Skip to content
BvunzoHub

Menu

Get full accessSign in

ZIMSEC O-Level Principles of Accounting

6The Ledger

The Ledger in ZIMSEC O-Level Principles of Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Topic61 practice questions3 lessons
Practise this topicAll Principles of Accounting topics

Overview

Forms 1 to 3: classification, posting and balancing of ledger accounts, folio numbers and the types of ledger.

Learning objectives

What the syllabus expects you to be able to do.

  1. 6.1Form 1: classify transactions, post entries from the subsidiary books to the ledger and balance the accounts.
  2. 6.2Forms 2 and 3: use folio numbers and post entries to the trade receivables ledger, trade payables ledger and general ledger.
  3. 6.3Forms 1 to 3: explain the entries in ledger accounts and interpret their final balances.

Lessons

  • Divisions of the ledger: sales, purchases and nominal ledgers

    30 min

    Full access

  • Posting, balancing and interpreting ledger accounts

    35 min

    Full access

  • The double entry system: debits and credits

    35 min

    Full access

Join to read every lesson, or see what Full access includes.

Sample question

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

The Ledger: sample question

1 mark

Chipo buys sewing machines for her tailoring business on credit from Mutare Machinery. In which ledger is the account of Mutare Machinery kept in Chipo's books?

Choose one answer

Turn The Ledger into a strength.

Practise with instant marking, see your mastery grow and get a study plan built around your exam date.

Start learningPrinciples of Accounting topics