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1 Shahid is a trader. He maintains a full set of accounting records including a three-column cash
book.
On 1 August 2017 Shahid had the following balances in his cash book.
$
Cash 50
Bank overdraft 7150
Shahid’s transactions for August 2017 included the following.
August 9 A cheque received in July for $362 from EN Supplies was dishonoured by the bank
18 Paid $54 by cheque for fuel of private motor vehicle
24 Received a cheque from Mariam to settle her debt of $520, less 2½% cash discount
27 Paid $400 by cheque. This included $365 for new office equipment and the balance
was for repairs to existing office equipment.
30 Cash sales, $3224
31 Paid all the remaining cash into the bank except $100
REQUIRED
(a) Complete Shahid’s cash book on the page opposite.
Balance the cash book and bring down the balances on 1 September 2017.
© UCLES 2017 7707/02/SP/20
Shahid
Cash Book
Date Details Discount Cash Bank Date Details Discount Cash Bank
© UCLES 2017
allowed received
$ $ $ $ $ $
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7707/02/SP/20
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[Turn over
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The following incomplete statement of account was available on 31 August 2017.
STATEMENT OF ACCOUNT
Shahid
44 Narrow Lane, Anytown
Mariam
The Avenue
Weston 31 August 2017
Date Reference Debit Credit Balance
$ $ $
2017
Aug 1 Balance due 520
9 Goods 340 860
13 Returns 24 ?
24 Payment 507 ?
Discount 13 ?
REQUIRED
(b) State the business document and the book of prime entry Shahid would use to record the
following transactions which appear on the statement of account.
Transaction Document Book of prime entry
August 9 Goods .................................................. ..................................................
13 Returns .................................................. .................................................
[4]
© UCLES 2017 7707/02/SP/20
