Glossary

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book of first entry

Subject: 

  • Accounting

(also called a journal, subsidiary journal or subsidiary book) book in which the business summarises daily transactions

See also: 

Cash Payments Journal
Cash Receipts Journal
Creditors Journal
Debtors Journal
General Journal
Petty Cash Journal
Salaries Journal
Wages Journal

Related Terms: 

transaction

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transaction where the business delays payment to a future date and goes into debt to buy items...

imputed expense
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an expense for the business that is a non-cash item that is calculated annually

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transaction where the customer delays payment to a future date and goes into debt to buy items...

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person who buys large quantities of goods and resells to merchants rather than the end purchaser...

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amounts of money that the employer subtracts from the gross salary or gross wages of an employee...

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Many subjects require students to know work from the previous grades. Make sure your students are able to access the textbooks from previous years or a good reference book that contains the...

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Exam practice is essential. Make sure your students have access to practice exam papers for the subjects they take. Make sure the exam papers relate to the correct version of the curriculum.

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Remind your students that studying should be active. They should be making notes, working through examples, doing practice exam papers and testing themselves on the sections they are studying.

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Formulae sheets or key concept sheets are useful for quick revision. Make some sheets your students can stick on a wall or at the back of their books. The more they look at the formulae and key...

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Different study methods work for different students. Encourage your learners to find out what works for them so you can support them.

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Many subjects require students to know work from the previous grades. Make sure your child has access to a good reference book that contains the concepts they need to refer back to.

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Be calm and supportive on the morning of the test or exam. Leave any difficult conversations for another time.

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Make sure your teenager has enough time to relax, do sport, play music and spend time with friends. A balanced lifestyle often leads to better results.

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The night before the exam, encourage your child to relax. Allow him to do something fun and make sure he gets to bed early.

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On the afternoon before the exam, get your child to review her notes and summaries, especially for sections of work where she is less confident.

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On the morning of the exam, get your child to go over his formulae sheets to remind him of key information.

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Once your teenager has completed practise exam papers, go over the areas where they struggle. Get a study guide to help you and your student if you need help with a particular section.

[ more ]

Exam practice is essential. Make sure your student has access to practice exam papers for the subjects they take. Make sure the exam papers relate to the correct version of the curriculum.

[ more ]

Studying should be active. Your child should be making notes, working through examples, doing practice exam papers and testing herself on the sections she is studying.

[ more ]

Formulae sheets or key concept sheets are useful for quick revision. Get your teenager to stick them on the wall in their room. The more they look at the formulae and key concepts, the more likely...

[ more ]

Different study methods work for different students. Find out what works for your child so you understand how you can support him or her.

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When you are writing an exam, first write down all the formulae or important facts you are worried about forgetting.

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Go to bed early the night before tests and exams so that you can wake up in time to quickly read through the sections you are worried about.

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