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Junior Cycle · Junior Cycle Business Studies

Junior Cycle Business Studies: Cash book, ledger & trial balance

How often Cash book, ledger & trial balance comes up on the Business Studies papers, every year it was asked, and questions to try.

CL Asked on 6 of the last 6 Common Level papers, most recently in 2026. banker

Cash book, ledger & trial balance, Common Level(8 marks)

Quick ones on Cash book, ledger & trial balance.

(a)In a firm's analysed cash book, which side records money received?
  1. Credit side
  2. Debit side
  3. Both sides equally
(b)A firm's bank receipts total €18,500 and payments total €15,200. What is the closing balance?
  1. €33,700 in the bank
  2. €3,300 overdrawn
  3. €3,300 in the bank
(c)A firm pays wages from its bank account. What is the double entry?
  1. Debit wages, credit bank
  2. Debit wages, credit sales
  3. Debit bank, credit wages
Show the answers

(a) Debit side

(b) €3,300 in the bank

(c) Debit wages, credit bank

Your turn: Common Level questions on Cash book, ledger & trial balance.

Common Level

Asked on 6 of the last 6 Common Level papers, most recently in 2026. banker

Every paper, year by year

YearWhere it came up
2026Q10
2025Q17a
2024Q17a, Q17b
2023Q7
2022Q6, Q9
2019Q17a

Links open the State Examinations Commission’s paper for that year.

Other Business Studies topics

All of Junior Cycle Business Studies