Cambridge IGCSE Accounting
2.3Books of prime entry
Books of prime entry in Cambridge IGCSE Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic128 practice questions7 lessons
Learning objectives
What the syllabus expects you to be able to do.
- 2.3.1Process data in the cash book, petty cash book, sales, purchases and returns journals and the general journal, and post the ledger entries.
- 2.3.2Treat trade discount and cash discount correctly.
- 2.3.3Explain the dual function of the cash book and record receipts and payments by cash, cheque, card and transfer.
- 2.3.4Explain and apply the imprest system and weigh the benefits and limitations of keeping cash on the premises.
- 2.3.5Evaluate manual and digital methods for the original entry of transactions.
Lessons
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Manual and digital accounting records
25 min
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Sales and purchases journals
30 min
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Sales returns and purchases returns journals
30 min
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The general journal
30 min
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The petty cash book and the imprest system
35 min
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The two-column cash book
35 min
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Trade and cash discounts and the three-column cash book
35 min
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Sample question
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