These ten questions use fictional businesses and practise the five skills in source evidence and original entry. They go from choosing a document to building a full trace.
Cover the answer, write your own working, then open the answer. All amounts are in RM and every trade discount is taken off before entering.
Questions
Q1 (easy). Before ordering, Aina Stationery asks Bintang Paper Supplies for a price, and Bintang replies in writing. Name the document and say whether an entry is made.
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The document is a quotation. It states a price offered, but nothing has been sold and nothing is owed, so no entry is made.
Q2 (easy). Which source document is used to write a credit purchase into the purchases day book?
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The supplier’s invoice. It shows the goods, the net amount after trade discount and the amount now owed.
Q3 (easy). An invoice from Sutera Trading shows 60 folders at RM4.50, less 20% trade discount. What is the net amount?
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List total: 60 × 4.50 = 270. Discount: 20% of 270 = 54. Net = 270 − 54 = RM216.
Check: 216 is 80% of 270, and 270 × 0.8 = 216.
Q4 (easy). Ten of those folders are faulty and returned. Sutera issues a credit note on the same terms. Find the credit note and the amount Aina now owes.
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List: 10 × 4.50 = 45. Discount: 20% of 45 = 9. Credit note = 45 − 9 = RM36.
Amount owed: 216 − 36 = RM180.
Check: 50 folders kept, 50 × 4.50 = 225, less 20% (45) = 180.
Q5 (medium). A customer returns goods to Aina. Which book of original entry is used, and which source document?
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The sales returns book, written from the credit note that Aina issues to the customer.
Q6 (medium). The purchases day book for April shows these net invoices: RM120.00, RM85.50 and RM214.50. All are credit purchases for resale. What is posted to the purchases account, and on which side?
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Total: 120.00 + 85.50 = 205.50, and 205.50 + 214.50 = RM420.00.
The total is posted to the debit side of the purchases account. Each supplier is credited with their own invoice.
Q7 (medium). Wira Tuition Centre returns goods of RM75 to Aina. A student writes: debit Wira RM75, credit purchases returns RM75. Explain the error and give the correct entry.
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The goods came back to Aina from her customer, so this is a sales return, not a purchases return.
The student’s entry increases Wira’s balance instead of reducing it. The correct entry is debit sales returns RM75 and credit Wira RM75.
Q8 (harder). Aina buys a delivery van for RM18,000 on credit from Jaya Motors. A student enters it in the purchases day book. Explain why that is wrong and what entry is used instead.
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The purchases day book is for goods bought to resell. A van is kept for use in the business, so it is a non-current asset.
It is recorded in the journal: debit motor vehicles RM18,000, credit Jaya Motors RM18,000.
Q9 (harder). The only entries in a business are: credit purchase RM300, purchases return RM40, credit sale RM500 and sales return RM80. Find each ledger balance and check that debits equal credits.
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| Account | Debit (RM) | Credit (RM) |
|---|---|---|
| Purchases | 300 | |
| Purchases returns | 40 | |
| Sales | 500 | |
| Sales returns | 80 | |
| Supplier (payable): 300 − 40 | 260 | |
| Customer (receivable): 500 − 80 | 420 | |
| Totals | 800 | 800 |
Debits: 300 + 80 + 420 = 800. Credits: 40 + 500 + 260 = 800. They agree.
Q10 (hardest). Bintang invoices Aina for 15 boxes of markers at RM9 each, less 10% trade discount. Only 12 boxes were delivered. Bintang issues a credit note for the 3 boxes not supplied. Find the original invoice, the credit note and the amount Aina owes, and name the two books involved.
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Invoice: 15 × 9 = 135. Discount: 10% of 135 = 13.50. Net = RM121.50.
Credit note: 3 × 9 = 27. Discount: 10% of 27 = 2.70. Net = RM24.30.
Owed: 121.50 − 24.30 = RM97.20.
Check: 12 × 9 = 108, less 10% (10.80) = 97.20. The invoice goes in the purchases day book and the credit note in the purchases returns book.
If you got these wrong
| What went wrong | Go to |
|---|---|
| Chose the wrong document, or recorded from an order or quotation (Q1, Q2) | Choose an appropriate source document |
| Added a credit note instead of subtracting it, or forgot trade discount (Q3, Q4, Q10) | Distinguish invoice and credit note effects |
| Put a non-stock item in the day book or mis-totalled it (Q6, Q8) | Record a credit purchase |
| Used the wrong returns book or accounts (Q5, Q7) | Handle a returned item |
| Debits and credits disagree and you do not know why (Q9) | Build a trace from document to ledger |
The double-entry and ledger trainer lets you try postings on screen, and the percentage-base explorer helps with discounts. Keep a record of each slip in the mistake log and retest queue so you can retest it later.
If one error type keeps returning even after revision, online one-to-one Accounting tuition can give you a teacher who reads your working line by line.