Basic Bookkeeping – Level 1
FINAL EXAM
Total available marks from Practical Exam Questions: 60
The Online Exam is made up of 50 multiple choice and/or True or False questions.
Each question is worth 2 marks. Of the 50 questions, 30 are directly related to the
information you will enter on the Answer Sheets during the Practical portion of the
Final Exam.
Use the following Journals, Ledgers, and Trial Balance sheets for all your entries. Pay
close attention to the highlighted/shaded areas throughout the Answer Sheets because
the Online Exam contains questions related specifically to these highlighted/shaded
areas. All Answer Sheets must be completed prior to beginning the Online Exam.
Follow the instructions in the Final Exam, and remember to check your work carefully.
, Basic Bookkeeping – Level 1
XY Consumer Products
SALES JOURNAL SJ01
Date Cust. Acc Rec Sales PST GST Pay. General Ledger
2003 Customer No. Dr. Cr. Cr. Cr. Acc. #
Dr. Cr.
1020 4000 2075 2081
March 11 Gerald Hemmings GH0468 17250 15000 1200 1050
March 12 Fred Milsom FM4568 1587 1380 110 96
March 17 Mark Mower MM0567 365.70 318 25.44 22.26
TOTAL 19202.70 16698 1335.44 1168.26
Answer Sheets-2
, Exam Answer Sheets
XY Consumer Products
PURCHASES JOURNAL PJ01
Travel Office
Acc Pay Purchases GST ITC & Ent. Supplies General Ledger
Date Vendor
2003 Vendor No. Cr. Dr. Dr. Dr. Dr. Acc. # Dr. Cr.
2010 5000 2080 6050 6060
03/04 Office Products Inc OPI001 2642.17 2297.54 160.83
03/18 Johnston Computer Supplies JCS001 5990.83 5598.91 391.92
TOTAL 8633 7896.45 552.75
Answer Sheets-3
, Basic Bookkeeping – Level 1
XY Consumer Products
CASH DISBURSEMENTS JOURNAL CD01
Purchase GST GST General
Bank A/P Purchases
Date Vendor Name / Check Vendor Discounts Receiv. Payable Acc. Ledger
2003 Description No. No. Cr. Dr. Dr. Cr. Dr. Cr. #
Dr. Cr.
1010 2010 5000 5020 2080 2081
Mar. 10 Johnston Computer Supplies
1075 JCS001 3210.00 3210.00
Mar. 28 Office Products Inc. 1076 OPI001 2318.62 2318.62
TOTAL 5528.62 5528.62
Answer Sheets-4
FINAL EXAM
Total available marks from Practical Exam Questions: 60
The Online Exam is made up of 50 multiple choice and/or True or False questions.
Each question is worth 2 marks. Of the 50 questions, 30 are directly related to the
information you will enter on the Answer Sheets during the Practical portion of the
Final Exam.
Use the following Journals, Ledgers, and Trial Balance sheets for all your entries. Pay
close attention to the highlighted/shaded areas throughout the Answer Sheets because
the Online Exam contains questions related specifically to these highlighted/shaded
areas. All Answer Sheets must be completed prior to beginning the Online Exam.
Follow the instructions in the Final Exam, and remember to check your work carefully.
, Basic Bookkeeping – Level 1
XY Consumer Products
SALES JOURNAL SJ01
Date Cust. Acc Rec Sales PST GST Pay. General Ledger
2003 Customer No. Dr. Cr. Cr. Cr. Acc. #
Dr. Cr.
1020 4000 2075 2081
March 11 Gerald Hemmings GH0468 17250 15000 1200 1050
March 12 Fred Milsom FM4568 1587 1380 110 96
March 17 Mark Mower MM0567 365.70 318 25.44 22.26
TOTAL 19202.70 16698 1335.44 1168.26
Answer Sheets-2
, Exam Answer Sheets
XY Consumer Products
PURCHASES JOURNAL PJ01
Travel Office
Acc Pay Purchases GST ITC & Ent. Supplies General Ledger
Date Vendor
2003 Vendor No. Cr. Dr. Dr. Dr. Dr. Acc. # Dr. Cr.
2010 5000 2080 6050 6060
03/04 Office Products Inc OPI001 2642.17 2297.54 160.83
03/18 Johnston Computer Supplies JCS001 5990.83 5598.91 391.92
TOTAL 8633 7896.45 552.75
Answer Sheets-3
, Basic Bookkeeping – Level 1
XY Consumer Products
CASH DISBURSEMENTS JOURNAL CD01
Purchase GST GST General
Bank A/P Purchases
Date Vendor Name / Check Vendor Discounts Receiv. Payable Acc. Ledger
2003 Description No. No. Cr. Dr. Dr. Cr. Dr. Cr. #
Dr. Cr.
1010 2010 5000 5020 2080 2081
Mar. 10 Johnston Computer Supplies
1075 JCS001 3210.00 3210.00
Mar. 28 Office Products Inc. 1076 OPI001 2318.62 2318.62
TOTAL 5528.62 5528.62
Answer Sheets-4
