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ECZ · GCE Exam Companion

GCE Principles of Accounts

Original revision for ECZ Principles of Accounts (7110), covering recording, final accounts and interpretation across the held 2016, 2017, 2022, 2023 and 2024 papers.

The papers

Paper 1

Multiple choice

Forty compulsory questions each offer four alternatives and carry one mark. Questions combine accounting knowledge, entries and short calculations; wrong answers do not lose marks.

Paper 2

Written accounts and calculations

Written questions combine short explanations, journal entries, ledgers and larger financial statements. The structure varies across the held years: later papers have compulsory opening questions with alternatives for Question 3 and the longer Section B account; follow the instructions on your paper.

Topics

How often each topic came up across the 9 GCE papers from 2016 to 2024 that we studied. Start with the topics that come up most.

  1. 1. Accounting Principles and the Accounting Equation FreeIn 4 of 9 papers
  2. 2. Source Documents and Books of Original EntryIn 9 of 9 papers
  3. 3. Double Entry and Ledger AccountsIn 9 of 9 papers
  4. 4. Trial Balance and Correction of ErrorsIn 9 of 9 papers
  5. 5. Cash Books and Bank ReconciliationIn 9 of 9 papers
  6. 6. Year End Adjustments and DepreciationIn 9 of 9 papers
  7. 7. Sole Trader Final AccountsIn 9 of 9 papers

Bright Minds practice questions in the GCE style, not official ECZ examination questions.