Student Workbook - Accounting - The Accounting Information System

Oct 13, 2026

Student workbook for Accounting covering the Accounting Information System through structured sections and topic-based tasks. Includes guidance for completing exercises, using class notes and textbooks, presenting working in margins/spaces, and giving full answers to support revision. Provides a progress checklist and begins with source documents concepts, then includes exercises such as completing sentences using accounting terms related to credit sales/purchases, invoices, vouchers, receipts, and petty cash documentation.

LanguageEnglish

CategoryExam

FormatPDF

Pages72

Reading Time3 h 1 min

AccessFree to download

Introduction

Completion instructions

Progress checklist

Source documents

Subsidiary books

Accounting for transactions

studentWORKBOOK AS AccountingThe Accounting Information System lan Harrison Name: www.philipallan.co.uk Orders Bookpoint Ltd, 130 Milton Park, Abingdon, Oxfordshire, OX14 4SB tel:01235 827720 fax:01235 400454 e-mail:uk.orders@bookpoint.co.uk Lines are open 9.00 a.m.-5.00 p.m., Monday to Saturday, with a 24-hour message answering service. You can also order through the Philip Allan Updates website: www.philipallan.co.uk ISBN-13:978-1-84489-481-9 ◎ Phlip Allan Updates 2007 The subsidiary book……………………………………………………………… Subsidiary books and the ledger…………………………………………………………………………………………………………………8 Value added tax………………………………………………………………………………………………………………10 The cash book…………………………………………………………………………………………………………………18 The petty cash boo……………………………………………………………………………………………………………………………24 The trial balance ……………………………………………………………………………………………………………27 Control accounts…………………………………………………………………………………………………………………………………………………35 Bank reconciliation statement. ………………………………………………………………………………………………41 Trading and profit and loss accounts………………………………………………………………………………………………49 Philip Allan Updates, Market Place, Deddington, ll rights reserved;no part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by Oxfordshire, OX15 0SE any means, electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of Pilip Allan Updates or a licence permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd, 90 Tottenham Court Road, London W1T 4LP. Printed in Spain Environmental information Philip Allan Updates' policy is to use papers that are natural, renewable and recyclable products and made from wood grown in sustainable forests. The logging and manufacturing processes are expected to conform to the environmental regulations of the country of origin. Introduction This workbook is designed to supplement the class work and homework set by your teacher.Completion of each section will ensure an understanding of all the topics outlined in the coursespecification and provide you with a good set of examples from which to revise. For each section ofthe workbook there is: ● a brief introduction ·a set of comprehensive tasks covering each topic # When answering the questions: ● Use your class notes and refer to your textbook. ● Fill in your answers neatly. ● Where appropriate,use margins and/or spaces to show your workings.When you makeerrors,this will help you to discover where you have gone wrong.This is a skill that manystudents fail to develop fully. ● Give full answers as this will help your revision. # Progress checklist Tick the box when you have completed each of the sections below: Source documentsThe subsidiary books Subsidiary books and the ledgerValue added taxThe cash bookThe petty cash bookThe trial balanceControl accounts Bank reconciliation statementsTrading and profit and loss accountsBalance sheetsThe use of computers in accounting Source documents are the starting point for all the financial records kept by allbusinesses. All financial transactions undertaken involve some kind of documentation.Before the recordingof any transaction takes place there must be a document to start the whole procedure. The system of double-entry bookkeeping starts with the receipt of a source document.Sourcedocuments arrive in the business in a variety of different forms and have a multitude of differentorigins ## 1 Complete the sentences given below using the following terms.You may need to use some termsmore than once. credit bank chequebook counterfoils note statements supplier receipt customer purchases petty cash paying-in book invoice voucher counterfoils till roll debit notes sales invoice a Purchases of goods for resale on credit are recorded on a sent by the

FAQs

What is the workbook designed to do?

It supplements class work and homework. Completing each section builds understanding of the course topics and provides examples for revision.

How should students answer the workbook questions?

Use class notes and refer to the textbook, write answers neatly, show workings where appropriate, and give full answers to improve revision.

What do source documents do in accounting?

Source documents are the starting point for the financial records kept by businesses. Transactions require documentation before recording can begin.

Oct 13, 2026

Uploaded by Danger Angel