 August 2017

Date

Reference

Debit
$

Credit
$

Balance
$

2017 Aug 1

Balance due

520

9

Goods

340

860

13

Returns

24

?

24

Payment

507

?

Discount

13

?

REQUIRED

State the business document and the book of prime entry Shahid would use to record the following transactions which appear on the statement of account.

Transaction

Document

Book of prime entry

August 9 Goods

13 Returns

How did you do?

4
Sme Calculator3 marks

Shakir started trading in the year ended 31 August 2023 but did not keep proper books of account. His assets and liabilities at 1 September 2023 are as follows.

$

Motor vehicle

9 500

Inventory

1 240

Cash at bank

1 682

Trade payables:

Latif

200

Harrison

237

REQUIRED

Prepare the journal for Shakir’s opening entries at 1 September 2023. A narrative is not required.

Shakir
Journal

Date

Details

Debit
$

Credit
$

How did you do?

5a
Sme Calculator4 marks

Seok buys and sells goods on credit. He has three credit customers and allows one of them, Naomi, trade discount of 10%. All customers pay Seok by bank transfer.

The following balances were extracted from Seok’s sales ledger at 1 August 2023.

$

Naomi

450

Siena

155

Bwana

386

991

The following transactions took place in August 2023.

Aug 3

Sold goods on credit, to Naomi, list price $410

5

Sold goods on credit, $89, to Bwana

10

Naomi returned goods, list price $20

11

Naomi paid $423 in full settlement of the amount she owed at 1 August

19

Sold goods on credit, $180, to Bwana

22

Sold goods on credit, to Naomi, list price $230

27

Bwana returned goods, $19

29

Bwana paid $400

REQUIRED

Prepare the sales journal for August 2023.
Total the journal and indicate the ledger account where the total would be posted.

Seok
Sales journal

Date

Details

$

$

How did you do?

5b
Sme Calculator3 marks

Prepare the sales returns journal for August 2023.
Total the journal and indicate the ledger account where the total would be posted.

Seok
Sales returns journal

Date

Details

$

$

How did you do?