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.

Write your answer out first, then check it against the worked solution.

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.

Write your answer out first, then check it against the worked solution.

Question 8

6 marks

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

Write your answer out first, then check it against the worked solution.

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.

Write your answer out first, then check it against the worked solution.

* The content provided by thinka is generated by AI and may not always be accurate or up-to-date. Please use it as a supplementary resource and verify with official materials.

You've seen the model answer. Now get yours marked.

This page can show you how a good answer looks. It cannot tell you what your answer was missing. thinka marks your written work against the real mark scheme in about 15 seconds.

Get My Answers Marked Back to the notes

Want more questions like these? Get a fresh set on this topic, graded as you go.

Practice More