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ZIMSEC A-Level Accounting

1.5Control Applications

Control Applications in ZIMSEC A-Level Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic46 practice questions2 lessons

Overview

The matrix names this sub-topic 'Control Applications'; its rows cover control accounts and the cash book and bank reconciliation.

Learning objectives

What the syllabus expects you to be able to do.

  1. 1.5.1Explain the importance of control applications and the differences between control accounts and personal ledger accounts.
  2. 1.5.2Prepare control accounts, adjust them and personal accounts for errors and reconcile personal ledger balances to control account balances.
  3. 1.5.3Update the cash book, prepare bank reconciliation statements, treat a bank overdraft and correct errors in the cash book and on bank statements.

Lessons

  • Control accounts and personal ledger reconciliation

    50 min

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  • Updated cash book and bank reconciliation statements

    45 min

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Sample question

A sample question on this topic. Answer it, check it, then read the worked answer.

Control Applications: sample question

1 mark

Which item on the bank statement requires an entry in the cash book?

Choose one answer

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