Trace a transaction across documents
Follow source documents from order and delivery through invoice, adjustment, payment and the accounting record.
Cambridge IGCSE Accounting 0452 / (9–1) 0985, 2027–2029 Version 1. These lessons follow the 2027–2029 syllabus only; the separate 2026 syllabus update is not yet mapped. Written practice is self-checked, not an official Cambridge grade. Full timed-paper practice and human subject-teacher review remain pending.
Before you begin
- No previous accounting study is assumed. Keep the business, transaction and accounting period in view, and distinguish a resource, a claim and a performance result.
Work on paper. Try each question before revealing help, and explain why your method works.
Quick readiness check
Which evidence best confirms the quantity actually delivered?
What you will learn
- Use related documents to check a transaction
- Explain how manual and digital documents provide source information
- Identify a mismatch before it distorts ledger balances
Compare the evidence as a sequence
A business may compare an order, evidence of delivery, an invoice and a later payment record. The quantity, price, date, supplier and reference should agree or have an explained difference.
A credit note may explain returned or overcharged goods. A statement of account summarises transactions with a customer or supplier and can be checked against the business's own records; it does not replace those records.
Digital does not remove checking
Documents may be issued, received and stored electronically. Digital records can speed retrieval and reduce re-keying when connected systems work correctly, but incorrect data, duplicate imports, access problems or technical outages still need controls.
The accounting system should retain an audit trail linking the source to the entry. Follow the business's procedures for approval and secure storage; do not treat a screen entry as reliable just because it is digital.
Pause and explain
A digital invoice appears twice after a system import. What is the best control?
Worked example
An order requests 20 lamps at $15 each. Delivery evidence confirms 18. An invoice charges for 20. What should the bookkeeper check?
Show the worked solution
- Order total is $300, but the delivery evidence supports only 18 lamps.
- Expected charge for delivered lamps is 18 × $15 = $270.
- Ask the supplier to verify the short delivery or amend the invoice before recording the disputed amount.
Answer The invoice is $30 above the value of the 18 lamps received. Check the shortage with the supplier and obtain the correct document before finalising the amount.
Try a topic test
Choose Easy, Normal or Difficult. Save your answers and open worked review after finishing.
Test this topic →From guided practice to a new situation
Write your answer and reasoning first. Use a hint only if you are stuck. The model solution is for self-checking; your written work is not automatically marked.
An order is for 12 chairs at $40 each. Delivery evidence confirms 10; the invoice is $480. State the discrepancy and next step.
Give me a hint
Calculate the amount supported by the delivery evidence.
Compare my reasoning
- Expected charge for 10 delivered chairs is 10 × $40 = $400.
- The invoice exceeds that amount by $80.
- Check the missing two chairs and request an amended invoice or other explanation.
The supported amount is $400; the $480 invoice is $80 higher. Investigate the short delivery before recording the disputed balance.
Look for these in your work
- Supported amount correct
- Difference correct
- Practical check stated
A supplier statement lists a $700 invoice and a $100 credit note. The business ledger shows only a $700 payable. Explain the correcting action after confirming the credit note is valid.
Give me a hint
The statement and note provide evidence of a reduction that is missing from the ledger.
Compare my reasoning
- Expected payable is 700 − 100 = $600.
- Confirm the credit note relates to this supplier and invoice.
- Record the $100 adjustment in the appropriate returns or adjustment records and reduce the supplier balance.
After confirming the credit note, record the $100 reduction and reconcile the supplier balance to $600, checking that the adjustment is not already posted elsewhere.
Look for these in your work
- Expected balance correct
- Source validated
- Duplicate posting avoided
A payment was uploaded to the accounting system, but the bank statement shows it was rejected. Explain why the supplier balance must not be treated as settled yet.
Give me a hint
Separate a prepared or attempted payment from a completed bank transaction.
Compare my reasoning
- The upload is evidence of an attempted payment instruction.
- The rejection means the bank did not complete the transfer.
- The payable remains until a valid payment or other adjustment is confirmed; investigate the rejection and keep the audit trail.
The supplier is still owed because the transfer was rejected. Correct the payment issue, retain the rejection evidence and record settlement only when payment completes.
Look for these in your work
- Attempt distinguished from completion
- Payable retained
- Follow-up and audit trail included
Common mistakes
- Treating an order as proof that goods were delivered
- Posting a mismatch without an investigation
- Assuming digital approval guarantees correct source data
What can you explain now?
What does a supplier statement do?
Compare with the explanation
Summarises transactions to compare with the business's own records
It supports reconciliation but does not replace the business's source documents.
After trying it yourself, choose your next review. This is your self-assessment.
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Make it stick
Why should a supplier statement be checked against invoices, credits and payments?
If you needed the solution, close it and solve the problem again from a blank page. A correct answer is stronger when you can explain the reason for each step.