A free introductory accounting worksheet designed to help Cambridge IGCSE Accounting students practice recording journal entries using debit and credit rules.

The worksheet contains eight business transactions covering cash and credit purchases, cash and credit sales, non-current assets and business expenses. Students are required to identify the correct accounts, record the debit and credit amounts, and write a short narration for each transaction.

Suitable for classroom activities, homework and independent revision. The worksheet helps students develop their understanding of double-entry bookkeeping.

The answer sheet is included with the question paper for reference.