Post transactions to ledger accounts
Move transaction details from source records into the correct sales, purchases and nominal ledger accounts.
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 ledger normally contains a customer's individual balance?
What you will learn
- Post a credit sale and a credit purchase to the correct accounts
- Record settlement of an amount owed
- Explain the roles of sales, purchases and nominal ledgers
Route the transaction to its accounts
A credit sale creates an amount receivable from the customer and records sales income. Debit the customer's account in the sales ledger; credit Sales in the nominal ledger.
A credit purchase creates an amount payable to the supplier. Debit Purchases and credit the supplier's account in the purchases ledger. The sales ledger tracks customers, the purchases ledger tracks suppliers, and the nominal ledger groups other accounts.
Post settlement separately
When a customer pays, debit Bank and credit that customer's sales-ledger account. When the business pays a supplier, debit the supplier's purchases-ledger account and credit Bank.
The payment settles all or part of a receivable or payable; it does not create the original sale or purchase again. Use the source document and reference so a payment is not posted twice.
Pause and explain
A customer owes $500 and pays $320. What is the remaining receivable?
Worked example
A business makes a $640 credit sale to Mai, then receives $400 by bank transfer. Show the entries and the amount still owed.
Show the worked solution
- Credit sale: debit Mai $640; credit Sales $640.
- Receipt: debit Bank $400; credit Mai $400.
- Mai's account has a $240 debit balance: 640 − 400.
Answer The customer still owes $240. The sale is recorded once; the later receipt reduces the receivable.
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.
Post a $900 credit purchase from Lin Supplies, then a bank payment of $350. Give the remaining payable.
Give me a hint
Record the purchase first and the settlement second.
Compare my reasoning
- Credit purchase: debit Purchases $900; credit Lin Supplies $900.
- Payment: debit Lin Supplies $350; credit Bank $350.
- Balance payable = 900 − 350 = $550.
The remaining liability to Lin Supplies is $550.
Look for these in your work
- Purchase recorded
- Payment recorded
- Balance correct
A business receives $275 from a customer who owed $600. State the entries and explain the unpaid balance.
Give me a hint
Separate the cash receipt from the sale that created the debt.
Compare my reasoning
- Debit Bank $275 because the asset increases.
- Credit the customer's sales-ledger account $275 to reduce the receivable.
- The customer still owes 600 − 275 = $325.
Debit Bank $275; credit the customer's account $275. The receivable falls to $325; no new sale is recorded at receipt.
Look for these in your work
- Bank entry correct
- Customer balance reduced
- No duplicate sale
A bookkeeper records a supplier invoice as debit Purchases $420 and credit Bank $420, although it was bought on credit. Correct the entry.
Give me a hint
The goods were not paid for at the transaction date; identify the party now owed.
Compare my reasoning
- Purchases increases, so debit Purchases $420 remains correct.
- Replace the Bank credit with a credit to the supplier's purchases-ledger account.
- The supplier balance now records the $420 liability until payment.
Debit Purchases $420; credit the supplier's account $420. Bank should not change until the business pays.
Look for these in your work
- Expense retained
- Supplier creditor identified
- Premature bank change removed
Common mistakes
- Posting a credit sale directly as a bank receipt
- Crediting Sales again when a customer pays
- Using a supplier account for a customer balance
What can you explain now?
A business settles a supplier's invoice by bank transfer. Which account is credited?
Compare with the explanation
Bank
The bank asset decreases, so Bank is credited; debit the supplier account to reduce the payable.
After trying it yourself, choose your next review. This is your self-assessment.
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Make it stick
Why is a customer's later bank receipt posted to the customer account rather than Sales again?
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.