第 1 題
1 分What is the correct double entry to record a cash sale of goods?
Pearson Edexcel IGCSE · Accounting
分類帳會計：練習題
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第 2 題
1 分In which ledger would the Carriage Outwards account and the personal account of a credit customer, J. Smith, be located?
第 3 題
1 分Which sequence correctly identifies the book of original entry and the ledger accounts used to record a credit sale of \( \$500 \) to A. Bee?
第 4 題
1 分Which of the following describes the primary purpose of the nominal ledger?
第 5 題
1 分Which of the following describes the correct accounting entry for a contra entry involving a person who is both a customer and a supplier?
第 6 題
3 分Explain the primary purpose of the nominal ledger in a double-entry bookkeeping system and identify one type of account that would be found within it.
先自己寫一次答案，再對照解題步驟。
第 7 題
6 分Explain why individual customer accounts are kept in a subsidiary ledger rather than the nominal ledger, and how the balances from these accounts are represented in the trial balance.
先自己寫一次答案，再對照解題步驟。
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