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HomeCXC CAPE AccountingBooks of original entry and ledgers
CXC CAPE · · Accounting

Books of original entry and ledgers
Practice Questions

40 CXC CAPE Accounting questions on Books of original entry and ledgers, 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 Books of original entry and ledgers.

Try 2 sample questions on Books of original entry and ledgers

Question 1 · 1 mark · Difficulty 1/3

What is a book of original entry?

  1. The register of non-current assets owned by the business
  2. The statement sent to a customer at the end of the month
  3. The ledger account in which a transaction is finally summarised
  4. The first accounting record a transaction enters, before it is posted to the ledger
Show answer & explanation
✓ Answer: DThe first accounting record a transaction enters, before it is posted to the ledger
Award 1 mark. Also called a day book, a subsidiary book or a book of prime entry — all four names mean the same thing.
Question 2 · 1 mark · Difficulty 1/3

Which transactions are recorded in the sales day book?

  1. All sales, whether for cash or on credit
  2. Credit sales only
  3. Cash sales only
  4. Credit sales and sales returns together
Show answer & explanation
✓ Answer: BCredit sales only
Award 1 mark. Cash sales go straight into the cash book, and sales returns have a day book of their own driven by credit notes.
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20 questions · 25 min · free

CXC CAPE Accounting: Books of original entry and ledgers FAQ

Is Kramizo free for CXC CAPE 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 original entry and ledgers practice with other Accounting topics or even switch to a totally different CXC CAPE 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 original entry and ledgers questions aligned to the official CXC CAPE Accounting syllabus?
Every question is written against the published CXC CAPE Accounting specification, including the exact command words (state, describe, explain, calculate, evaluate, etc.), mark allocations, and difficulty tier you'd see on a real CXC CAPE 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 CXC CAPE.
How is Books of original entry and ledgers typically tested on CXC CAPE Accounting papers?
Books of original entry and ledgers appears across multiple question types on real CXC CAPE 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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