| 1 | What is petty cash and the petty cash book? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Beginner |
| 2 | How is the petty cash book reimbursed and posted? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Intermediate |
| 3 | Why might the petty cash book not balance and how do you investigate? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Intermediate |
| 4 | How do you post the totals of an analysed petty cash book with VAT? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Advanced |
| 5 | What is the cash book? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Beginner |
| 6 | What is the difference between a single, two, and three-column cash book? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Beginner |
| 7 | What is a petty cash voucher? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Beginner |
| 8 | What is the difference between cash and bank columns in the cash book? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Beginner |
| 9 | How do you balance the cash book? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Beginner |
| 10 | What is the difference between the cash book and the bank statement? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Beginner |
| 11 | What does a debit balance and a credit balance mean in the cash book? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Beginner |
| 12 | What is the difference between cash and bank in bookkeeping? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Beginner |
| 13 | What is the imprest system for petty cash? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Intermediate |
| 14 | What is a contra entry in the cash book? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Intermediate |
| 15 | How do discounts allowed and received appear in the three-column cash book? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Intermediate |
| 16 | What internal controls apply to cash and petty cash handling? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Intermediate |
| 17 | What entries arise from bank charges, interest, and standing orders in the cash book? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Intermediate |
| 18 | How is the receipt of capital or a loan recorded in the cash book? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Intermediate |
| 19 | How are drawings recorded in the cash book? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Intermediate |
| 20 | What is the treatment of cash discounts versus the cash received in the cash book? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Intermediate |
| 21 | How is petty cash treated at the period end for the financial statements? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Advanced |
| 22 | How do you record dishonoured (bounced) cheques in the cash book? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Advanced |
| 23 | How is the analysis (columnar) cash book useful and how is it posted? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Advanced |
| 24 | How do you record wages paid net, with deductions, through the cash book? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Advanced |
| 25 | Why must cash receipts be banked promptly? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Beginner |
| 26 | What is a two-column versus three-column difference in one line? Bookkeeping › Cash Book & Petty Cash | Bookkeeping | Cash Book & Petty Cash | Beginner |
| 27 | Why is the cash book considered both a book of prime entry and a ledger account? Bookkeeping › Books of Prime Entry | Bookkeeping | Books of Prime Entry | Intermediate |
| 28 | What are books of prime entry? Bookkeeping › Books of Prime Entry | Bookkeeping | Books of Prime Entry | Beginner |
| 29 | What is the difference between a book of prime entry and a ledger? Bookkeeping › Books of Prime Entry | Bookkeeping | Books of Prime Entry | Intermediate |
| 30 | What is a trade discount and how is it treated in the day books? Bookkeeping › Books of Prime Entry | Bookkeeping | Books of Prime Entry | Intermediate |
| 31 | What is a remittance advice and how does it relate to the books of prime entry? Bookkeeping › Books of Prime Entry | Bookkeeping | Books of Prime Entry | Intermediate |
| 32 | How does a settlement (cash) discount get recorded compared with a trade discount? Bookkeeping › Books of Prime Entry | Bookkeeping | Books of Prime Entry | Advanced |
| 33 | Why do the cash book and bank statement balances differ? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Beginner |
| 34 | What is the adjusted (corrected) cash book balance? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Beginner |
| 35 | Which differences require an adjustment to the cash book and which do not? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Intermediate |
| 36 | How do you reconcile when starting from the cash book balance instead of the statement? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Intermediate |
| 37 | What is the correct order: update the cash book first or reconcile the statement first? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Intermediate |
| 38 | What is a source document and why is it important? Bookkeeping › Books of Prime Entry | Bookkeeping | Books of Prime Entry | Beginner |
| 39 | How does bank feed and bank reconciliation work in accounting software? Bookkeeping › Computerized Bookkeeping | Bookkeeping | Computerized Bookkeeping | Intermediate |
| 40 | What is the benefit of automatic bank rules/matching in software? Bookkeeping › Computerized Bookkeeping | Bookkeeping | Computerized Bookkeeping | Intermediate |
| 41 | What is a credit customer versus a cash customer? Bookkeeping › Sales & Purchase Ledgers | Bookkeeping | Sales & Purchase Ledgers | Beginner |
| 42 | How do you correct an error where cash discount allowed was posted to discount received? Bookkeeping › Correcting Errors | Bookkeeping | Correcting Errors | Advanced |
| 43 | How do you correct a complete reversal of entries for a cash payment? Bookkeeping › Correcting Errors | Bookkeeping | Correcting Errors | Advanced |
| 44 | What is a statement of account sent to customers? Bookkeeping › Sales & Purchase Ledgers | Bookkeeping | Sales & Purchase Ledgers | Beginner |
| 45 | What documents update the sales and purchases ledgers? Bookkeeping › Sales & Purchase Ledgers | Bookkeeping | Sales & Purchase Ledgers | Beginner |
| 46 | What is a bank reconciliation? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Beginner |
| 47 | What is an unpresented cheque? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Beginner |
| 48 | What is an outstanding lodgement (deposit in transit)? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Beginner |
| 49 | How is an overdrawn bank balance treated in a reconciliation? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Beginner |
| 50 | How often should bank reconciliations be performed? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Beginner |
| 51 | What is a direct debit and how does it appear in reconciliation? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Beginner |
| 52 | What is a standing order? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Beginner |
| 53 | What is a credit transfer (bank giro) received? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Beginner |
| 54 | What documents are needed to perform a bank reconciliation? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Beginner |
| 55 | What does 'reconciling item' mean? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Beginner |
| 56 | Where do drawings appear in the trial balance and financial statements? Bookkeeping › Trial Balance | Bookkeeping | Trial Balance | Beginner |
| 57 | How is a customer's account in the sales ledger written up? Bookkeeping › Sales & Purchase Ledgers | Bookkeeping | Sales & Purchase Ledgers | Intermediate |
| 58 | How is a supplier's account in the purchases ledger written up? Bookkeeping › Sales & Purchase Ledgers | Bookkeeping | Sales & Purchase Ledgers | Intermediate |
| 59 | What is an aged receivables (debtors) analysis and why is it used? Bookkeeping › Sales & Purchase Ledgers | Bookkeeping | Sales & Purchase Ledgers | Intermediate |
| 60 | How is a refund to a customer or from a supplier recorded? Bookkeeping › Sales & Purchase Ledgers | Bookkeeping | Sales & Purchase Ledgers | Intermediate |
| 61 | What entries appear in the sales ledger control account? Bookkeeping › Control Accounts | Bookkeeping | Control Accounts | Intermediate |
| 62 | What entries appear in the purchases ledger control account? Bookkeeping › Control Accounts | Bookkeeping | Control Accounts | Intermediate |
| 63 | What is the effect of a discount allowed on the control accounts? Bookkeeping › Control Accounts | Bookkeeping | Control Accounts | Intermediate |
| 64 | What are the steps to prepare a bank reconciliation? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Intermediate |
| 65 | How does a bank reconciliation help detect fraud or error? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Intermediate |
| 66 | What causes a bank reconciliation not to balance and how do you investigate? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Intermediate |
| 67 | What is a complete reversal of entries? Bookkeeping › Correcting Errors | Bookkeeping | Correcting Errors | Intermediate |
| 68 | How is an early-settlement discount received from a supplier recorded? Bookkeeping › Sales & Purchase Ledgers | Bookkeeping | Sales & Purchase Ledgers | Intermediate |
| 69 | How do you record goods taken by the owner from inventory (drawings in kind)? Bookkeeping › Sales & Purchase Ledgers | Bookkeeping | Sales & Purchase Ledgers | Intermediate |
| 70 | How do you record interest charged to a slow-paying customer? Bookkeeping › Sales & Purchase Ledgers | Bookkeeping | Sales & Purchase Ledgers | Intermediate |
| 71 | How do dishonoured cheques appear in the sales ledger control account? Bookkeeping › Control Accounts | Bookkeeping | Control Accounts | Intermediate |
| 72 | How is refund to a customer shown in the sales ledger control account? Bookkeeping › Control Accounts | Bookkeeping | Control Accounts | Intermediate |
| 73 | How do bank errors feature in a reconciliation? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Intermediate |
| 74 | How does electronic/online banking change the reconciliation process? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Intermediate |
| 75 | How do you treat interest received and charged in the reconciliation? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Intermediate |
| 76 | How do you correct wages posted to the drawings account? Bookkeeping › Correcting Errors | Bookkeeping | Correcting Errors | Intermediate |
| 77 | How is the VAT liability settled and recorded when paid? Bookkeeping › VAT Records | Bookkeeping | VAT Records | Intermediate |
| 78 | How do you deal with stale or cancelled cheques in a reconciliation? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Advanced |
| 79 | How does the bank reconciliation interact with the financial statements? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Advanced |
| 80 | Walk through correcting a one-sided error using the suspense account. Bookkeeping › Correcting Errors | Bookkeeping | Correcting Errors | Advanced |
| 81 | How does the timing of banking affect month-end reconciliation? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Advanced |
| 82 | How do you handle a customer's standing order paid into the wrong period? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Advanced |
| 83 | How would a fraudulent unrecorded withdrawal be detected in reconciliation? Bookkeeping › Bank Reconciliation | Bookkeeping | Bank Reconciliation | Advanced |