UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS
General Certificate of Education Ordinary Level
PRINCIPLES OF ACCOUNTS
Paper 1 Multiple Choice
1 hour 15 minutes
Additional Materials: Multiple Choice Answer Sheet
Soft clean eraser
Soft pencil (type B or HB is recommended)
READ THESE INSTRUCTIONS FIRST
Write in soft pencil.
Do not use staples, paper clips, highlighters, glue or correction fluid.
Write your name, Centre number and candidate number on the answer sheet in the spaces
provided unless this has been done for you.
There are forty questions on this paper. Answer all questions. For each question there are four possible
answers A, B, C, and D.
Choose the one you consider correct and record your choice in soft pencil on the separate answer sheet.
Read the instructions on the Answer Sheet very carefully.
Each correct answer will score one mark. A mark will not be deducted for a wrong answer.
Any rough working should be done in this booklet.
Calculators may be used.
This document consists of 12 printed pages.
1 Which entry records a cheque paid to a supplier for goods bought on credit?
2 Amina sells goods to Yasmin on credit. They are found to be damaged.
Which document will Amina then send to Yasmin?
A copy invoice
B credit note
C debit note
D statement of account
3 Maurice sends faulty goods back to James.
In which book of prime entry would James record this transaction?
A general journal
B purchases returns journal
sales returns journal
The trial balance of J. Brown failed to agree.
A cheque for the purchase of a car had been debited