General journal entries (every paper, every question)

Two per question, narrations usually given. The marks are the accounts, the amounts and the GST.

The entries that come up every year
Transaction	Debit	Credit
Office salary owing $570	Office salaries 570	Accrued expenses 570
Invoice received, printing $391 incl. GST	Printing 340 · GST 51	Accounts payable 391
Invoices issued for fees not recorded, 610 incl. GST	Accounts receivable 1 610	Fees received 1 400 · GST 210
Bad debt written off $529 incl. GST	Bad debts 460 · GST 69	Accounts receivable 529
Insurance paid in advance 240 excl. GST	Prepayments 1 240	Insurance 1 240
Closing entry, depreciation on computers	Profit and loss summary	Depreciation on computers
Closing entry, drawings	Capital	Drawings

Read "including GST" versus "excluding GST" before touching the calculator — it changes every figure downstream.

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Narrations are usually given, but the accounts are still yours to name

Papers often supply the narration (the description of the transaction) directly, which tells you WHAT happened but not automatically which specific accounts to debit and credit. Reading the narration for the transaction TYPE (an expense owing, a sale on credit, a bad debt) is what determines the correct pair of accounts — the narration is a starting point for the entry, not a substitute for knowing the double-entry pattern.

Practice for this standard covers the whole topic — flashcards and quiz.