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Books of Prime Entry and Ledgers
Quick questions on The journals and day books: N(A)-Level Principles of Accounts
4short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.
What is the five main books of prime entry?Show answer
Cash and cheque transactions go in the cash book, which is covered separately.
What is q1?Show answer
State which journal records goods returned to a supplier. [1 mark]
What is q2?Show answer
A sales journal lists \200\ and \450$. State the total and where it is posted. [2 marks]
What is q3?Show answer
Explain one reason a business lists transactions in a journal before posting them. [2 marks]
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