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TN-ACCT-ACT-97927 · v1.-2

Applying Double Entry

ACT · Accounting · Double Entry · National Curriculum (UK)

Grade

ACT

Subject

Accounting

Topic

Double Entry

Subtopic

Applying Double Entry

Curriculum

National Curriculum (UK)

Difficulty

Core

Time

25 minutes

Total marks

44

Student name

Teacher name

Date

Learning objectives

  • Recognise applying double entry accurately in accounting contexts.
  • Explain the underlying rule of applying double entry in the student's own words.
  • Apply applying double entry to multi-step and unfamiliar problems.
  • Justify a chosen method and identify errors in another student's work.

Skills assessed

  • Fluency and recall
  • Method and setting out
  • Reasoning and justification
  • Problem solving in context
  • Self-assessment

Instructions

  1. Write your name, your teacher's name and the date in the header.
  2. Answer every question in the space provided. Continue on the back if needed.
  3. Show all working — method marks are awarded even when the final answer is wrong.
  4. Aim to finish in about 25 minutes.
  5. Complete the reflection box at the end before you hand the sheet in.

Warm-up

Bloom: Remember · 3 marks

Answer quickly. These check you are ready for the topic.

  1. 1.State one fact you already know about applying double entry.

    [1]
  2. 2.Name one fact you already know about applying double entry.

    [1]
  3. 3.State one fact you already know about applying double entry.

    [1]

Recall

Bloom: Remember · 3 marks

Complete from memory. No calculator, no notes.

  1. 1.Label the key term used in applying double entry described here: item 1.

    [1]
  2. 2.Complete the key term used in applying double entry described here: item 2.

    [1]
  3. 3.Define the key term used in applying double entry described here: item 3.

    [1]

FreeMathWorksheet · TN-ACCT-ACT-97927 · v1.-2

© 2026 FreeMathWorksheet. Licensed for classroom and home use. Redistribution or resale is not permitted.

Page 1 of 4

FreeMathWorksheet · ACT Accounting

Applying Double Entry

Basic Practice

Bloom: Understand · 4 marks

Work through each item. Show the step you used.

  1. 1.Match part 1 using the rule for applying double entry.

    [1]
  2. 2.Match part 2 using the rule for applying double entry.

    [1]
  3. 3.Identify part 3 using the rule for applying double entry.

    [1]
  4. 4.Complete part 4 using the rule for applying double entry.

    [1]

Guided Practice

Bloom: Understand · 6 marks

The first step is given. Finish the reasoning.

  1. 1.Continue the working for part 1. Step 1 has been started for you.

    [2]
  2. 2.Complete the method for part 2. Step 1 has been started for you.

    [2]
  3. 3.Complete the method for part 3. Step 1 has been started for you.

    [2]

FreeMathWorksheet · TN-ACCT-ACT-97927 · v1.-2

© 2026 FreeMathWorksheet. Licensed for classroom and home use. Redistribution or resale is not permitted.

Page 2 of 4

FreeMathWorksheet · ACT Accounting

Applying Double Entry

Independent Practice

Bloom: Apply · 8 marks

No scaffolding. Set out your full method.

  1. 1.Solve part 1 on applying double entry without help.

    [2]
  2. 2.Calculate part 2 on applying double entry without help.

    [2]
  3. 3.Calculate part 3 on applying double entry without help.

    [2]
  4. 4.Work out fully part 4 on applying double entry without help.

    [2]

Challenge Questions

Bloom: Analyse · 6 marks

Harder items. Attempt every one, even partially.

  1. 1.Prove the statement in part 1 about applying double entry.

    [3]
  2. 2.Show that the statement in part 2 about applying double entry.

    [3]

Real-life Application

Bloom: Apply · 6 marks

Use the skill in context. State units in your answer.

  1. 1.In context, work out a real accounting situation that depends on applying double entry.

    [3]
  2. 2.Use the information to decide a real accounting situation that depends on applying double entry.

    [3]

FreeMathWorksheet · TN-ACCT-ACT-97927 · v1.-2

© 2026 FreeMathWorksheet. Licensed for classroom and home use. Redistribution or resale is not permitted.

Page 3 of 4

FreeMathWorksheet · ACT Accounting

Applying Double Entry

Critical Thinking

Bloom: Evaluate · 8 marks

Explain your reasoning in full sentences.

  1. 1.Explain why a student's method for applying double entry is or is not efficient.

    [4]
  2. 2.Compare and justify a student's method for applying double entry is or is not efficient.

    [4]

Reflection

Bloom: Create · 0 marks

Not marked. Answer honestly — this guides your next worksheet.

  1. 1.Record how confident you feel with applying double entry and what you will practise next.

    [—]
  2. 2.Reflect on how confident you feel with applying double entry and what you will practise next.

    [—]

FreeMathWorksheet · TN-ACCT-ACT-97927 · v1.-2

© 2026 FreeMathWorksheet. Licensed for classroom and home use. Redistribution or resale is not permitted.

Page 4 of 4