Pearson LCCI Level 1 Certifi Cate In Bookkeeping (VRQ)
L1PearsonLCCI Level 1 Certificate inBookkeeping (VRQ)(ASE20091)SAMPLE ASSESSMENT MATERIALSIssue 3First teaching from September 2015
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Pearson LCCICertificate in Bookkeeping (VRQ)Level 1Sample assessment material for first teachingAugust 2017Time: 3 hoursPaper ReferenceASE20091Complete the details below in block capitals.Candidate nameCentre CodeCandidate NumberCandidate ID NumberTotal MarksYou must have:Resource Booklet (enclosed)Instructionsblack ink or ball-point pen Use– pencil can only be used for graphs, charts, diagrams, etc.Fillboxes at the top of this page with your name, candidate number, centrein thecode and your candidate ID number.all questions. Answerthe questions in the spaces provided Answer– there may be more space than you need.may be used. Calculatorsdiagrams may NOT be accurately drawn, unless otherwise indicated. Anymust show all your working out with your answer clearly identified Youat the end of your solution.Informationtotal mark for this paper is 100. Thefor each question are shown in brackets –Theusemarksthis as a guide as to how much time to spend on each question.Adviceeach question carefully before you start to answer it. Readto answer every question. Try Check your answers if you have time at the end.S59742A 2017 Pearson Education Ltd.1/1/1/1Turn over*S59742A0117*Pearson LCCI Level 1 Certificate in Bookkeeping (VRQ) – Sample Assessment MaterialsIssue 3 – December 2017 Pearson Education Limited 20171
Answer ALL questions. Write your answers in the spaces provided.Some questions must be answered with a cross in a box . If you change your mind about ananswer, put a line through the box and then mark your new answer with a cross .Use the data on pages 3 and 4 of the Resource Booklet to answer parts (c) and (d).1 (a) Identify the book of original entry which is also a ledger account.(1)A Cash bookB Petty cash bookC Returns outwards day bookD Sales day book(b) Identify the book of original entry where credit notes issued are recorded.(1)A Purchases day bookB Returns inwards day bookC Returns outwards day bookD Sales day book22*S59742A0217*Pearson LCCI Level 1 Certificate in Bookkeeping (VRQ) – Sample Assessment MaterialsIssue 3 – December 2017 Pearson Education Limited 2017
(c) Prepare the following documents.(4)(i)BAFANAThe Joinery, Milton Keynes MK1 3JPCustomer: BinksInvoiceInvoice No.Date:QuantityDescriptionUnit Cost 41568 June 2017Total Cost Sub-totalTrade DiscountTotalTerms of trade: 30 days net.(4)(ii)BAFANAThe Joinery, Milton Keynes MK1 3JPCustomer: ParminderInvoiceInvoice No.Date:QuantityDescriptionUnit Cost 415715 June 2017Total Cost Sub-totalTrade DiscountTotalTerms of trade: 30 days net.*S59742A0317*Pearson LCCI Level 1 Certificate in Bookkeeping (VRQ) – Sample Assessment MaterialsIssue 3 – December 2017 Pearson Education Limited 201733Turn over
(4)(iii)BAFANAThe Joinery, Milton Keynes MK1 3JPCustomer: ParminderQuantityInvoiceCredit Note No.Date:DescriptionUnit Cost 04421 June 2017Total Cost Sub-totalTrade DiscountTotalReason for return44*S59742A0417*Pearson LCCI Level 1 Certificate in Bookkeeping (VRQ) – Sample Assessment MaterialsIssue 3 – December 2017 Pearson Education Limited 2017
(d) Prepare the following ledger accounts for the month of June 2017.Balance the accounts on 30 June 2017 and bring the balances down to 1 July 2017.(i) Emily’s Account(4)DateDetails DateDetails (ii) Ming’s Account(4)DateDetails DateDetails (Total for Question 1 22 marks)*S59742A0517*Pearson LCCI Level 1 Certificate in Bookkeeping (VRQ) – Sample Assessment MaterialsIssue 3 – December 2017 Pearson Education Limited 201755Turn over
2 (a) Complete the petty cash book on page 7 for the month of July 2017 to record thetransactions below.Balance the petty cash book on 31 July 2017 and bring the balance down to1 August 2017.(8)DateVoucher numberTransaction20 July-Stamps sold to member of staff 2.5024 July084Parcel postage paid for 23.2031 July085Printer ink paid for 39.60201766*S59742A0617*Pearson LCCI Level 1 Certificate in Bookkeeping (VRQ) – Sample Assessment MaterialsIssue 3 – December 2017 Pearson Education Limited 2017
Pearson LCCI Level 1 Certificate in Bookkeeping (VRQ) – Sample Assessment MaterialsIssue 3 – December 2017 Pearson Education Limited 2017*S59742A0717*77Turn overCash bookTrain ticket1 July1 July8 July63.6086.40StampsPens11 July19 JulyBalance b/d2017 DetailsDateReceipts083082081VoucherNumberPetty Cash Book1.6031.3019.90 Total31.30 Postage1.60 Stationery19.90 Travel
(b) (i) State the amount of petty cash at 31 July 2017.(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(ii) Calculate the amount needed to restore the petty cash float.(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(c) Identify the section of the statement of financial position where the petty cashbalance would be found.A Current assetsB Current liabilitiesC Non-current assetsD Non-current liabilities(1)88*S59742A0817*Pearson LCCI Level 1 Certificate in Bookkeeping (VRQ) – Sample Assessment MaterialsIssue 3 – December 2017 Pearson Education Limited 2017
At 1 July 2017 the balance on the postage account was 194.45(d) Prepare the postage account for the year ending 31 July 2017, showing thetransfer to the statement of profit or loss.(5)Postage AccountDateDetails DateDetails On 7 September 2017, the balance in the petty cash book is 87.50 but the actualcash counted was 56.50(e) Explain one possible reason for this difference.(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(Total for Question 2 20 marks)*S59742A0917*Pearson LCCI Level 1 Certificate in Bookkeeping (VRQ) – Sample Assessment MaterialsIssue 3 – December 2017 Pearson Education Limited 201799Turn over
3 (a) Identify which transaction would be recorded in the purchases day book.(1)A Purchase of goods for cashB Purchase of goods on creditC Purchase of machinery on creditD Purchase of stationery for cash(b) Identify which entries would be made to post the returns outwards day booktotals into the general ledger.(1)1010Account to be debitedAccount to be creditedAPurchase returnsTrade payables ledger controlBTrade payables ledger controlPurchase returnsCSales returnsTrade receivables ledger controlDTrade receivables ledger controlSales returns*S59742A01017*Pearson LCCI Level 1 Certificate in Bookkeeping (VRQ) – Sample Assessment MaterialsIssue 3 – December 2017 Pearson Education Limited 2017
(c) Prepare the trial balance for Cuthbert at 31 July 2017.(8)CuthbertTrial balance at 31 July 2017Account Cash at bankDebit Credit 1 550Drawings34 500Equity46 044Fixtures and fitting – accumulated depreciation9 360Fixtures and fittings – cost18 360General expenses48 800Irrecoverable debts410Opening inventory9 876Purchases101 304Returns inwards322Returns outwards614Revenue174 204Trade payables ledger control account18 350Trade receivables ledger control account33 450Total*S59742A01117*Pearson LCCI Level 1 Certificate in Bookkeeping (VRQ) – Sample Assessment MaterialsIssue 3 – December 2017 Pearson Education Limited 20171111Turn over
On 31 August 2017 Cuthbert provided the following information: Credit sales43 882Receipts from credit customers39 250Early payment discount370(d) (i) Prepare the trade receivables ledger control account for the month ofAugust 2017.Balance the account on 31 August 2017 and bring the balance down to1 September 2017.(6)Trade Receivables Ledger Control AccountDate DetailsDateDetails (ii) State where the balance of the account will be shown.(2)Financial Statement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Section. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1212*S59742A01217*Pearson LCCI Level 1 Certificate in Bookkeeping (VRQ) – Sample Assessment MaterialsIssue 3 – December 2017 Pearson Education Limited 2017
(e) Explain why the preparation of the trade receivables control account will assistthe preparation of the financial statements.(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(Total for Question 3 20 marks)*S59742A01317*Pearson LCCI Level 1 Certificate in Bookkeeping (VRQ) – Sample Assessment MaterialsIssue 3 – December 2017 Pearson Education Limited 20171313Turn over
Use the data on page 5 of the Resource Booklet to answer parts (a) and (b).4 (a) Prepare the trading section only of the statement of profit or loss for the yearending 30 September 2017.(9)CharlesStatement of profit or loss for the year ending 30 September 2017. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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