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Books of Prime Entry and Ledgers
Quick questions on The sales and purchases journals explained: O-Level Principles of Accounts
5short 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 are the day books?Show answer
A day book (journal) lists one type of credit transaction in date order, taken from the source documents. There are four:
What are posting to the ledgers?Show answer
When a journal is posted, the double entry is completed:
What is q1?Show answer
Name the four day books and one source document for each. [4 marks]
What is q2?Show answer
A purchases journal totals \5\,000$. State the posting to the Purchases account. [1 mark]
What is q3?Show answer
Explain why credit sales are listed in a journal before being posted. [2 marks]
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