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Books of Original Entry and Discounts · CSEC Principles of Accounts

23 past-paper questions on Books of Original Entry and Discounts, part of Section 3: Books of Original Entry, from every CSEC Principles of Accounts paper on Quelpr.

  1. 1(a)(i)6 marks· CSEC Principles of Accounts · 2022 · Paper 2Record the petty cash transactions for TD Salon for April 2022 in the provided petty cash book.
  2. 1(a)(ii)2 marks· CSEC Principles of Accounts · 2022 · Paper 2Total, balance and rule the petty cash book at the end of April.
  3. 1(a)(iii)1 mark· CSEC Principles of Accounts · 2022 · Paper 2Record the entry in the petty cash book on 1 May 2022 to replenish the petty cash fund.
  4. 2(b)(i)1 mark· CSEC Principles of Accounts · January 2009 · Paper 2Indicate which of the five transactions would normally be entered in another book of original entry.
  5. 2(a)(i)12 marks· CSEC Principles of Accounts · January 2010 · Paper 2Write up and balance Clouden's three-column cash book.
  6. 2(a)(ii)1 mark· CSEC Principles of Accounts · January 2010 · Paper 2Indicate what the closing balance on the Bank Account signifies.
  7. 2(b)(i)6 marks· CSEC Principles of Accounts · January 2010 · Paper 2Record the invoices received by Mr. Clouden in the appropriate Day Book showing correct net amounts owed.
  8. 2(b)(ii)1 mark· CSEC Principles of Accounts · January 2010 · Paper 2If Mr. Clouden pays L. J. Enterprises within the month, what would be the amount of his cash discount?
  9. 1(a)3 marks· CSEC Principles of Accounts · January 2011 · Paper 2Write the narratives required to complete the journal entries on May 1, May 8 and May 25.
  10. 1(b)(i)3 marks· CSEC Principles of Accounts · January 2011 · Paper 2Identify THREE journals (day books), other than the General Journal, which JZ Variety Store can use.
  11. 1(b)(ii)3 marks· CSEC Principles of Accounts · January 2011 · Paper 2Explain the use of EACH journal (day book) identified in (b)(i).
  12. 5(c)13 marks· CSEC Principles of Accounts · January 2012 · Paper 2Enter the specified transactions for May 2011 into the Cash Book.
  13. 3(a)(i)1 mark· CSEC Principles of Accounts · January 2016 · Paper 2State what type of discount was given on May 2.
  14. 3(a)(ii)14 marks· CSEC Principles of Accounts · January 2016 · Paper 2Record the given transactions in the Cash Book and balance the Cash Book at month end.
  15. 3(b)11 marks· CSEC Principles of Accounts · January 2017 · Paper 2Prepare the three-column Cash Book for Stress Ease Enterprises for the month ended 30 April 2016.
  16. 1(c)6 marks· CSEC Principles of Accounts · January 2018 · Paper 2Using the provided ledger form, prepare the cash account and balance the account at the end of the month.
  17. 3(a)9 marks· CSEC Principles of Accounts · May/June 2011 · Paper 2Draw up the three-column Cash Book for Chris Luder and Sons for the month of April 2011.
  18. 3(b)8 marks· CSEC Principles of Accounts · May/June 2011 · Paper 2Using the worksheet provided, draw up the Petty Cash Book for Chris Luder and Sons for the month of April 2011.
  19. 4(c)(i)5 marks· CSEC Principles of Accounts · May/June 2015 · Paper 2Record the transactions in the correctly labelled day books provided. (Include folio references.)
  20. 4(c)(ii)4 marks· CSEC Principles of Accounts · May/June 2015 · Paper 2Total EACH day book at the end of the period. (Narratives required.)
  21. 1(a)(i)2 marks· CSEC Principles of Accounts · May/June 2017 · Paper 2List any two journals that would provide some of the given information.
  22. 2(b)(i)1 mark· CSEC Principles of Accounts · May/June 2017 · Paper 2State what kind of entry is represented by the transaction on 03 July 2016.
  23. 2(b)(ii)9 marks· CSEC Principles of Accounts · May/June 2017 · Paper 2Prepare the two-column Cash Book of Phoenix Processors for the month of July 2016, incorporating the transactions of the first week and the remainder of the month.