Question 2May/Jun 20269706/111 mark
Which item is entered in the general journal?
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BCorrect answer
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About Books of prime entry
Books of prime entry: the sales, purchases and returns journals, the cash book and the general journal, and posting from them to the ledger.
15 past paper questions on this topic since 2021, across 9 exam sessions.
How often it comes up
| Year | Paper 1 | Paper 2 | Total | Chart |
|---|---|---|---|---|
| 2026 | 3 | 0 | 3 | |
| 2025 | 3 | 0 | 3 | |
| 2024 | 3 | 0 | 3 | |
| 2023 | 3 | 0 | 3 | |
| 2022 | 2 | 0 | 2 | |
| 2021 | 0 | 1 | 1 |
Every 2025–2026 question on Books of prime entry
The whole topic on one page, with answers. Printing this page prints just this list.
Paper 1 · Multiple choice (6)
Question 2May/Jun 20269706/131 mark
Which item is entered in the general journal?
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Question 3Feb/Mar 20269706/121 mark
The owner of a business settled the account of a trade payable by a bank transfer of $760 after deducting a cash discount of 5%. What correctly records the entry for the cash discount in the cash book of the business?
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Question 3Oct/Nov 20259706/111 mark
What are the documents to verify the existence of a sales transaction?
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Question 11Oct/Nov 20259706/111 mark
A sales invoice to Jane has not been recorded in the books of prime entry. Which accounts are affected by this error?
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Question 9Oct/Nov 20259706/121 mark
The total of the discount column on the debit side of the cash book had been debited to the discount received account. Which accounts will be used to correct this error?
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9 more questions from 2021–2024
🔒 Unlock every Books of prime entry question from 2021–2024
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A few of them
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AS Level Accounting questions by topic
Each topic opens this practice tool with only that topic’s questions, plus how often it comes up and every question on it in one list.
- Ch 2Double-entry bookkeeping: Credit transactions
- Ch 3Books of prime entry
- Ch 5The classification of accounts and division of the ledger
- Ch 6The trial balance
- Ch 7Statement of profit or loss
- Ch 8Statements of financial position for sole traders
- Ch 9Accounting concepts
- Ch 10Accruals and prepayments (the matching concept)
- Ch 11Accounting for the depreciation of non-current assets
- Ch 12Irrecoverable debts
- Ch 13Bank reconciliation statements
- Ch 14Control accounts
- Ch 15The correction of errors
- Ch 16Incomplete records
- Ch 17Incomplete records: Further considerations
- Ch 18Partnership accounts
- Ch 19Partnership changes
- Ch 21An introduction to limited company accounts
- Ch 22Limited companies: Further considerations
- Ch 27Computerised accounting systems
- Ch 30Accounting information for stakeholders
- Ch 32Costing of materials and labour
- Ch 33Absorption costing
- Ch 34Unit, job and batch costing
- Ch 35Marginal costing
- Ch 37Budgeting and budgetary control