Accounting - 9215 OxfordAQA

Sources And Recording Of Data

Aperçu

Somewhere in a shop this morning a customer took a printed slip, folded it, and put it in a pocket. That slip is the beginning of accounting. Before anyone can say whether a business made a profit, someone has to capture what happened, in writing, at the moment it happened. Every number in a set of financial statements can be traced back down the chain to a piece of paper that recorded one real event.

This lesson follows that chain from end to end. You will learn which document is created by which event, which of the seven books of prime entry it is written into, how it reaches the ledger as a pair of equal and opposite entries, and how those ledger balances finally become an income statement and a statement of financial position. You will complete an invoice, rule off a customer account, and run a petty cash book on the imprest system, which are the three tasks this content area is examined by most often.

Objectifs

The double entry system including understanding of the use and the preparation of source documents.
The recording of transactions from source documents in books of prime entry and ledger accounts and transferring accounts to financial statements.
Prepare and understand accounting records based on source documents and use the main books of prime entry and ledger accounts to record transactions. Prepare and understand the use of the imprest system to record petty cash.

Carte mentale

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Note de cours

A business owner who is asked how much a customer owes should not have to guess. She should be able to open one book, point at one balance, and then reach for the invoices and receipts that produced it. Accounting is the system that makes that possible. It takes thousands of scattered events, gives each one a written record, sorts those records into a small number of books, and posts them into accounts that always, always balance.

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Évaluation de la leçon

Félicitations, vous avez terminé la leçon sur Sources And Recording Of Data. Maintenant que vous avez exploré le concepts et idées clés, il est temps de mettre vos connaissances à lépreuve. Cette section propose une variété de pratiques des questions conçues pour renforcer votre compréhension et vous aider à évaluer votre compréhension de la matière.

Vous rencontrerez un mélange de types de questions, y compris des questions à choix multiple, des questions à réponse courte et des questions de rédaction. Chaque question est soigneusement conçue pour évaluer différents aspects de vos connaissances et de vos compétences en pensée critique.

Utilisez cette section d'évaluation comme une occasion de renforcer votre compréhension du sujet et d'identifier les domaines où vous pourriez avoir besoin d'étudier davantage. Ne soyez pas découragé par les défis que vous rencontrez ; considérez-les plutôt comme des opportunités de croissance et d'amélioration.

Which document does a supplier send to a customer to reduce the amount owed after an overcharge? A. Credit note B. Debit note C. Paying-in slip counterfoil D. Statement of account Answer: A
In which book of prime entry is a petty cash voucher recorded? A. Cash book B. General journal C. Petty cash book D. Purchases journal Answer: C
Where is the personal account of a credit supplier kept? A. General ledger B. Payables ledger C. Purchases journal D. Receivables ledger Answer: B
Goods with a list price of $500 are sold on credit less 20% trade discount. What amount is entered in the sales journal? A. $100 B. $400 C. $480 D. $500 Answer: B
What is the double entry when the owner pays $600 of office cash into the business bank account? A. Debit bank, credit capital B. Debit bank, credit cash C. Debit cash, credit bank D. Debit cash, credit sales Answer: B

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Livres recommandés

OxfordAQA International GCSE Accounting (9215)

Sous-titre: Student Book

Éditeur: Oxford University Press

Année: 2025

ISBN: 978-1-382-06677-8

Description: The endorsed student book for the 9215 specification, written for first teaching in 2024 and first examination in 2026. Worked preparations of every document and statement the course examines, with practice items written against both assessment objectives.

Frank Wood's Business Accounting Volume 1

Sous-titre: Fourteenth edition

Éditeur: Pearson Education

Année: 2018

ISBN: 978-1-292-20862-6

Description: The standard reference on double entry book-keeping. Far larger than the course needs, but unmatched if a ledger entry refuses to make sense and you want the same idea explained a second and a third way.

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