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HomeCIE IGCSE AccountingBooks of Prime Entry: Cash Book and Journals
CIE · IGCSE · Accounting

Books of Prime Entry: Cash Book and Journals
Practice Questions

20 CIE IGCSE Accounting questions on Books of Prime Entry: Cash Book and Journals, each with instant feedback and a full examiner-style mark scheme.

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Try 2 sample questions on Books of Prime Entry: Cash Book and Journals

Question 1 · 1 mark · Difficulty 1/3

Which book of prime entry is used to record credit purchases of goods for resale?

  1. Cash book
  2. Purchases journal
  3. Sales journal
  4. General journal
Show answer & explanation
✓ Answer: BPurchases journal
Award 1 mark for identifying the purchases journal (also known as purchases day book) as the book of prime entry for credit purchases of goods for resale. A is incorrect — the cash book records cash and bank transactions only. C is incorrect — the sales journal records credit sales, not purchases. D is incorrect — the general journal records non-routine transactions such as opening entries and corrections.
Question 2 · 1 mark · Difficulty 1/3

Which of the following transactions would be recorded in the general journal?

  1. Cash sales to a customer
  2. Credit purchase of goods for resale
  3. Correction of an error of commission
  4. Payment to a supplier by cheque
Show answer & explanation
✓ Answer: CCorrection of an error of commission
Award 1 mark for identifying that error corrections are recorded in the general journal. A is incorrect — cash sales are recorded in the cash book. B is incorrect — credit purchases of goods for resale are recorded in the purchases journal. D is incorrect — payments by cheque are recorded in the cash book (bank column).
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20 questions · 25 min · free

CIE IGCSE Accounting: Books of Prime Entry: Cash Book and Journals FAQ

How many CIE IGCSE Accounting questions on Books of Prime Entry: Cash Book and Journals are there on Kramizo?
Kramizo currently has 20 exam-board-aligned practice questions on Books of Prime Entry: Cash Book and Journals for CIE IGCSE Accounting, with new questions added every week. Each question gives you instant feedback and a full examiner-style mark scheme that tells you exactly what would earn marks on a real CIE paper. The questions span the full difficulty range — from straightforward recall (level 1) right up to multi-step reasoning and evaluation (level 3) — so the bank works for first-pass revision and final exam-week stress testing alike.
Is Kramizo free for CIE IGCSE students preparing for Accounting?
Yes — completely free. Every student gets 45 questions a day on the free plan, with no card required and no trial countdown. That free quota works across every subject and every topic in our bank, so you can mix Books of Prime Entry: Cash Book and Journals practice with other Accounting topics or even switch to a totally different CIE subject without paying anything. Kramizo's optional Pro plan removes the daily cap and adds detailed progress analytics, but the free tier is the real product — used by thousands of GCSE, IGCSE and CSEC students.
Are the Books of Prime Entry: Cash Book and Journals questions aligned to the official CIE IGCSE Accounting syllabus?
Every question is written against the published CIE IGCSE Accounting specification, including the exact command words (state, describe, explain, calculate, evaluate, etc.), mark allocations, and difficulty tier you'd see on a real CIE paper. Explanations are written in the style of official examiner mark schemes — they tell you what is being awarded marks and why distractors are wrong, not just whether you got it right. The bank is continually refined to match the latest syllabus updates from CIE.
How is Books of Prime Entry: Cash Book and Journals typically tested on CIE IGCSE Accounting papers?
Books of Prime Entry: Cash Book and Journals appears across multiple question types on real CIE IGCSE Accounting papers — most commonly as multiple-choice questions in the objective section, structured short-answer questions in the main paper, and occasionally as part of an extended response. Kramizo's practice bank reflects that mix: 4-option MCQs, true/false statements, fill-in-the-blank key terms, multi-select questions, and ordering questions. Working through the bank gives you exposure to every question style examiners actually use.

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