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Cambridge IGCSE Accounting practice

Paper 2 structured question: Control accounts

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Control accounts

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Paper 2Structured Written Paper3 marks

A business has the following purchases transactions:

Data Table

Purchases Transactions

The table below shows the purchases transactions for the month.

Transaction TypeAmount
Credit Purchases£4,000
Cash Purchases£1,500
Returns£300
Irrecoverable Debts£150
Cash Discounts£100
  1. a

    Calculate the total amount for the purchases control account for the month.

    Aim for approximately 3 distinct marking points.

    [3]

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Paper 2 structured question: Control accounts

Paper 2Structured Written Paper3 marks

Data Table

Monthly Transactions

The table below shows the transactions for the month.

Transaction TypeAmount
Credit Sales£5,000
Cash Sales£2,000
Returns£500
Irrecoverable Debts£300
Cash Discounts£200
  1. a

    Prepare the control account for sales for the month.

    Aim for approximately 3 distinct marking points.

    [3]