Basic Bookkeeping – Level 1
FINA L EXA M
V4.0 CU07-08-FEB07
PRACTICAL EXAM ANSWER SHEETS
No. of Pages to this Answer Sheet Section :
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.
, XY Consumer Products
SALES JOURNAL
Date Cust. Acc Rec Sales PST GST Pay.
2003 Customer No. Dr. Cr. Cr. Cr. Acc. #
1020 4000 2075 2081
March 11 Gerald Hemmings GH0468 17250.00 15000.00 1200.00 1050.00
March 12 Fred Milsom FM4568 1587.00 1380.00 110.40 96.60
March 17 Mark Mower MM0567 365.70 318.00 25.44 22.26
TOTAL 19202.70 16698.00 1335.84 1168.86
, XY Consumer Products
PURCHASES JOURNAL
Travel Office
Acc Pay Purchases GST ITC
Date Vendor & Ent. Supplies
2003 Vendor No. Cr. Dr. Dr. Dr. Dr. Acc. #
2010 5000 2080 6050 6060
Mar 04 Office Product Inc. OPI001 2642.17 160.83 2481.34
Mar 19 Johnston Computer Supplies JCS001 5990.83 5598.91 391.92
TOTAL 8633.00 5598.91 552.75
, XY Consumer Products
CASH DISBURSEMENTS JOURNAL
Purchase GST GST
Bank A/P Purchases
Date Vendor Name / Check Vendor Discounts Receiv. Payable
2003 Description No. No. Cr. Dr. Dr. Cr. Dr. Cr.
1010 2010 5000 5020 2080 2081
Mar 10 Johnston Computer Supplies
1075 JCS001 3210.00 3210.00
Mar 28 Office Product Inc. 1076 OPI001 2318.62 2318.62
Mar 10 Phil Arnett P825 413.95
Mar 10 Ken Rino P826 424.10
Mar 10 Jean Trickett P827 380.53
TOTAL 6747.20 5528.62
FINA L EXA M
V4.0 CU07-08-FEB07
PRACTICAL EXAM ANSWER SHEETS
No. of Pages to this Answer Sheet Section :
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.
, XY Consumer Products
SALES JOURNAL
Date Cust. Acc Rec Sales PST GST Pay.
2003 Customer No. Dr. Cr. Cr. Cr. Acc. #
1020 4000 2075 2081
March 11 Gerald Hemmings GH0468 17250.00 15000.00 1200.00 1050.00
March 12 Fred Milsom FM4568 1587.00 1380.00 110.40 96.60
March 17 Mark Mower MM0567 365.70 318.00 25.44 22.26
TOTAL 19202.70 16698.00 1335.84 1168.86
, XY Consumer Products
PURCHASES JOURNAL
Travel Office
Acc Pay Purchases GST ITC
Date Vendor & Ent. Supplies
2003 Vendor No. Cr. Dr. Dr. Dr. Dr. Acc. #
2010 5000 2080 6050 6060
Mar 04 Office Product Inc. OPI001 2642.17 160.83 2481.34
Mar 19 Johnston Computer Supplies JCS001 5990.83 5598.91 391.92
TOTAL 8633.00 5598.91 552.75
, XY Consumer Products
CASH DISBURSEMENTS JOURNAL
Purchase GST GST
Bank A/P Purchases
Date Vendor Name / Check Vendor Discounts Receiv. Payable
2003 Description No. No. Cr. Dr. Dr. Cr. Dr. Cr.
1010 2010 5000 5020 2080 2081
Mar 10 Johnston Computer Supplies
1075 JCS001 3210.00 3210.00
Mar 28 Office Product Inc. 1076 OPI001 2318.62 2318.62
Mar 10 Phil Arnett P825 413.95
Mar 10 Ken Rino P826 424.10
Mar 10 Jean Trickett P827 380.53
TOTAL 6747.20 5528.62
