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IGCSE Accounting past paper questions by topic

61 syllabus topics · 1,300 real questions from 0452 papers, sorted by the syllabus.
Practise 0452 with marking
  1. 1The fundamentals of accounting107 written · 110 multiple choice
  2. 10452.2.1.01 — outline the double entry system of book-keeping · Sources and recording of data39 written
  3. 20452.2.1.02 — process accounting data using the double entry system · Sources and recording of data18 written
  4. 30452.2.1.03 — prepare ledger accounts · Sources and recording of data65 written
  5. 50452.2.1.05 — balance ledger accounts as required and make transfers to financial statements · Sources and recording of data12 written
  6. 60452.2.1.06 — interpret ledger accounts and their balances · Sources and recording of data10 written
  7. 70452.2.1.07 — recognise the division of the ledger into the sales ledger, the purchases ledger and the nominal (general) · Sources and recording of data20 written
  8. 80452.2.2.01 — recognise and understand the following business documents: invoice, debit note, credit note, statement · Sources and recording of data15 written
  9. 110452.2.3.01 — explain the advantage of using various books of prime entry · Sources and recording of data7 written
  10. 120452.2.3.02 — explain the use of and process accounting data in the books of prime entry: cash book, petty cash · Sources and recording of data32 written
  11. 130452.2.3.03 — post the ledger entries from the books of prime entry · Sources and recording of data7 written
  12. 140452.2.3.04 — distinguish between and account for trade discount and cash discounts · Sources and recording of data15 written
  13. 150452.2.3.05 — explain the dual function of the cash book as a book of prime entry and as a ledger account for bank · Sources and recording of data9 written
  14. 170452.2.3.07 — explain and apply the imprest system of petty cash. · Sources and recording of data12 written
  15. 10452.3.1.01 — understand that a trial balance is a statement of ledger balances on a particular date · Verification of accounting records15 written
  16. 30452.3.1.03 — prepare a trial balance from a given list of balances and amend a trial balance which contains errors · Verification of accounting records13 written
  17. 40452.3.1.04 — identify and explain those errors which do not affect the trial balance: commission, compensating, · Verification of accounting records25 written
  18. 50452.3.2.01 — correct errors by means of journal entries · Verification of accounting records51 written
  19. 60452.3.2.02 — explain the use of a suspense account as a temporary measure to balance the trial balance · Verification of accounting records31 written
  20. 80452.3.2.04 — adjust a profit or loss for an accounting period after the correction of errors · Verification of accounting records5 written
  21. 100452.3.3.01 — understand the use and purpose of a bank statement · Verification of accounting records9 written
  22. 110452.3.3.02 — update the cash book for bank charges, bank interest paid and received, correction of errors, credit · Verification of accounting records8 written
  23. 120452.3.3.03 — understand the purpose of and prepare a bank reconciliation statement to include bank errors, · Verification of accounting records25 written
  24. 130452.3.4.01 — understand the purposes of purchases ledger and sales ledger control accounts · Verification of accounting records5 written
  25. 150452.3.4.03 — prepare purchases ledger and sales ledger control accounts to include credit purchases and sales, · Verification of accounting records15 written
  26. 10452.4.1.01 — distinguish between and account for capital expenditure and revenue expenditure · Accounting procedures28 written
  27. 70452.4.2.03 — name and describe the straight-line, reducing balance and revaluation methods of depreciation · Accounting procedures16 written
  28. 80452.4.2.04 — prepare ledger accounts and journal entries for the provision of depreciation · Accounting procedures26 written
  29. 90452.4.2.05 — prepare ledger accounts and journal entries to record the sale of non-current assets, including the use · Accounting procedures6 written
  30. 110452.4.3.02 — prepare ledger accounts and journal entries to record accrued and prepaid expenses · Accounting procedures6 written
  31. 140452.4.4.02 — prepare ledger accounts and journal entries to record irrecoverable debts · Accounting procedures13 written
  32. 160452.4.4.04 — explain the reasons for maintaining a provision for doubtful debts · Accounting procedures13 written
  33. 180452.4.5.01 — understand the basis of the valuation of inventory at the lower of cost and net realisable value · Accounting procedures20 written
  34. 190452.4.5.02 — prepare simple inventory valuation statements · Accounting procedures7 written
  35. 40452.5.1.04 — prepare income statements for trading businesses and for service businesses · Preparation of financial statements59 written
  36. 50452.5.1.05 — understand that statements of financial position record assets and liabilities on a specified date · Preparation of financial statements5 written
  37. 60452.5.1.06 — recognise and define the content of a statement of financial position: non-current assets, intangible · Preparation of financial statements7 written
  38. 80452.5.1.08 — prepare statements of financial position for trading businesses and service businesses · Preparation of financial statements15 written
  39. 90452.5.1.09 — make adjustments for provision for depreciation using the straight line, reducing balance and revaluation · Preparation of financial statements12 written
  40. 110452.5.1.11 — make adjustments for irrecoverable debts and provisions for doubtful debts · Preparation of financial statements5 written
  41. 130452.5.2.01 — explain the advantages and disadvantages of forming a partnership · Preparation of financial statements9 written
  42. 160452.5.2.04 — prepare income statements, appropriation accounts and statements of financial position · Preparation of financial statements31 written
  43. 170452.5.2.05 — record interest on partners’ loans, interest on capital, interest on drawings, partners’ salaries and the · Preparation of financial statements5 written
  44. 200452.5.2.08 — draw up partners’ capital and current accounts in ledger account form and as part of a statement of · Preparation of financial statements7 written
  45. 210452.5.3.01 — explain the advantages and disadvantages of operating as a limited company · Preparation of financial statements10 written
  46. 270452.5.3.07 — prepare income statements, statements of changes in equity and statements of financial position · Preparation of financial statements9 written
  47. 290452.5.4.01 — distinguish between receipts and payments accounts and income and expenditure accounts · Preparation of financial statements6 written
  48. 300452.5.4.02 — prepare receipts and payments accounts · Preparation of financial statements6 written
  49. 310452.5.4.03 — prepare accounts for revenue-generating activities, e.g. refreshments, subscriptions · Preparation of financial statements8 written
  50. 340452.5.4.06 — define and calculate the accumulated fund. · Preparation of financial statements9 written
  51. 390452.5.5.05 — prepare manufacturing accounts, income statements and statements of financial position · Preparation of financial statements7 written
  52. 10452.6.1.01 — Gross margin · Analysis and interpretation30 written
  53. 20452.6.1.02 — Profit margin · Analysis and interpretation27 written
  54. 30452.6.1.03 — Return on capital employed (ROCE) · Analysis and interpretation19 written
  55. 40452.6.1.04 — Current ratio · Analysis and interpretation11 written
  56. 50452.6.1.05 — Liquid (acid test) ratio · Analysis and interpretation8 written
  57. 60452.6.1.06 — Rate of inventory turnover (times) · Analysis and interpretation13 written
  58. 70452.6.1.07 — Trade receivables turnover (days) · Analysis and interpretation9 written
  59. 80452.6.1.08 — Trade payables turnover (days) · Analysis and interpretation9 written
  60. 100452.6.2.02 — make recommendations and suggestions for improving profitability and working capital · Analysis and interpretation10 written
  61. 7Accounting principles and policies55 written · 84 multiple choice

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