Q.1.1 Match the terms in Column B to the description listed in Column A. Write down ONLY (10) the letter of the answer in column B next to the number listed in Column A in your answer booklet Column A Column B Q.1.1.1 This is the second step in the A Balancing accounts Accounting Cycle. Q.1.1.2 Source document to the B Debtors Journal (DJ); Petty business when credit sales are Cash Journal (PC) made. Q.1.1.3 These are commonly known as c Source Documents Taccounts Q.1.1.4 Source Document used to D Materiality record purchases from the petty cash box Q.1.1.5 The process of totalling/closing E Proprietary accounts off accounts at the end of the month. Q.1.1.6 Source document received from F Cashbook Receipts (CBR); a creditor when the business Cashbook Payments (CBP); purchases goods on credit Petty Cash Journal (PCI) Q.1.1.7 Capital and Drawings accounts G Duplicate credit invoice are known as this Q.1.1.8 Journals that are used to record IFRS cash transactions Q.1.1.9 Component of relevance | Petty Cash Voucher Q.1.1.10 International Financial Reporting Trading Inventory Standards K Original credit invoice EFT Vouchers M General Ledger accounts H L