Books of Prime Entry
Cash Book
Cash Book questions test your ability to prepare two- and three-column cash books, balance them, and identify contras. A consistent examiner favourite — expect 1–2 questions per paper.
6+
Papers
2021–25
Years Covered
⭐⭐⭐
High Frequency
What examiners look for
Always show your balance brought down. Common mistakes: forgetting the contra entry, wrong side for the bank column, and not ruling off correctly.
Key Concepts to Revise
Two-column Cash Book
Cash and bank columns, receipts on debit side, payments on credit side.
Three-column Cash Book
Adds a discount column — discounts allowed (debit) and received (credit).
Contra entries
Cash paid into bank or drawn from bank — both sides affected, marked ‘C’.
Balancing off
Balance c/d on the larger side, then balance b/d to start the next period.
Past Paper Questions
6 papers0452/22/M/J/25 — May/June 2025, Paper 22
✓ Mark scheme included on last page
0452/22/O/N/24 — Oct/Nov 2024, Paper 22
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0452/22/F/M/24 — Feb/Mar 2024, Paper 22
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0452/21/O/N/23 — Oct/Nov 2023, Paper 21
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0452/22/M/J/23 — May/June 2023, Paper 22
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0452/22/F/M/23 — Feb/Mar 2023, Paper 22
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