Accounting - 4AC1 PearsonEdexcel

Books Of Original Entry

Muhtasari

Nobody posts a transaction straight into a ledger account. Every credit sale, every credit purchase, every return and every cash movement is first listed in a book of original entry, a chronological list that gathers similar transactions together before they are summarised and posted. Get the books of original entry right and the ledger practically writes itself; get them wrong and every account fed from them is wrong too.

In this lesson you will learn the purpose of books of original entry, and you will prepare all seven: the purchases day book, the sales day book, the purchases returns book, the sales returns book, the three-column cash book, the petty cash book, and the journal, checking that every total genuinely casts correctly.

Malengo

Explain the purpose of books of original entry
Prepare the following books of original entry: purchases day book, sales day book, purchases returns book, sales returns book, three-column cash book, petty cash book, the journal

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Maelezo ya Somo

A book of original entry, also called a book of prime entry, is where a transaction is first recorded, before any posting to the ledger takes place. Each book specialises in one type of transaction: credit sales go in one book, credit purchases in another, cash movements in a third. Grouping similar transactions together this way means only a total, not every individual transaction, needs posting to some ledger accounts, which saves time and reduces the number of entries that can go wrong.

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Tathmini ya Somo

Hongera kwa kukamilisha somo la Books Of Original Entry. Sasa kwa kuwa umechunguza dhana na mawazo muhimu, ni wakati wa kuweka ujuzi wako kwa mtihani. Sehemu hii inatoa mazoezi mbalimbali maswali yaliyoundwa ili kuimarisha uelewaji wako na kukusaidia kupima ufahamu wako wa nyenzo.

Utakutana na mchanganyiko wa aina mbalimbali za maswali, ikiwemo maswali ya kuchagua jibu sahihi, maswali ya majibu mafupi, na maswali ya insha. Kila swali limebuniwa kwa umakini ili kupima vipengele tofauti vya maarifa yako na ujuzi wa kufikiri kwa makini.

Tumia sehemu hii ya tathmini kama fursa ya kuimarisha uelewa wako wa mada na kubaini maeneo yoyote ambapo unaweza kuhitaji kusoma zaidi. Usikatishwe tamaa na changamoto zozote utakazokutana nazo; badala yake, zitazame kama fursa za kukua na kuboresha.

Which book of original entry is used to record a credit sale of goods? A) The journal B) The purchases day book C) The sales day book D) The cash book Answer: C
A business transfers 200 from cash into its bank account. How is this recorded in the three-column cash book? A) As a credit note B) As a contra entry, credited in the cash column and debited in the bank column C) In the journal only D) It is not recorded, since no external party is involved Answer: B
A petty cash float is 50.00. During the month, 34.00 is spent. How much is needed to restore the imprest? A) 50.00 B) 34.00 C) 16.00 D) 84.00 Answer: B
Which book of original entry is used to record the purchase of a non-current asset on credit? A) The purchases day book B) The journal C) The cash book D) The purchases returns book Answer: B
In a three-column cash book, discount allowed is recorded on which side? A) The credit side, since it is a form of income B) The debit side, alongside the receipt it relates to C) It is not recorded in the cash book at all D) On both sides equally Answer: B

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Vitabu Vinavyopendekezwa

Pearson Edexcel International GCSE (9-1) Accounting Student Book

Manukuu: First edition

Mchapishaji: Pearson Education

Mwaka: 2018

ISBN: 978-0-435-18859-1

Maelezo: Endorsed student book covering the full 4AC1 specification with worked examples and exam-style questions.

Jifunze zaidi kutoka vyanzo huria

Sehemu ya kitabu Prepare a Subsidiary Ledger OpenStax · Principles of Accounting, Volume 1: Financial Accounting
"Principles of Accounting, Volume 1: Financial Accounting: Prepare a Subsidiary Ledger" by OpenStax, OpenStax, Rice University, licensed under CC BY-NC-SA 4.0 (https://creativecommons.org/licenses/by-nc-sa/4.0/). Source: https://openstax.org/books/principles-financial-accounting/pages/7-4-prepare-a-subsidiary-ledger. Access for free at https://openstax.org/books/principles-financial-accounting/pages/1-introduction
Sehemu ya kitabu Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries OpenStax · Principles of Accounting, Volume 1: Financial Accounting
"Principles of Accounting, Volume 1: Financial Accounting: Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries" by OpenStax, OpenStax, Rice University, licensed under CC BY-NC-SA 4.0 (https://creativecommons.org/licenses/by-nc-sa/4.0/). Source: https://openstax.org/books/principles-financial-accounting/pages/8-4-define-the-purpose-and-use-of-a-petty-cash-fund-and-prepare-petty-cash-journal-entries. Access for free at https://openstax.org/books/principles-financial-accounting/pages/1-introduction

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