What this practice covers
These questions are drawn from past CIE 0452 Accounting papers and filtered to the double entry system. 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.
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What examiners see students get wrong here
These are the errors that cost marks on the double entry system, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Reading a credit in the cash book as money received.
- Debiting the supplier when buying goods on credit. The supplier is credited.
- Entering a van purchase in the purchases account.
- Treating drawings as an expense.
- Putting the balance c/d on the larger side.
- Forgetting to bring the balance down, so the account is left with no opening figure.
- Recording only one side of a transaction.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: The double entry system revision notes.