B analysed cash book debit side of burkes bakery ltd date 2011 details receipt no f bank mark 105 murphy ltd 35 dl 2,600. Business breakthrough enda connolly and eoghan keegan. Borrowingapr ms bergin, jcbusiness, colaiste mhuire, thurles. More resources will be added to this collection over time. The salaries of the casey household decreased by 26%. Sep 02, 2017 having studied household budgeting learning outcome 1.
The analysed cash book free resources for acca and cima students free acca and cima on line courses free acca, cima, fia notes, lectures, tests and forums. Dec 17, 2019 cash book in accounting the cash book is a chronological record of the receipts and payments transactions for a business. Business studies definitions definitions business studies. Help us make examit better email support if you spot any errors the content of this site is the intellectual property of examit. When the casey household checked their analysed cash book at the end of december 2008, they discovered that their actual income and expenditure for the 12 months differed from the budgeted figures due to the following. The analysed cash book debitmoney in, creditmoney out, contra entries.
Loss leader a product sold at a very low price to attract customers. Income statement and balance sheets include the future incoming and outgoing cash recorded as credit. Past papers organised by topic, marking schemes, topic summary notes, flashcards, templates for book keeping questions, revision timetables. The junior certificate business studies syllabus was introduced in 1989 and. The cash book is a chronological record of the receipts and payments transactions for a business. Download the junior cert business studies syllabus. When you have spent all the money in your account and still have access to 600. Junior certificate business studies scheme of work 1st yr 33 x 3 class periods. For the most part the teaching of these skills will involve the reinforcement of skills acquired in maths classes. Paper 2 160 marks all questions carry equal marks 40 marks draft marking scheme q 1 books of first entry, ledger and trial balance a sales book. The analysed cash book and balancing accounts in this section, students will learn all about the importance for a household to manage their income wisely day by day and how to record their income using analysed cash books. Practicing past exam questions is really important, especially in the bookkeeping questions.
The analysed cash book is used to record all money received and all money paid out by a household or business. The main errors were the omission of the cheque number column and the opening balance figure. The cash book is updated from original accounting source documents, and is therefore a book of prime entry and as such, can be classified as a special journal. Analysed cash book junior certificate business studies. Welcome to business studies in the junior certificate this page will list revision notes for each chapter on the junior certificate business studies course. Help us make examit better email support if you spot any errors. Buy junior cert business books secondary school books eason. Business studies junior certificate syllabus retyped july 2006 borrowing cash v.
Analysed cash book sample exam paper questions 2012 and 2010 exam paper question solutions. If the pupils have already attempted the questions in the previous chapter, they will be familiar with the routine of taking the debits from the cash book into the credit of the ledger, and from the credit of the cash book to the debit of the. Cash is king and is the blood of a business it has to flow evenly. Mortgage rules crops up on higher paper teacher reaction indicates that higher and lowerlevel papers in line with recent. A440 pagesto be used for cash analysis, petty cash, spreadsheets and cash flow. To date we have resources for the following learning objectives. Some showed a separate analysis column for clothes and shoes. East glendalough school junior cert business studies provides a resource for students and teachers of junior certificate business studies. The statement of cash flows details all cash inflow and outflows and boils it down to how much cash the company has generated in a given period. Post the above balances in the general journal to the relevant ledger accounts and analysed cash book. This course is designed to revise key elements of the junior certificate business studies syllabus. A new jc business studies syllabus will be examined from 2019 onwards. This is a great online resource for exploring the world of money and personal finance.
The transactions below the trial balance are shown in the cash book. The analysed cash book the analysed cash book is part of household accounts and appears in the business for living section of the junior cert. Business breakthrough business breakthrough junior. Mock exam paper d p2 higher level exam papers business. Past papers organised by topic, marking schemes, topic summary notes, flashcards, templates for bookkeeping questions, revision timetables. Get started new junior cert business set textbook activity book by folens school books. This powerpoint presentation show alternative versions of the way an analysed cash book can appear. It has come up every year on the exam paper most basically as a regular analysed cash book, but also in its slightly more complicated variances the farm accounts and club accounts. I had always felt that the personal financial lifecycle see time for business chapter 4 and lo 1. Chapter 12 using an analysed cash book 3 resources. Each resource is mapped to the junior cycle science curriculum specification with key skills indicated. Mar 25, 2014 business studies junior certificate syllabus retyped july 2006 borrowing cash v.
Welcome to my blog on junior cert business studies. Impluse buying, opportunity cost, economies of buying, false economies. Know what side of the analysed cash book it goes on. How well do you remember junior cert business studies. Network activities and accounts book only junior cert higher and ordinary level educate. We still follow the simple rules of the cash accounts from above, however this time we have to create actual accounts for each transaction we make. Activity where students had to decide if items were debit or credit. Buy junior cert business books secondary school books.
Leaving cert and junior cert exam paper questions and marking schemes listed. Having studied household budgeting learning outcome 1. Junior cert business studies is really a mix of a few different subjects. A analysed cash book this question was exceptionally well answered. Analysed cash book question packs junior certificate. This is a standard analysed cash book question for junior cert. Junior certificate business studies scheme of work 1st yr 33 x 3 class periods 2nd yrjc 33 x 4 class periods topic time. The junior certificate business studies syllabus was introduced in 1989 and examined for the first time in 1992.
Contra entry where money is switched between the cash ac and bank ac. Definite question every year 2 budget questions 2012 revised budget 2011. Ive also uploaded some notes and videos which will help you with this subject. By studying business studies it will help you make informed decisions in the everyday business of living, contribute to your understanding of the world of business and help develop skills of enterprise. In some cases, the opening balance figure was analysed under others and included in part b with total income. Apr 05, 2014 this is a standard analysed cash book question for junior cert. Download the junior cert business studies chief examiners report 2012 download the junior cert business studies guidlines for teachers. Notes for the business studies course for the junior cert.
Junior cycle business lc accounting lc economics lc business student enterprise analysed cashbook. This website covers the entire junior certificate business studies course from start to finish and should help any student preparing for their junior certificate business studies exam in june. Leaving cert christmas revision courses cork bruce college. Alternatively, students can reference the website when completing research on the world of money.
The syllabus replaced the intermediate certificate commerce syllabus, which was examined for the last time in 1991. From first to third year there was no dividing of business subjects, accounting and economics were all piled into. The junior cert is well underway, and one of todays exams is business studies. The analysed cash book debitmoney in, creditmoney out, contra entries assets and liabilities income and expenditure. Coimisiun na scruduithe stait state examinations commission. When the casey household checked their analysed cash book at.
Theory here is a list of definitions for junior cert. The analysed cash book and balancing accounts business. B u s i n e s s studies and maths students are required to display a number of mathematical skills. Josephs cbs, drogheda presents a revision video on how to complete a cash account for jc business studies for. Sample analysed cash book 2011 junior cert question and solution. The cash book is updated from original accounting source documents, and is therefore a book of prime entry and as such, can be classified as a special journal unlike other special journals such as the purchases journal or the sales journal, the cash ledger book. The opening cash will always to be given at the start of the question and can be written down straight away. How to master analyzing the cash flow statement old. Introduction to topic based on students previous knowledge of income and expenditure.
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