Sources and recording of data: past paper questions
Real questions on sources and recording of data
The newest 20 of 68 written questions, plus 101 multiple-choice. Open one to see it on the real paper.
- 7707/22 · 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.
See it on the paper → - 7707/22 · 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
See it on the paper → - 7707/22 · 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 $
See it on the paper → - 7707/23 · October/November 2025 · Q1a[12]
Prepare Sid’s petty cash book for the month of April on page 3. Balance the petty cash book at 30 April 2025 and bring down the balance at 1 May 2025. Restore the float to the agreed level. Ĭ×Ċ®Ġ´íÈõÏĪÅĊàù·þ× 350 Total received $ Date Details Total paid $ Cleaning $ Fuel $ Office expenses $ Travel expenses $ Ledger acc...
See it on the paper → - 7707/23 · October/November 2025 · Q1b[1]
State the name of the system used to maintain petty cash books.
See it on the paper → - 7707/23 · October/November 2025 · Q1c[1]
State one advantage of operating a petty cash account.
See it on the paper → - 7707/23 · October/November 2025 · Q1d[2]
Sid made the following transactions during the month of May 2025: • withdrew $1500 cash from the business bank account for his own personal use • bought car parts on credit from AB Autoparts. The list price of the parts was $830 but was subject to 20% trade discount. REQUIRED (d) State two reasons why there might be a...
See it on the paper → - 7707/23 · October/November 2025 · Q1e[4]
Show the journal entries to record these transactions. Narratives are not required. Debit $ Credit $ Details Sid Journal
See it on the paper → - 7707/23 · October/November 2025 · Q2b[1]
State one advantage of maintaining a sales journal.
See it on the paper → - 7707/23 · October/November 2025 · Q2c[2]
Complete the following table by indicating the name of the source document that Jenny would use to make entries in her books of prime entry. Book of prime entry Source document Issued or Received Sales journal Purchases returns journal State whether the source document is issued or received by Jenny.
See it on the paper → - 7707/23 · October/November 2025 · Q2d(i)[1]
cash discount (i)
See it on the paper → - 7707/23 · October/November 2025 · Q2d(ii)[1]
trade discount. Jenny has received goods from one of her credit suppliers. When she inspected the goods, she found they were faulty. REQUIRED
See it on the paper → - 7707/23 · October/November 2025 · Q2e[1]
Name the document Jenny would issue to her supplier to record the receipt of these faulty goods. Jenny currently does not maintain a provision for doubtful debts. When all reasonable steps to obtain payment from credit customers have failed, she writes off the debt. Her colleague has advised her that she should create...
See it on the paper → - 7707/21 · 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...
See it on the paper → - 7707/21 · 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...
See it on the paper → - 7707/21 · 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
See it on the paper → - 7707/22 · 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´íÈõÏĪÅĊÞú·þ× Balance b/d Details Mar 1 2025 Date Kadima has received a bank statement dated 31 Marc...
See it on the paper → - 7707/22 · May/June 2025 · Q4a[11]
Prepare the journal entries on page 15 to correct errors 1–5. Narratives are not required. Bilal Journal Error number Details Debit $ Credit $ The balance on the capital account at 1 January 2024 was $6200. Before correcting the errors: • original profit for the year was $12 930 • drawings were $11 260. REQUIRED
See it on the paper → - 7707/22 · May/June 2025 · Q5a[4]
Prepare Rexford’s purchases ledger control account for the year to 31 December 2024. Balance the account and bring down the balance at 1 January 2025. Rexford Purchases ledger control account Date Details $ Date Details $
See it on the paper → - 7707/22 · October/November 2024 · Q1a[13]
Balance the account and bring down the balances on 1 October 2024. (a) Prepare Kalima’s cash book on the page opposite, for September 2024. Details Cash $ Bank $ Date 2024 Kalima Cash book Details Discount Received $ Cash $ Bank $ Discount allowed $ Date 2024
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What examiners said
The first activity for recording accounting documentation is via the books of prime entry. In this scenario it required sales invoices and sales returns to be entered into the correct journals. Entries for Bwana were usually correctly entered, Naomi was invariably incorrect due to the need to deduct trade discounts of $41 and $23 before entering into the sales journal. Trade discount does not ente...
— Examiner report, October/November 2023, 7707/22 Q1(a) (Cambridge)
Sales returns follow the same approach with trade discount needing to be deducted from Naomi’s entry with the incorrect result of $20 regularly seen. Errors regarding narratives again applied here.
— Examiner report, October/November 2023, 7707/22 Q1(b) (Cambridge)
The sales and return entries for Naomi needed to be transferred into her personal account. Sales were often labelled as purchases, with figures often reversed and a balance brought forward of $450 was either omitted or appeared as an opening credit balance. Similarly, discount allowed was often omitted or shown as discount received as a debit entry. The transfer of sales (and purchases information...
— Examiner report, October/November 2023, 7707/22 Q1(c) (Cambridge)
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