Books of prime entry — Paper 1 · IGCSE Accounting (9-1) 0985

5 Goods bought on credit by Tumelo from Tebogo are returned before they are paid for. Tumelo keeps a full double entry system. Where will Tumelo record the return of goods? A cash book and sales ledger B general ledger only C general ledger and purchases ledger D purchases ledger only

1 marks

Answer: C

This question in 0985/11 May/June 2020

7 What is recorded in the sales journal? A all money received from sales B all sales transactions C cash sales transactions D credit sales transactions

1 marks

Answer: D

This question in 0985/11 May/June 2020

8 Which statement about a two-column cash book is correct? A It is a ledger account for bank transactions only. B It is a ledger account for cash transactions only. C It is a book of prime entry. D It records cash discounts.

1 marks

Answer: C

This question in 0985/11 May/June 2020

6 Goods bought on credit by Tumelo from Tebogo are returned before they are paid for. Tumelo keeps a full double entry system. Where will Tumelo record the return of goods? A cash book and sales ledger B general ledger only C general ledger and purchases ledger D purchases ledger only

1 marks

Answer: C

This question in 0985/12 May/June 2020

14 Thembi is preparing her sales ledger control account. She needs to know: 1 The total for goods which have been returned by credit customers. 2 The amount owed by credit customers which have been written off as irrecoverable. Where can she obtain this information? goods returned irrecoverable debts A purchase returns account irrecoverable debts account B purchase returns journal general journal C sales returns account irrecoverable debts account D sales returns journal general journal

1 marks

Answer: D

This question in 0985/12 May/June 2020

8 Sue allows 2% cash discount to credit customers who settle their account within 28 days. Jane purchased goods, list price $200, on 10 September. She returned these goods on 15 September. Which entry would Sue make on 15 September? A purchases returns journal $196 B purchases returns journal $200 C sales returns journal $196 D sales returns journal $200

1 marks

Answer: D

This question in 0985/12 Oct/Nov 2020

14 George is preparing his purchases ledger control account. Which information would he obtain from his general journal? A contra entries with the sales ledger B goods returned to credit suppliers C irrecoverable debts written off D refunds received from credit suppliers

1 marks

Answer: A

This question in 0985/12 Oct/Nov 2020

5 Hasina buys radios from Nazneen at a list price of $10 each. Hasina bought 12 radios and was offered 20% trade discount and 4% cash discount. Two radios were faulty and were returned to Nazneen. What was the total of the credit note issued by Nazneen? A $15.36 B $16.00 C $19.20 D $20.00

1 marks

Answer: B

This question in 0985/11 May/June 2021

6 Which items would be recorded in the general journal of a bakery? 1 correction of an error of principle relating to an oven repair 2 purchase of a delivery vehicle on credit 3 purchase of flour on credit 4 return by a customer of a faulty batch of bread A 1 and 2 B 1 and 3 C 2 and 4 D 3 and 4

1 marks

Answer: A

This question in 0985/11 May/June 2021

7 Alisha entered the credit notes she received in March in the correct returns journal. How was the total of this journal recorded in the ledger at the end of the month? A credit purchases returns account B credit sales returns account C debit purchases returns account D debit sales returns account

1 marks

Answer: A

This question in 0985/11 May/June 2021

6 Hasina buys radios from Nazneen at a list price of $10 each. Hasina bought 12 radios and was offered 20% trade discount and 4% cash discount. Two radios were faulty and were returned to Nazneen. What was the total of the credit note issued by Nazneen? A $15.36 B $16.00 C $19.20 D $20.00

1 marks

Answer: B

This question in 0985/12 May/June 2021

7 Jameel sold goods on credit. Where did he first record the invoice he issued? A general journal B general ledger C sales journal D sales ledger

1 marks

Answer: C

This question in 0985/12 May/June 2021

8 Which statements about a three-column cash book are correct? 1 It contains ledger accounts for bank and cash. 2 It contains ledger accounts for discounts allowed and received. 3 It records transactions before they are recorded in the ledgers. A 1 and 2 B 1 and 3 C 2 and 3 D 3 only

1 marks

Answer: B

This question in 0985/12 May/June 2021

3 Goods purchased on credit from Zamir were returned by Ashwin. Which entries should Zamir make to record this? account debited account credited A Ashwin purchase returns B purchase returns Zamir C sales returns Ashwin D Zamir sales returns

1 marks

Answer: C

This question in 0985/12 Oct/Nov 2021

9 Ann maintains a petty cash book using the imprest system. Which statement is not correct? A A petty cash book can be maintained by a junior member of staff. B At any time petty cash vouchers plus the petty cash balance are equal to the imprest amount. C The chief cashier is not asked continually for small sums of money. D The number of entries in the cash book increases because of the large number of small cash payments.

1 marks

Answer: D

This question in 0985/12 Oct/Nov 2021

5 The discount column on the debit side of a trader’s cash book totalled $1300 and the discount column on the credit side totalled $700. How much discount did the trader receive? A $600 B $700 C $1300 D $2000

1 marks

Answer: B

This question in 0985/11 May/June 2022

7 Jabari maintains a petty cash book using the imprest system. The imprest is restored at the end of each month. Which amount restores the imprest at the end of a month? A the amount left in petty cash less the total of vouchers received B the amount left in petty cash plus the total of vouchers received C the imprest amount less the total of vouchers received D the total of vouchers received

1 marks

Answer: D

This question in 0985/11 May/June 2022

4 Omar sent a credit note to Miriam for goods returned. How would Miriam record this transaction? account to be debited account to be credited A purchases returns Omar B sales returns Miriam C Omar purchases returns D Miriam sales returns

1 marks

Answer: C

This question in 0985/12 May/June 2022

5 Ben sold goods to David for $900 cash. In which book of prime entry would David record this transaction? A cash book B general journal C purchases journal D sales journal

1 marks

Answer: A

This question in 0985/12 May/June 2022

6 A petty cashier received $100 from the chief cashier and $10 from an employee who had made private calls on the business telephone. How would these amounts be recorded in the petty cash book and the cash book? debit petty credit petty debit credit cash book cash book cash book cash book $ $ $ $ A 0 110 100 0 B 10 100 0 100 C 100 10 0 100 D 110 0 0 100

1 marks

Answer: D

This question in 0985/12 May/June 2022

3 Bilal purchased goods on credit from Asim. Where should Asim record this transaction? 1 cash book 2 nominal (general) ledger 3 purchases ledger 4 sales ledger A 1 and 2 B 1 and 4 C 2 and 3 D 2 and 4

1 marks

Answer: D

This question in 0985/12 Oct/Nov 2022

7 Which entries should be made to post the monthly totals of the discount allowed and discount received columns of the cash book? discount allowed discount received A credit discount allowed account debit discount received account B credit income statement debit income statement C debit discount allowed account credit discount received account D debit income statement credit income statement

1 marks

Answer: C

This question in 0985/12 Oct/Nov 2022

8 Jasvinder maintains a petty cash book using the imprest system. The monthly imprest of $100 is restored on the first day of each month. In September the petty cash book showed the following. $ total expenses 83 total receipts 7 How much cash did Jasvinder need to restore the imprest on 1 October? A $24 B $76 C $83 D $100

1 marks

Answer: B

This question in 0985/12 Oct/Nov 2022

7 A trader issues an invoice for goods sold on credit. The full price of the goods is $2500. The trader allows a trade discount of 15%, and offers a cash discount of 4% for prompt payment. Which amount is recorded in the sales journal? A $2025 B $2040 C $2125 D $2500

1 marks

Answer: C

This question in 0985/11 May/June 2023

6 What is true about cash discounts received? they are they increase recorded in profit for the cash book the year

1 marks

Answer: A

This question in 0985/12 May/June 2023

12 Thembi is preparing her sales ledger control account. She needs to know: 1 the total for goods which have been returned by credit customers 2 the amount owed by credit customers which have been written off as irrecoverable. Where can she obtain this information? goods returned irrecoverable debts A purchase returns account irrecoverable debts account B purchase returns journal general journal C sales returns account irrecoverable debts account D sales returns journal general journal

1 marks

Answer: D

This question in 0985/12 May/June 2023

1 Which actions are examples of book-keeping? 1 entering details of a cheque received from a customer in the cash book 2 entering details of goods purchased on credit in the purchases journal 3 producing an income statement to calculate the profit for the year 4 recording details of credit sales in the account of a credit customer A 1, 2 and 3 B 1, 2 and 4 C 1 and 2 only D 3 and 4

1 marks

Answer: B

This question in 0985/12 Oct/Nov 2023

6 Andy was a regular customer of Khalid. He bought goods with a list price of $1000 and later paid $760 in full settlement after receiving a discount for prompt payment of 5%. How much trade discount did Andy receive? A $40 B $190 C $200 D $278

1 marks

Answer: C

This question in 0985/12 Oct/Nov 2023

3 In which book of prime entry does a trader record cash discount received? A cash book B general journal C purchases journal D sales journal

1 marks

Answer: A

This question in 0985/11 May/June 2024

4 The analysis columns of a petty cash book show the following totals. $ postage 20 stationery 31 How should these totals be posted to the ledger? A credit bank account with $51 B credit postage account with $20 and stationery account with $31 C debit cash account with $51 D debit postage account with $20 and stationery account with $31

1 marks

Answer: D

This question in 0985/11 May/June 2024

5 Which business documents are not entered in the books of prime entry? 1. credit note 2. debit note 3. invoice 4. statement of account A 1 and 3 B 1 only C 2, 3 and 4 D 2 and 4 only

1 marks

Answer: D

This question in 0985/11 May/June 2024

4 Alex issued credit notes in August and entered them in the correct book of prime entry. How was the total of this book of prime entry recorded in the nominal ledger at the end of August? A credited to the purchases returns account B debited to the purchases returns account C credited to the sales returns account D debited to the sales returns account

1 marks

Answer: D

This question in 0985/12 May/June 2024

5 Which business documents are used as sources of information to make entries in the cash book? A bank statement, cheque counterfoil, invoice, paying-in slip B bank statement, cheque counterfoil, invoice, receipt C bank statement, cheque counterfoil, paying-in slip, receipt D cheque counterfoil, paying-in slip, petty cash voucher, receipt

1 marks

Answer: C

This question in 0985/12 May/June 2024

6 What is an advantage to a business of maintaining books of prime entry? A A trial balance can be extracted directly from books of prime entry. B Similar transactions are listed together in date order for reference. C There is no need to make double entries in the ledger. D Trade receivables and trade payables totals are readily available.

1 marks

Answer: B

This question in 0985/12 Oct/Nov 2024

6 A trader bought goods on credit from a supplier. In which book of prime entry would the trader record this transaction? A cash book B general journal C purchases journal D sales journal

1 marks

Answer: C

This question in 0985/11 May/June 2025

5 Raminder maintains a petty cash book using the imprest system. The monthly imprest of $250 is restored on the first day of each month. In January, the petty cashier spent $105, and received a refund of $15 from a stationery supplier. How much was given to the petty cashier on 1 February to restore the imprest? A $90 B $105 C $145 D $160

1 marks

Answer: A

This question in 0985/12 May/June 2025

12 Mary is a trader. She has a debit balance in the bank column of her cash book. Mary has received her bank statement and needs to update her cash book to record the following items. 1 A credit customer, Sam, has settled his account using a credit transfer. 2 Mary lets part of her premises to Dennis who has paid his monthly rent by standing order. The bank balance is not overdrawn. How does recording these items affect the bank balance in Mary’s cash book? item 1 item 2 A decrease decrease B decrease increase C increase decrease D increase increase

1 marks

Answer: D

This question in 0985/12 May/June 2025