Cambridge IGCSE · Accounting (0452)

The double entry system of book-keeping: Practice Questions

5 multiple-choice questions marked as you go, and 4 written questions with worked solutions. All on The double entry system of book-keeping.

9 questions19 marksFree, no account

Question 1

1 mark

A business sells goods to a credit customer, H. Miller, for $ \$800 $. What is the double entry to record this transaction in the books of the business?

Question 2

1 mark

Which of the following describes the double entry for bank charges appearing on a bank statement?

Question 3

1 mark

An entry of $\$400$ was made on the debit side of the Wages account. What does this entry represent?

Question 4

1 mark

In which ledger would the Depreciation of Equipment account be found?

Question 5

1 mark

Which transaction would involve a debit entry in the Purchases account and a credit entry in the account of a supplier?

Question 6

2 marks

A business purchases a new computer for office use on credit from a supplier, Tech Solutions. State the double entry required to record this transaction in the ledger.

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Question 7

3 marks

A credit customer, M. Wang, returned goods to the business with a list price of $\$200$. State the double entry required in the business's ledger to record this transaction.

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Question 8

6 marks

Explain the double entry process for transferring the monthly total of the Purchases Returns Journal to the ledger accounts.

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Question 9

3 marks

Explain the dual aspect concept in the double entry system of book-keeping and identify the three main sections into which a ledger is usually divided to facilitate the recording process.

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