IGCSEAccountingCambridge (CIE)Exam Questions2. Sources & Recording of DataThe Cash & Petty Cash Books

The Cash & Petty Cash Books (Cambridge (CIE) IGCSE Accounting): Exam Questions

Exam code: 0452 & 0985

1 hour12 questions

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The Cash & Petty Cash Books

1
Sme Calculator11 marks

Hashim is a trader.

On 1 September 2025 Hashim had the following balances in his cash book.

$

Cash in hand

523

Cash at bank

1250

The following transactions took place in September 2025.

Sep 3

Paid rent, $630, by cheque

4

Sold goods on credit, $210, to Jai

5

Paid $240 to TJ Ltd, by electronic transfer, having deducted 4% cash discount from the amount due

12

Paid cash, $284, for wages

15

Cash sales, $973

17

Withdrew $200 from the business bank account for personal use

22

A cheque received in August for $315 from Kyra was dishonoured by the bank

24

Received a cheque, $196, from Jai, in full settlement of the goods sold on 4 September 2025

29

Deposited $1000 cash into the bank

REQUIRED

Prepare Hashim's cash book.

Balance the cash book and bring down the balances at 1 October 2025

Hashim
Cash Book

Date

Details

Discount Allowed

Cash

Bank

Date

Details

Discount Received

Cash

Bank

2025

$

$

$

2025

$

$

$

How did you do?

2
Sme Calculator11 marks

Shahid is a trader. He maintains a full set of accounting records including a three-column cash book.

On 1 August 2017 Shahid had the following balances in his cash book

$

Cash

50

Bank overdraft

7 150

Shahid’s transactions for August 2017 included the following.

August 9

A cheque received in July for $362 from EN Supplies was dishonoured by the bank

18

Paid $54 by cheque for fuel of private motor vehicle

24

Received a cheque from Mariam to settle her debt of $520, less 2½% cash discount

27

Paid $400 by cheque. This included $365 for new office equipment and the balance was for repairs to existing office equipment.

30

Cash sales, $3224

31

Paid all the remaining cash into the bank except $100

REQUIRED

Complete Shahid’s cash book.

Balance the cash book and bring down the balances on 1 September 2017.

Shahid’s cash book

Date

Details

Discount Allowed

Cash

Bank

Date

Details

Discount Received

Cash

Bank

$

$

$

$

$

$

How did you do?

3
Sme Calculator11 marks

Omer is a trader.

The following transactions took place in April 2023

April 3

Paid $1000 into the bank from his own personal money

7

Paid $360 to a supplier, Alexander, by telephone transfer

10

Cash sales, $695, were paid directly into the bank account

12

Purchased goods, $340, on credit from Alexander

15

Paid $68 cash for petrol

16

Paid rent, $400, by standing order

23

Received a cheque, $384, from a credit customer, Esme, in full settlement of an invoice for $400

27

Paid $323 by cheque to Alexander, having deducted $17 cash discount

28

Purchased goods, $235, on credit from Alexander

REQUIRED

Complete Omer’s cash book. Balance the cash book and bring down the balances on 1 May 2023.

Omer
Cash Book

Date

Details

Discount allowed

Cash

Bank

Date

Details

Discount received

Cash

Bank

$

$

$

$

$

$

2023

2023

Apr 1

Balance b/d

120

Apr 1

477

How did you do?

4
Sme Calculator10 marks

Shvan maintains a petty cash book using the imprest system. The imprest amount, which is $200, is restored every Wednesday.

All payments of less than $75 are made from petty cash. All cash receipts of less than $75 are paid into petty cash.

On 1 March 2023 Shvan had $61 in his petty cash box. He provided the following information for the first week in March 2023.

March 1

Restored petty cash imprest from the business bank account

2

Paid $55 to Giles, a trade payable

3

Paid taxi fare, $21

6

Paid $18 for notepads and pens

6

Received cash, $25, from Mitchell, a trade receivable

7

Paid $30 for office cleaning

REQUIRED

Prepare Shvan’s petty cash book for the first week of March 2023, on the page opposite. Balance the petty cash book at 7 March 2023 and bring down the balance at 8 March 2023

Shvan
Petty Cash Book

Total received

Date

Details

Total paid

Office expenses

Travel

Ledger accounts

$

$

$

$

$

How did you do?

5
Sme Calculator11 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

During September 2023, the following transactions took place.

Sept 2

Paid rent, $420, by credit transfer

4

Withdrew cash, $350, from the bank for business use

7

Paid Latif, $194, by telephone transfer, in full settlement of the amount owing at 1 September 2023

10

Sold goods on credit, $195, to Sydney

12

Paid $161, cash, for wages

17

Cash sales, $290, were paid directly into the bank account

28

Received a cheque, $100, from Sydney

29

Paid $95 to Harrison, by electronic transfer, having deducted $5 cash discount from the amount due

REQUIRED

Prepare Shakir’s cash book.

Balance the cash book and bring down the balances at 1 October 2023.

Shakir
Cash Book

Date

Details

Discount Allowed

Cash

Bank

Date

Details

Discount Received

Cash

Bank

2023

$

$

$

2023

$

$

$

How did you do?