100+ Free JC Bookkeeping 520 Practice Questions
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Key Facts: JC Bookkeeping 520 Exam
ECESWA
National examining body for Junior Certificate and other Eswatini school examinations
examscouncil.org.sz
Subject 520
Official subject code for Junior Certificate Bookkeeping and Accounts
ECESWA JC programme listings
Form 3
Junior Certificate level for Bookkeeping and Accounts 520 assessment
ECESWA / MoET Eswatini secondary pathway
520/01 + 520/02
Two written papers: Paper 1 about 1h30 and Paper 2 about 2h on published materials
ECESWA past papers and JC timetable materials
Emalangeni (E)
Currency unit used in JC Bookkeeping numerical questions
ECESWA JC Bookkeeping papers
Letter grades
Results are typically letter-graded; confirm year-specific descriptors with ECESWA
ECESWA results reporting practice
Fees annual
Confirm current centre and private fees on examscouncil.org.sz each year
ECESWA fee schedule practice
MCQ adaptation
This bank is an English MCQ study adaptation, not a full multi-paper simulation
OpenExamPrep practice design
ECESWA JC Bookkeeping and Accounts 520 is Eswatini's Form 3 junior secondary bookkeeping exam. Official assessment is multi-paper written work (520/01 about 1h30; 520/02 about 2h) with theory and practical accounts problems in Emalangeni. Results are typically letter-graded; confirm the year's descriptors on examscouncil.org.sz. This page provides 100 free English MCQ study items with Emalangeni calculations — a study adaptation, not an official ECESWA paper simulation.
Sample JC Bookkeeping 520 Practice Questions
Try these sample questions to test your JC Bookkeeping 520 exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.
1Which statement correctly expresses the accounting equation used in Junior Certificate bookkeeping?
2Zanele Traders has assets of E45 000 and liabilities of E12 000. What is the capital?
3Furniture E8 000, cash E1 000, rent prepaid E1 500, and a bank overdraft E2 000 are recorded. What is capital?
4The owner withdraws E1 500 from the bank for personal use. What is the effect on the accounting equation?
5A business sells furniture that cost E10 000 for cash E10 000 (no profit or loss). What is the net effect on capital?
6Which accounting concept states that every transaction has two aspects — a giver and a receiver?
7Which concept requires that profits and assets should not be overstated and that all known losses should be provided for?
8Under the historical cost concept, non-current assets are normally recorded at:
9Which users of accounting information are most directly concerned with deciding whether to invest money in a business?
10Which item is a non-current (fixed) asset?
About the JC Bookkeeping 520 Exam
The Eswatini Junior Certificate (JC) Bookkeeping and Accounts examination (subject code 520) is the national Form 3 bookkeeping assessment administered by the Examinations Council of Eswatini (ECESWA). Official assessment is a multi-paper written subject examination (520/01 and 520/02) covering the accounting equation, double entry, source documents, books of original entry, ledger accounts, cash book and petty cash, trial balance, and introductory final accounts (trading, profit and loss, and balance sheet concepts), with amounts in Emalangeni — not a pure multiple-choice paper. The 100 questions on this page are an English-language MCQ study adaptation for knowledge, judgment, and calculation, not an official ECESWA paper or full practical-paper simulation.
Assessment
Multi-paper Junior Certificate Bookkeeping and Accounts series under subject code 520. Documented paper codes include 520/01 (Paper 1, written — historically about 1 hour 30 minutes, including a short objective section plus structured theory/accounts questions) and 520/02 (Paper 2, written — historically about 2 hours of practical bookkeeping problems). Each paper is commonly marked out of 100 in published mark schemes. Exact titles, durations, and mark allocations follow the official ECESWA JC syllabus and timetable for the examination year. This bank is an MCQ study adaptation only.
Time Limit
Paper 1 (520/01): 1 hour 30 minutes; Paper 2 (520/02): 2 hours (as shown on published ECESWA past papers and JC timetable materials; confirm the examination-year timetable on examscouncil.org.sz)
Passing Score
Letter grades are typically used for Junior Certificate subjects. Confirm grade descriptors and any credit conventions published with the examination-year results notice on examscouncil.org.sz; do not assume a fixed percentage cut score.
Exam Fee
ECESWA publishes JC fees on an annual schedule in Emalangeni (typically a candidate entry component plus a per-subject fee). Public-school candidates are registered via centres. Private-entry registration and subject fees change by year — confirm current amounts on examscouncil.org.sz; do not rely on outdated notices. (Examinations Council of Eswatini (ECESWA))
JC Bookkeeping 520 Exam Content Outline
Accounting Equation and Concepts
Assets = Capital + Liabilities; transaction effects; duality, prudence, historical cost, and business entity ideas.
Double Entry and Ledger Accounts
Debit/credit rules; personal, real, and nominal accounts; posting and balancing ledger accounts.
Source Documents and Books of Original Entry
Invoices, credit notes, receipts, cheques; sales/purchases/returns journals, general journal, and cash book as prime entry books.
Cash Book, Petty Cash and Bank
Multi-column cash books, contras, discounts, imprest petty cash, and bank reconciliation source items.
Trial Balance and Errors
Preparing a trial balance; purpose and limitations; errors that affect or do not affect agreement.
Final Accounts Concepts
Trading and profit and loss accounts; introductory balance sheet; cost of sales, gross/net profit; simple stock, accrual, and depreciation adjustments.
Capital vs Revenue and Related Topics
Capital vs revenue expenditure/receipts; light partnership and club accounting awareness where relevant at JC level.
How to Pass the JC Bookkeeping 520 Exam
What You Need to Know
- Passing score: Letter grades are typically used for Junior Certificate subjects. Confirm grade descriptors and any credit conventions published with the examination-year results notice on examscouncil.org.sz; do not assume a fixed percentage cut score.
- Assessment: Multi-paper Junior Certificate Bookkeeping and Accounts series under subject code 520. Documented paper codes include 520/01 (Paper 1, written — historically about 1 hour 30 minutes, including a short objective section plus structured theory/accounts questions) and 520/02 (Paper 2, written — historically about 2 hours of practical bookkeeping problems). Each paper is commonly marked out of 100 in published mark schemes. Exact titles, durations, and mark allocations follow the official ECESWA JC syllabus and timetable for the examination year. This bank is an MCQ study adaptation only.
- Time limit: Paper 1 (520/01): 1 hour 30 minutes; Paper 2 (520/02): 2 hours (as shown on published ECESWA past papers and JC timetable materials; confirm the examination-year timetable on examscouncil.org.sz)
- Exam fee: ECESWA publishes JC fees on an annual schedule in Emalangeni (typically a candidate entry component plus a per-subject fee). Public-school candidates are registered via centres. Private-entry registration and subject fees change by year — confirm current amounts on examscouncil.org.sz; do not rely on outdated notices.
Keys to Passing
- Complete 500+ practice questions
- Score 80%+ consistently before scheduling
- Focus on highest-weighted sections
- Use our AI tutor for tough concepts
JC Bookkeeping 520 Study Tips from Top Performers
Frequently Asked Questions
What is the Eswatini Junior Certificate Bookkeeping and Accounts (520) exam?
It is the national Form 3 Junior Certificate Bookkeeping and Accounts examination set and administered by the Examinations Council of Eswatini (ECESWA). Subject code 520 covers double entry, ledgers, books of original entry, cash books, trial balance, and introductory final accounts through multi-paper written assessment.
Who administers the exam?
The Examinations Council of Eswatini (ECESWA). Official syllabus, timetable, past papers, and fee information are published via examscouncil.org.sz.
What papers are included in Bookkeeping and Accounts 520?
The series is multi-paper. Documented codes include 520/01 (Paper 1 — written theory/objective mix, about 1 hour 30 minutes on published materials) and 520/02 (Paper 2 — practical bookkeeping problems, about 2 hours on published materials). Confirm paper titles, durations, and mark allocations on the current ECESWA JC syllabus and timetable.
Is the official exam pure multiple choice?
No. Official assessment is a multi-paper written subject examination with objective items, short theory, and practical bookkeeping problems (ledger accounts, journals, final accounts). OpenExamPrep provides MCQ study items only as a knowledge-and-calculation adaptation; you still need full written workings practice with past papers.
What currency is used in the exam?
Eswatini Emalangeni (often shown as E or SZL). Practice items on this page use Emalangeni-style amounts (for example E2 500). Always show workings clearly in official structured questions.
How are results reported?
Junior Certificate subjects are typically reported with letter grades. Confirm the grade descriptors and any credit conventions published with each year's results release on examscouncil.org.sz rather than assuming a fixed percentage pass mark.
How much does the exam cost?
ECESWA publishes JC fees on an annual schedule in Emalangeni. Public-school candidates are usually registered through their centres. Private-entry fees change; always use the current notice on examscouncil.org.sz.
Are these practice questions official ECESWA items?
No. They are original English-language multiple-choice study questions aligned to JC Bookkeeping and Accounts themes. They are not leaked papers and not a full substitute for official multi-mark written accounts practice.