0452.2.1.02 — process accounting data using the double entry system: past paper questions
Real questions on 0452.2.1.02 — process accounting data using the double entry system
The newest 18 of 18 written questions. Open one to see it on the real paper.
- 0452/02 · Specimen 2027 · Q1b[4]
Maria’s purchases journal for November 2026. Total the journal and indicate the account where the total will be posted.
See it on the paper → - 0452/23 · October/November 2025 · Q1e[4]
Show the journal entries to record these transactions. Narratives are not required. Debit $ Credit $ Details Sid Journal
See it on the paper → - 0452/23 · 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 → - 0452/23 · 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 → - 0452/23 · 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 · Q5c[1]
State how Grace is applying the historic cost accounting principle when she prepares her financial statements. Grace is considering producing the handbags in her factory instead of buying them in. REQUIRED
See it on the paper → - 0452/22 · May/June 2023 · Q2a[10]
Prepare the journal entries required for items 1–5. Narratives are not required.
See it on the paper → - 0452/23 · May/June 2023 · Q2a[10]
Prepare the journal entries required for items 1–5. Narratives are not required. Ramla Journal Item number Details Debit $ Credit $
See it on the paper → - 0452/22 · February/March 2023 · Q1c[3]
State why each external user of the accounting statements would be interested in Saira’s business continuing indefinitely. User Reason Bank manager Government Trade payables
See it on the paper → - 0452/21 · October/November 2022 · Q2c[2]
Record the entries which would be made in the following accounts in September 2022. It is not necessary to total or balance the accounts.
See it on the paper → - 0452/22 · May/June 2021 · Q2(d)(ii)[2]
Explain how the prudence principle is applied to the maintenance of Tej’s provision for doubtful debts.
See it on the paper → - 0452/23 · May/June 2021 · Q2c[1]
Name the accounting principle applied when the income statement is adjusted for rent prepaid.
See it on the paper → - 0452/23 · May/June 2021 · Q2d(i)[2]
Explain how the realisation principle is applied to the recording of Tej’s credit sales.
See it on the paper → - 0452/23 · May/June 2021 · Q2d(ii)[2]
Explain how the prudence principle is applied to the maintenance of Tej’s provision for doubtful debts. Tej sells to a small number of customers. He has good working relationships with them and they sometimes recommend him to potential customers. Tej is concerned that his customers are taking a long time to pay him. He...
See it on the paper → - 0452/23 · May/June 2021 · Q2e[5]
Advise Tej whether or not he should charge interest on overdue accounts. Justify your answer.
See it on the paper → - 0452/21 · October/November 2020 · Q1a[4]
Prepare journal entries to record the above transactions. Narratives are not required.
See it on the paper → - 0452/22 · May/June 2020 · Q1c[4]
Name one accounting principle applied by Bilal in each of the following situations. accounting principle The double entry for the posting of the purchases journal entries is completed by posting the individual amounts to the purchases ledger. The purchase of goods on 5 April did not include goods costing $55 which Bila...
See it on the paper → - 0452/22 · February/March 2019 · Q2e[3]
Prepare a journal entry to record the transfer of the balance of the sales ledger account to the purchases ledger account in the books of Ravi. A narrative is required. Ravi Journal Debit $ Credit $
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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, 0452/23 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, 0452/23 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, 0452/23 Q1(c) (Cambridge)
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