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PART C: THE USE OF DOUBLE-ENTRY AND ACCOUNTING SYSTEMS



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PART C: THE USE OF DOUBLE-ENTRY AND ACCOUNTING SYSTEMS 

 

46

 

 

Study Guide 



Intellectual level 

 

 



C  The use of double entry and accounting systems 

 

 



 

1  Double entry bookkeeping principles including the 

maintenance of accounting records  

 

 



 

(a)  Identify and explain the function of the main data sources in 

an accounting system. 

 



 

(b)  Outline the contents and purpose of different types of 

business documentation, including: quotation, sales order, 

purchase order, goods received note, goods despatched note, 

invoice, statement, credit note, debit note, remittance 

advice, receipt. 

 

 



(f)  Identify the main types of business transactions, eg sales, 

purchases, payments, receipts. 

 

 




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