What this practice covers
These questions are drawn from past CIE 9706 Accounting papers and filtered to books of prime entry and ledgers. 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 and ledgers, 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, or saying the sales journal is part of double entry. The journals are lists; the double entry happens when they are posted.
- Recording trade discount as an expense.
- Forgetting that the cash book is both a book of prime entry and a ledger account.
- Posting the total of the sales journal to each customer as well as to sales, so the entry is doubled.
- Saying credit notes go in the sales or purchases journal. They go in the returns journals.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Books of prime entry and ledgers revision notes.