What this practice covers
These questions are drawn from past CIE 0452 Accounting papers and filtered to books of prime entry. You answer, you find out immediately whether you were right, and you get the reasoning for the correct option and for each distractor. Wrong answers go to a mistakes locker so you can come back to exactly those.
Practice is free. You need an account only so your progress and your mistakes are still there next time.
Start practising practice questions →
What examiners see students get wrong here
These are the errors that cost marks on books of prime entry, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Putting cash sales in the sales journal.
- Calling a book of prime entry a ledger.
- Balancing the discount columns of the cash book as though they were part of double entry.
- Reimbursing petty cash with the full imprest instead of with the amount spent.
- Posting the journal total to each personal account as well as to the nominal account.
- Writing a journal entry with no narrative.
- Recording a contra entry twice by posting it to another ledger account.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Books of prime entry revision notes.