BOOKKEEPING FORM ONE

THE UNITED REPUBLIC OF TANZANIA

CERTIFACATE OF SECONDARY EDUCATION EXAMINATION

BOOK KEEPIG  FORM ONE

NAME: ___________________________________________________________DATE: ____________________

Time 2hrs

INSTRUCTIONS

1. This paper consists section A, B, C and D
2. Attempt all questions. All answer should be written on the question paper provided.
3. Electronic Calculator’s cellular phones are not allowed in the examination room.
4. Remember to budget your time on each question.

SECTION A (10 MARKS)

1. Choose the most current answer and write its letter in the box provided in each question.

1. Which of the following statement is not correct

1. Assets – Capital = Liabilities
2. Liabilities + Capital = Assets
3. Assets – Liabilities = Capital
4. Liabilities – Assets = Capital                                        [           ]

2. Which will apper on the credit side of a trial balance

1. Interest received
2. Motor Vehicle at cost
3. Rent paid
4. Credit purchases                                              [ ]

3. Jesca sold goods to Mwajuma, what entries will Mwajuma make to record this?

	Account Debited	Account Credited
A	Purchases	Jesca
B	Jesca	Purchases
C	Sales	Jesca
D	Jesca	Sales

                                                                                                                       [ ]

4. A book of original entry for recording Cash transaction is

1. Cash book
2. Purchases account
3. Sales book
4. Principal book                                              [ ]

5. In book- keeping, the one who receives is the one to be

1. Debited
2. Credited
3. A warded
4. Reduced                                               [ ]

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