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ZIMSEC O-Level Principles of Accounting

5Subsidiary Books

Subsidiary Books in ZIMSEC O-Level Principles of Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Topic108 practice questions6 lessons

Overview

Forms 1 to 3: the books of original entry.

In this topic

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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  • Sales and purchases journals

    30 min

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  • Sales returns and purchases returns journals

    30 min

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  • The petty cash book and the imprest system

    35 min

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  • The general journal

    30 min

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Sample question

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

Subsidiary 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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