ZIMSEC A-Level Accounting
1.3Double entry up to the Trial Balance
Double entry up to the Trial Balance in ZIMSEC A-Level Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic133 practice questions6 lessons
Learning objectives
What the syllabus expects you to be able to do.
- 1.3.1Explain double entry, identify the two accounts in a transaction and record business transactions in the ledger, balancing off accounts.
- 1.3.2Record expenses and income with prepayments and accruals, non-current assets, liabilities and capital.
- 1.3.3Prepare accounts for disposals of non-current assets, provision for depreciation, bad debts and allowances for doubtful debts.
- 1.3.4Draft adjusting journal entries for accruals, prepayments and depreciation and extract a trial balance from the ledger.
Lessons
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Accruals and prepayments of expenses and income in the ledger
50 min
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Depreciation: causes, methods and accounting entries
45 min
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Disposal of non-current assets: profit, loss and part-exchange
45 min
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Double entry, the accounting equation and ledger accounts
55 min
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Irrecoverable (bad) debts, recoveries and allowances for doubtful debts
50 min
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The trial balance: preparation, purpose and limitations
35 min
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Sample question
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