BGCSE Accounting 0614 case studies
BGCSE Accounting 0614 · Put your knowledge to work in context.
BGCSE Accounting 0614 is a secondary-school qualification in bookkeeping and financial accounting, taken by learners in Botswana who want a formal record of competence in the subject. It suits candidates aiming to progress to further study in accounting or business, or to enter junior bookkeeping, clerical or retail roles where accurate recording of transactions matters. The syllabus moves from the purpose and conventions of accounting, through source documents, books of original entry and double-entry ledgers, to the trial balance, correction of errors, banking and petty cash, final accounts of sole traders, year-end adjustments, depreciation of non-current assets, and the interpretation of accounting information. Assessment mixes multiple-choice items, structured short-answer tasks, calculations and extended written responses, so candidates must both compute accurately and explain what the figures mean. The BGCSE Accounting 0614 case studies are 5 cases and about 2,534 words.
1The Garage's Missing Delivery Note
Tsela runs a small tyre-fitting garage in Gaborone. On 3 March he ordered 12 tyres at P450 each from Kalahari Tyres, on credit.
559 words, about 3 min2Reconciling Naledi's Bank Account
Naledi's cash book shows a debit balance of P8,240 at 31 May. Her bank statement shows a credit balance of P9,610.
507 words, about 3 min3Depreciation Policy Change at Kgosi Furnishers
Kgosi Furnishers bought a delivery van on 1 January Year 1 for P180,000. The policy was straight-line over 5 years with no residual value.
472 words, about 2 min4The Suspense Account That Would Not Close
Mpho's trial balance at 31 December totals P246,800 on the debit side and P246,300 on the credit side. She opens a suspense account for P500.
497 words, about 2 min5Kabo's Year-End Adjustments
Kabo's draft profit for the year ended 31 December is P84,000. His draft figures include: rent paid P24,000 (covering 12 months to 31 March of the following year); insurance paid P9,000 (for 9 months to 30 September of the following year); a bad debt written off P1,200 already recorded; a debtor owing P2,000 who has been declared bankrupt with no prospect of recovery; and a provision for doubtful debts which he has never created, though trade receivables after the write-offs are P40,000 and he wishes to provide 5%.
499 words, about 2 min