0452.2.1.01 — outline the double entry system of book-keeping: past paper questions
Real questions on 0452.2.1.01 — outline the double entry system of book-keeping
The newest 20 of 39 written questions. Open one to see it on the real paper.
- 0452/21 · May/June 2026 · Q4b[8]
Prepare the journal entries required to correct these four errors. Narratives are not required. Sally Journal error number details debit $ credit $
See it on the paper → - 0452/22 · October/November 2025 · Q1a[7]
Date Details $ Date Details $ Zac Cash Book – bank columns Balance the account and bring down the balance at 1 April 2025. (a) Update the bank columns of Zac’s cash book.
See it on the paper → - 0452/22 · October/November 2025 · Q1d[1]
State what is meant by the term ‘dishonoured cheque’. On 5 April, Zac was notified that a cheque paid into his business bank account during March had been dishonoured. The cheque for $128 was from Ali, a credit customer. REQUIRED
See it on the paper → - 0452/22 · October/November 2025 · Q1e[2]
Complete the following table to show the journal entry required to record the dishonoured cheque in Zac’s accounts. A narrative is not required. Zac Journal Details Debit $ Credit $
See it on the paper → - 0452/21 · May/June 2025 · Q1a[4]
Prepare the opening journal entry at 1 March 2025. A narrative is required. $ $ Details Date Anika Journal Question 1 continues on page 4. Anika decided to maintain a petty cash book using the imprest system. The imprest amount is $150. On 1 March 2025, Anika drew the amount required for petty cash from the bank accoun...
See it on the paper → - 0452/21 · May/June 2025 · Q1b[11]
Prepare Anika’s petty cash book on page 5 for the month of March 2025. Balance the petty cash book, bring down the balance on 1 April 2025 and restore the imprest. Date 2025 Details Anika Petty Cash Book Total paid $ Motor expenses $ Office expenses $ Ledger accounts $ Total received $ On 21 March 2025, Anika purchased...
See it on the paper → - 0452/21 · May/June 2025 · Q1c[5]
Prepare the account for Sam in the books of Anika for March 2025. Balance the account and bring down the balance at 1 April 2025. Details $ Date Details $ Date Anika Sam account
See it on the paper → - 0452/23 · May/June 2025 · Q2f(i)[1]
Mo’s gross margin is higher than Barry’s
See it on the paper → - 0452/23 · May/June 2025 · Q2f(ii)[1]
Mo’s expenses are lower than Barry’s.
See it on the paper → - 0452/22 · February/March 2025 · Q5c[5]
Prepare the Club’s rent and insurance account for the year ended 31 December 2024. Balance the account and bring down the balance on 1 January 2025. ABC Piano Club Club’s rent and insurance account Date Details $ Date Details $
See it on the paper → - 0452/12 · May/June 2024 · Q1[1]
How does a trader use the information provided by financial statements? to calculate the amount of cash drawings taken to calculate the amount that is owed by trade receivables to check the balance shown on a bank statement to compare the business performance over a number of years
See it on the paper → - 0452/12 · October/November 2023 · Q1[1]
Which actions are examples of book-keeping? 1 entering details of a cheque received from a customer in the cash book 2 entering details of goods purchased on credit in the purchases journal 3 producing an income statement to calculate the profit for the year 4 recording details of credit sales in the account of a cred...
See it on the paper → - 0452/21 · October/November 2023 · Q1a(i)[3]
Prepare the journal for Shakir’s opening entries at 1 September 2023. A narrative is not required.
See it on the paper → - 0452/21 · October/November 2023 · Q1a(ii)[2]
State two advantages of maintaining double entry records.
See it on the paper → - 0452/22 · October/November 2023 · Q3c[1]
State one reason why Lionel should keep double-entry bookkeeping records.
See it on the paper → - 0452/23 · October/November 2023 · Q1a(i)[3]
Prepare the journal for Shakir’s opening entries at 1 September 2023. A narrative is not required. Shakir Journal Date Details Debit $ Credit $
See it on the paper → - 0452/23 · October/November 2023 · Q1a(ii)[2]
State two advantages of maintaining double entry records. During September 2023, the following transactions took place. Sept 2 Paid rent, $420, by credit transfer 4 Withdrew cash, $350, from the bank for business use 7 Paid Latif, $194, by telephone transfer, in full settlement of the amount owing at 1 September 2023 1...
See it on the paper → - 0452/22 · February/March 2023 · Q2d(ii)[1]
one other use of the journal.
See it on the paper → - 0452/22 · October/November 2022 · Q2d[5]
Advise MC whether he should change to the new overseas supplier. Justify your answer.
See it on the paper → - 0452/22 · October/November 2022 · Q3f[5]
Advise MG on whether to accept or decline these terms. Justify your answer.
See it on the paper →
What examiners said
Candidates were required to prepare an opening journal entry. This topic appears on the syllabus and is included in recommended textbooks, but many candidates were unfamiliar with how to prepare this journal entry. A number of responses incorrectly attempted individual journal entries for the purchase of the non-current assets, the sale of goods to the trade receivables etc. Some answers simply pr...
— Examiner report, May/June 2025, 0452/21 Q1(a) (Cambridge)
A petty cash book had to be prepared. Most candidates earned over half of the available marks. Common errors included: • Omission of opening balance and incorrect restoration of the opening imprest • Incorrect wording for the payments • Inclusion of the balance carried down before the total so the total paid column did not equal the total of the analysis columns • Complete omission or incorrect w...
— Examiner report, May/June 2025, 0452/21 Q1(b) (Cambridge)
The ledger account of a credit supplier had to be prepared. This should have been relatively straightforward. Common errors included: • Omission of the opening balance • Omission of the petty cash payment • Inclusion of extraneous items such as trade discount • Incorrect wording • Complete reversal.
— Examiner report, May/June 2025, 0452/21 Q1(c) (Cambridge)
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