A free introductory accounting worksheet designed to help Cambridge IGCSE Accounting students practice preparing journal entries, posting transactions to ledger (T-) accounts, and calculating closing balances.

The worksheet contains 10 business transactions covering capital, purchases, sales, expenses, other income, drawings, payments to creditors, and receipts from debtors. It helps students develop their understanding of double-entry bookkeeping and how business transactions are recorded and posted to ledger accounts.

Suitable for classroom activities, homework and independent revision. The answer sheet is included with the question paper for reference.

Disclaimer: This is an independently developed teaching resource designed to align with the Cambridge IGCSE Accounting syllabus. It is not officially endorsed by or affiliated with Cambridge International Education. All business names, transactions and figures used in this worksheet are fictional and intended for educational purposes only.