IGCSE Accounting (9–1) 0985 · Topic 2

Sources and recording of data: past paper questions

106 real questionsasked in 10 of the last 10 exam series2020–2026usually: Justify, Complete, Calculate, Show, State

Real questions on sources and recording of data

The newest 20 of 33 written questions, plus 73 multiple-choice. Open one to see it on the real paper.

0985/21 · May/June 2026 · Q1a[11]
Prepare Reggie’s petty cash book for the month of April 2026. Balance the petty cash book and bring down the balance at 1 May 2026. Ayed The amount of cash drawn from the bank account to restore the imprest on 1 April has been omitted from the cash book. When Reggie received his bank statement dated 30 April 2026, he i...
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0985/21 · May/June 2026 · Q1b[4]
Calculate the bank balance which was shown in the cash book at 30 April 2026. Reggie is considering using petty cash for receipts and payments of under $10 only. All other receipts would be required by bank transfer and all other payments would be made by bank transfer. The imprest amount would be reduced to $100. REQU...
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0985/21 · May/June 2026 · Q1c[5]
Advise Reggie whether or not he should require that all receipts over $10 are made by bank transfer and make all payments over $10 by bank transfer. Justify your answer by providing both advantages and disadvantages of making this change.
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0985/22 · May/June 2026 · Q1a(i)[3]
Prepare the sales account for March 2026. Show the transfer to the income statement for the year ended 31 March 2026. Saleh Sales account details $ date details
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0985/22 · May/June 2026 · Q1a(ii)[2]
Prepare the sales returns account for March 2026. Show the transfer to the income statement for the year ended 31 March 2026. Saleh Sales returns account details $ date details Saleh has provided the following additional information for March 2026. irrecoverable debts discount allowed bank transfers from credit custome...
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0985/22 · October/November 2025 · Q1a[7]
Date Details $ Date Details $ Zac Cash Book – bank columns Balance the account and bring down the balance at 1 April 2025. (a) Update the bank columns of Zac’s cash book.
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0985/22 · October/November 2025 · Q1d[1]
State what is meant by the term ‘dishonoured cheque’. On 5 April, Zac was notified that a cheque paid into his business bank account during March had been dishonoured. The cheque for $128 was from Ali, a credit customer. REQUIRED
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0985/22 · October/November 2025 · Q1e[2]
Complete the following table to show the journal entry required to record the dishonoured cheque in Zac’s accounts. A narrative is not required. Zac Journal Details Debit $ Credit $
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0985/21 · May/June 2025 · Q1a[4]
Prepare the opening journal entry at 1 March 2025. A narrative is required. $ $ Details Date Anika Journal Question 1 continues on page 4. Anika decided to maintain a petty cash book using the imprest system. The imprest amount is $150. On 1 March 2025, Anika drew the amount required for petty cash from the bank accoun...
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0985/21 · May/June 2025 · Q1b[11]
Prepare Anika’s petty cash book on page 5 for the month of March 2025. Balance the petty cash book, bring down the balance on 1 April 2025 and restore the imprest. Date 2025 Details Anika Petty Cash Book Total paid $ Motor expenses $ Office expenses $ Ledger accounts $ Total received $ On 21 March 2025, Anika purchased...
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0985/21 · May/June 2025 · Q1c[5]
Prepare the account for Sam in the books of Anika for March 2025. Balance the account and bring down the balance at 1 April 2025. Details $ Date Details $ Date Anika Sam account
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0985/21 · May/June 2025 · Q2e[4]
Prepare Mo’s rental income account for the year ended 31 December 2024. Total the account and bring down the balance at 1 January 2025. Mo Rental income account Date Details $ Date Details $ Mo has noticed that his gross margin and profit margin are higher than those of Barry. REQUIRED
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0985/22 · May/June 2025 · Q1a[12]
Complete Kadima’s cash book on page 3. Balance the cash book and bring down the balances at 1 April 2025. Discount allowed $ 50 $ Cash 840 $ Bank 2025 Date Kadima Cash Book Details Discount received $ $ Cash $ Bank Ĭ×Ċ®Ġ´íÈõÏĪÅĊßú¸þ× Balance b/d Details Mar 1 2025 Date Kadima has received a bank statement dated 31 Marc...
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0985/22 · October/November 2024 · Q1b[1]
What does the credit balance in the bank on 1 September 2024 represent?
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0985/22 · October/November 2024 · Q1c[5]
Prepare the account of Elizah as it would appear in Kalima’s books. Balance the account and bring down any balances on 1 October 2024. Kalima Elizah Account Date 2024 Details Amount $ Date 2024 Details Amount $
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0985/22 · October/November 2024 · Q3b[5]
Prepare the subscriptions account in the books of Sports T club for the year ending 31 December 2023. Balance the account and bring down the balances on 1 January 2024. Date Details $ Date Details $ Sports T club Subscriptions account for the year ended 31 December 2023
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0985/21 · May/June 2024 · Q1a[3]
Prepare the sales journal for April 2024. Total the sales journal and indicate the ledger account to which the total would be posted. Addo Sales journal Date Details $ $
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0985/21 · May/June 2024 · Q1e[5]
Advise Addo whether or not he should make these changes to his credit terms. Justify your answer by providing two advantages and two disadvantages of changing his credit terms.
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0985/22 · May/June 2024 · Q1a[3]
Calculate the amount required to restore the petty cash imprest on 1 May 2024. The petty cash book is one of the books of prime entry. REQUIRED
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0985/22 · May/June 2024 · Q1b(i)[1]
one other book of prime entry
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What examiners said

This was generally well answered with the recognition of the balance being a bank overdraf t. This understanding however was not always supported by a correct entry in the cashbook in part (a) of the question. Weaker answers mentioned ‘the balance f rom the previous month’, ‘the amount owing’ or ‘money in the bank’; these responses were either too vague or they were incorrect.
— Examiner report, October/November 2024, 0985/22 Q1(b) (Cambridge)

Candidates will be required, depending upon the question scenario, to update either a supplier or customer account. In this example, the credit transactions related to a customer account and there were many good answers. Often marks were missed by omitting discounts allowed upon bank receipts on the 14th September, information that should have been entered previously in the cash book in 1(a). Disc...
— Examiner report, October/November 2024, 0985/22 Q1(c) (Cambridge)

Club accounts require the preparation of a subscriptions account, as this will usually represent the main source of income for any sports or social club. The bookkeeping entries were standard with both opening and closing balances supplied and the only other requirement being to post the bank receipts correctly in order to arrive at the transfer f igure to the income and expenditure account. Howev...
— Examiner report, October/November 2024, 0985/22 Q3(b) (Cambridge)

Practise this topic

Answer these questions online and get each one marked against the official mark scheme, with what you missed and how to fix it.

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In the syllabus

1 0452.2.1.01 — outline the double entry system of book-keeping

outline the double entry system of book-keeping
process accounting data using the double entry system
prepare ledger accounts
post transactions to the ledger accounts
balance ledger accounts as required and make transfers to financial statements
interpret ledger accounts and their balances
recognise the division of the ledger into the sales ledger, the purchases ledger and the nominal (general)

2 0452.2.1.02 — process accounting data using the double entry system

process accounting data using the double entry system

3 0452.2.1.03 — prepare ledger accounts

prepare ledger accounts

4 0452.2.1.04 — post transactions to the ledger accounts

post transactions to the ledger accounts

5 0452.2.1.05 — balance ledger accounts as required and make transfers to financial statements

balance ledger accounts as required and make transfers to financial statements

6 0452.2.1.06 — interpret ledger accounts and their balances

interpret ledger accounts and their balances

7 0452.2.1.07 — recognise the division of the ledger into the sales ledger, the purchases ledger and the nominal (general)

recognise the division of the ledger into the sales ledger, the purchases ledger and the nominal (general)

8 0452.2.2.01 — recognise and understand the following business documents: invoice, debit note, credit note, statement

recognise and understand the following business documents: invoice, debit note, credit note, statement
complete pro-forma business documents
understand the use of business documents as sources of information: invoice, credit note, cheque

9 0452.2.2.02 — complete pro-forma business documents

complete pro-forma business documents

10 0452.2.2.03 — understand the use of business documents as sources of information: invoice, credit note, cheque

understand the use of business documents as sources of information: invoice, credit note, cheque

11 0452.2.3.01 — explain the advantage of using various books of prime entry

explain the advantage of using various books of prime entry
explain the use of and process accounting data in the books of prime entry: cash book, petty cash
post the ledger entries from the books of prime entry
distinguish between and account for trade discount and cash discounts
explain the dual function of the cash book as a book of prime entry and as a ledger account for bank
explain the use of and record payments and receipts made by bank transfers and other electronic
explain and apply the imprest system of petty cash.

12 0452.2.3.02 — explain the use of and process accounting data in the books of prime entry: cash book, petty cash

explain the use of and process accounting data in the books of prime entry: cash book, petty cash

13 0452.2.3.03 — post the ledger entries from the books of prime entry

post the ledger entries from the books of prime entry

14 0452.2.3.04 — distinguish between and account for trade discount and cash discounts

distinguish between and account for trade discount and cash discounts

15 0452.2.3.05 — explain the dual function of the cash book as a book of prime entry and as a ledger account for bank

explain the dual function of the cash book as a book of prime entry and as a ledger account for bank

16 0452.2.3.06 — explain the use of and record payments and receipts made by bank transfers and other electronic

explain the use of and record payments and receipts made by bank transfers and other electronic

17 0452.2.3.07 — explain and apply the imprest system of petty cash.

explain and apply the imprest system of petty cash.

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