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Practice Worksheet

TN-ACCT-GR3-73093 · v1.6

Introduction to Double Entry

Grade 3 · Accounting · Double Entry · OCR

Grade

Grade 3

Subject

Accounting

Topic

Double Entry

Subtopic

Introduction to Double Entry

Curriculum

OCR

Difficulty

Core

Time

30 minutes

Total marks

46

Student name

Teacher name

Date

Learning objectives

  • Recognise introduction to double entry accurately in accounting contexts.
  • Explain the underlying rule of introduction to double entry in the student's own words.
  • Apply introduction to 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 30 minutes.
  5. Complete the reflection box at the end before you hand the sheet in.

Warm-up

Bloom: Remember · 4 marks

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

  1. 1.State one fact you already know about introduction to double entry.

    [1]
  2. 2.Circle one fact you already know about introduction to double entry.

    [1]
  3. 3.Write down one fact you already know about introduction to double entry.

    [1]
  4. 4.Write down one fact you already know about introduction to double entry.

    [1]

Recall

Bloom: Remember · 4 marks

Complete from memory. No calculator, no notes.

  1. 1.List the key term used in introduction to double entry described here: item 1.

    [1]
  2. 2.Label the key term used in introduction to double entry described here: item 2.

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

    [1]
  4. 4.Define the key term used in introduction to double entry described here: item 4.

    [1]

FreeMathWorksheet · TN-ACCT-GR3-73093 · v1.6

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

Page 1 of 4

FreeMathWorksheet · Grade 3 Accounting

Introduction to Double Entry

Basic Practice

Bloom: Understand · 5 marks

Work through each item. Show the step you used.

  1. 1.Match part 1 using the rule for introduction to double entry.

    [1]
  2. 2.Complete part 2 using the rule for introduction to double entry.

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

    [1]
  4. 4.Identify part 4 using the rule for introduction to double entry.

    [1]
  5. 5.Match part 5 using the rule for introduction to double entry.

    [1]

Guided Practice

Bloom: Understand · 8 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.Using the first step given, finish part 2. Step 1 has been started for you.

    [2]
  3. 3.Continue the working for part 3. Step 1 has been started for you.

    [2]
  4. 4.Complete the method for part 4. Step 1 has been started for you.

    [2]

FreeMathWorksheet · TN-ACCT-GR3-73093 · v1.6

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

Page 2 of 4

FreeMathWorksheet · Grade 3 Accounting

Introduction to Double Entry

Independent Practice

Bloom: Apply · 10 marks

No scaffolding. Set out your full method.

  1. 1.Work out fully part 1 on introduction to double entry without help.

    [2]
  2. 2.Determine part 2 on introduction to double entry without help.

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

    [2]
  4. 4.Determine part 4 on introduction to double entry without help.

    [2]
  5. 5.Solve part 5 on introduction to double entry without help.

    [2]

Challenge Questions

Bloom: Analyse · 9 marks

Harder items. Attempt every one, even partially.

  1. 1.Deduce the statement in part 1 about introduction to double entry.

    [3]
  2. 2.Prove the statement in part 2 about introduction to double entry.

    [3]
  3. 3.Find and justify the statement in part 3 about introduction to double entry.

    [3]

FreeMathWorksheet · TN-ACCT-GR3-73093 · v1.6

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

Page 3 of 4

FreeMathWorksheet · Grade 3 Accounting

Introduction to Double Entry

Real-life Application

Bloom: Apply · 6 marks

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

  1. 1.Apply a real accounting situation that depends on introduction to double entry.

    [3]
  2. 2.Apply a real accounting situation that depends on introduction to double entry.

    [3]

Reflection

Bloom: Create · 0 marks

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

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

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

    [—]

FreeMathWorksheet · TN-ACCT-GR3-73093 · v1.6

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

Page 4 of 4