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The Double-Entry System and Ledger Accounts
Practice Questions

20 CIE IGCSE Accounting questions on The Double-Entry System and Ledger Accounts, each with instant feedback and a full examiner-style mark scheme.

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✨ Revision guide includes key terms, worked examples and exam technique for The Double-Entry System and Ledger Accounts.

Try 2 sample questions on The Double-Entry System and Ledger Accounts

Question 1 · 1 mark · Difficulty 1/3

Which of the following correctly states the dual aspect of a transaction when a business pays rent by cheque?

  1. Debit Rent account; Credit Bank account
  2. Debit Bank account; Credit Rent account
  3. Debit Rent account; Credit Cash account
  4. Debit Capital account; Credit Bank account
Show answer & explanation
✓ Answer: A — Debit Rent account; Credit Bank account
Award 1 mark for identifying that rent (an expense) increases with a debit, and bank (an asset) decreases with a credit. B is incorrect — it reverses the entries, showing rent as a credit (decrease) and bank as a debit (increase). C is incorrect — the payment was by cheque, not cash. D is incorrect — rent is an expense account, not a reduction in capital.
Question 2 · 1 mark · Difficulty 2/3

Maria runs a retail business in São Paulo. She purchased goods on credit from Supplier Santos for $3,200. Which ledger accounts are affected and how?

  1. Debit Purchases $3,200; Credit Santos $3,200
  2. Debit Santos $3,200; Credit Purchases $3,200
  3. Debit Purchases $3,200; Credit Bank $3,200
  4. Debit Santos $3,200; Credit Cash $3,200
Show answer & explanation
✓ Answer: A — Debit Purchases $3,200; Credit Santos $3,200
Award 1 mark for correctly identifying that purchases (an expense) is debited and the supplier's personal account (a liability) is credited for a credit purchase. B is incorrect — it reverses the double entry. C is incorrect — no bank payment was made as goods were bought on credit. D is incorrect — no cash was paid and the entry is reversed.
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20 questions · 25 min · free

CIE IGCSE Accounting: The Double-Entry System and Ledger Accounts FAQ

How many CIE IGCSE Accounting questions on The Double-Entry System and Ledger Accounts are there on Kramizo?
Kramizo currently has 20 exam-board-aligned practice questions on The Double-Entry System and Ledger Accounts 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 The Double-Entry System and Ledger Accounts 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 The Double-Entry System and Ledger Accounts 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 The Double-Entry System and Ledger Accounts typically tested on CIE IGCSE Accounting papers?
The Double-Entry System and Ledger Accounts 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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