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ZIMSEC O-Level Principles of Accounting

5.2Sales, purchases and returns journals

Sales, purchases and returns journals in ZIMSEC O-Level Principles of Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic35 practice questions2 lessons
Practise this topicAll Principles of Accounting topics

Overview

Form 1: sales journal, purchases journal, sales returns journal and purchases returns journal.

Learning objectives

What the syllabus expects you to be able to do.

  1. 5.2.1Form 1: label the columns of the subsidiary books, classify transactions and record them in the correct journal.
  2. 5.2.2Form 1: explain and interpret the entries in the subsidiary books.

Lessons

  • Sales and purchases journals

    30 min

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  • Sales returns and purchases returns journals

    30 min

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Sample question

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

Sales, purchases and returns journals: sample question

1 mark

Goods are returned to a supplier, Chinhoyi Traders. Which entries record this in the ledger of the business that returned them?

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