LCCI Level I & II
1. Complete the following table;
Account to Account to
be debited be credited
(a) Bought office machinery on credit from D.Issacs Ltd. Office Machiery D.Issacs Ltd.
(b) N Fax, paid us in cash. Cash A/C N Fax A/C
(c) Repaid part of Loan from P-Exter by cheque. Loan from P-Exter Bank A/C
(d) Returned some of office machinery to D-Issacs Ltd. D.Issacs Ltd.A/C Office Machinery
(e) N Lynn, Pays us by cheque. Bank Ac N Lynn AC
(f) Bought motor van by cash. Motor Van Ac Cash Ac
2. Complete the following tables showing which accounts are to be debited and which to be
credited.
Account to Account to
be debited be credited
(a) Bought motor lorry for cash. Motor Lorry Ac Cash Ac
(b) Paid to T Lake, by cheque. T Lake Ac Bank Ac
(c) Repaid P Logan’s Loan by cash. P Logan’s Loan Cash Ac
(d) Sold motor lorry for cash. Cash Ac Motor Lorry
(e) Bought office machinery on credit from Ultra Ltd. Office Machinery Ultra Ltd. Ac
(f) J Cross pays us by cheque. Bank Ac J Cross Ac
(g) A Hill pays us by cash. Cash Ac A Hill Ac
(h) Proprietor puts a further amount into business Bank Ac Capital Ac
by Cheque.
(i) A loan of £200 in cash is received from L Lowe. Cash Ac Loan from L lowe
(j) Paid to D Lord by cash. D LordA/c Cash Ac
3. Complete the following table showing which accounts are to be debited and which to be credited.
Account to Account to
be debited be credited
(a) Inventory bought on credit from J Reid. Purchase Ac J Reid Ac
(b) Inventory sold on credit to B Perkins. B Perkins Ac Sales Ac
(c) Motor Van bought on credit from H Thomas. Motor Van Ac H Thomas
(d) Inventory sold, a cheque being received immediately. Bank Ac Sales Ac
(e) Inventory sold for cash. Cash Ac Sales Ac
(f) Inventory we returned to H Hardy. H Hardy Ac Returns Outward
(g) Machinery sold for cash. Cash Ac Machinery Ac
(h) Goods returned to us by J Nelson.
pg. 1 Capital Vocational Training School
LCCI Level I & II
(i) Goods bought on credit from D Sim. Purchase Ac D Sim Ac
(j) Goods we returned to H Forbes. H Forbes Returns Outwards
4. Complete the following table showing which accounts are to be debited and which to be credited.
Account to Account to
be debited be credited
(a) Goods bought on credit from T Morgan. Purchase Ac T Morgan Ac
(b) Goods returned to us by J Thomas. Returns Inward J Thomas Ac
(c) Machinery returned to L Jones Ltd. L Jones Ltd Ac Machinery Ac
(d) Goods bought for cash. Purchase Ac Cash Ac
(e) Motor Van bought on credit from D Davis. Motor Van Ac D Davis Ac
(f) Goods returned by us to I Prince. I Prince Ac Returns Outward
(g) D Picton paid us his account by cheque. Bank Ac D Picton Ac
(h) Good bought by cheque. Purchase Bank Ac
(i) We paid B Henry, by cheque. B Henry Ac Bank Ac
(j) Goods sold on credit to J Malings. J Malings Ac Sales Ac
5. Complete the following table showing which accounts are to be debited and which to be credited.
Account to Account to
be debited be credited
(a) Jones started business with cash £5,000. Cash Ac Capital Ac
(b) Purchase furniture and fixture for cash £1,200. Furniture& Fix Ac Cash Ac
(c) Purchases goods for cash £1,500. Purchase Ac Cash Ac
(d) Purchases goods on credit from Moon Shoe Purchases Ac Moon Shoe Ac
Business £2,000.
(e) Sold goods for cash £800. Cash Ac Sales Ac
(f) Sold goods on credit to Kim Store £250. Kim Store Ac Sales Ac
(g) Paid cash for expenses £250. Expenses Ac Cash Ac
6. Complete the following table showing which accountings are to be debited and which to be
credited.
Account to Account to
be debited be credited
(a) Paid insurance by cheque. Insurance Ac Bank Ac
(b) Paid motor expenses by cash. Motor Expen Ac Cash Ac
(c) Rent received in cash. Cash Ac Rent Received
pg. 2 Capital Vocational Training School
LCCI Level I & II
(d) Paid rates by cheque. Rates Ac Bank Ac
(e) Received refund of rates by cheque. Banks Ac Refund of rate
(f) Paid for stationery expenses by cash. Stationery Ac Cash Ac
(g) Paid wages by cash. Wages Ac Cash Ac
(h) Sold surplus stationery receiving by cheque. Bank Ac Sale of surplus stationery
(i) Received sales commission by cheque. Bank Ac Sales commission received
(j) Bought motor van by cheque. Motor Van Ac Bank Ac
pg. 3 Capital Vocational Training School
