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ZIMSEC O-Level Principles of Accounting

5.1Cash books

Cash books in ZIMSEC O-Level Principles of Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic39 practice questions2 lessons

Overview

Form 1: the two-column cash book. Form 2: the three-column cash book, trade and cash discounts.

Learning objectives

What the syllabus expects you to be able to do.

  1. 5.1.1Form 1: record transactions in a two-column cash book and interpret its entries.
  2. 5.1.2Form 2: define and calculate trade and cash discounts and record transactions in a three-column cash book.

Lessons

  • 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

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

Cash books: sample question

1 mark

Rudo pays US$500 of the shop's cash into the business bank account. How is this recorded in her two-column cash book?

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