0452.2.1.03 — prepare ledger accounts: past paper questions
Real questions on 0452.2.1.03 — prepare ledger accounts
The newest 20 of 65 written questions. Open one to see it on the real paper.
- 0452/02 · Specimen 2027 · Q1d[7]
the ledger accounts for the two suppliers in the books of Maria for the month of November 2026. Balance the accounts and bring down the balance at 1 December 2026.
See it on the paper → - 0452/22 · May/June 2026 · Q1a(i)[3]
Prepare the sales account for March 2026. Show the transfer to the income statement for the year ended 31 March 2026. Saleh Sales account details $ date details $ date
See it on the paper → - 0452/22 · May/June 2026 · Q1a(ii)[2]
Prepare the sales returns account for March 2026. Show the transfer to the income statement for the year ended 31 March 2026. Saleh Sales returns account date details $ date details $ Saleh has provided the following additional information for March 2026. irrecoverable debts discount allowed bank transfers from credit...
See it on the paper → - 0452/22 · February/March 2026 · Q1b[3]
date details $ date details $ Rahul Purchases account (b) Prepare Rahul’s purchases account for January 2026. Balance the account, and bring down the balance at 1 February 2026.
See it on the paper → - 0452/22 · February/March 2026 · Q1c[2]
Prepare Rahul’s discount received account for January 2026. Balance the account, and bring down the balance at 1 February 2026. Rahul Discount received account date details $ date details $ Rahul maintains his bookkeeping records himself. He is considering keeping a sales ledger control account. REQUIRED
See it on the paper → - 0452/22 · February/March 2026 · Q2a[2]
Prepare the motor vehicles account for the year ended 31 December 2025. Balance the account, and bring down the balance at 1 January 2026. Samir Motor vehicles account date details $ date details $
See it on the paper → - 0452/22 · February/March 2026 · Q2c[3]
Prepare the disposal account for the sale of the motor vehicle. Samir Disposal of motor vehicles account date details $ date details $ Samir purchased a new motor vehicle on 21 January 2026, paying by bank transfer. The purchase price is made up as follows: cost of vehicle fuel (petrol) insurance for one year delivery...
See it on the paper → - 0452/22 · February/March 2025 · Q1c[4]
Prepare Ria’s purchases account for January 2025. Balance the account and bring down the balance on 1 February 2025. Ria Purchases account Date Details $ Date Details $
See it on the paper → - 0452/22 · October/November 2024 · Q1c[5]
Prepare the account of Elizah as it would appear in Kalima’s books. Balance the account and bring down any balances on 1 October 2024.
See it on the paper → - 0452/22 · October/November 2024 · Q3b[5]
Prepare the subscriptions account in the books of Sports T club for the year ending 31 December 2023. Balance the account and bring down the balances on 1 January 2024.
See it on the paper → - 0452/21 · May/June 2024 · Q1a[3]
Prepare the sales journal for April 2024. Total the sales journal and indicate the ledger account to which the total would be posted.
See it on the paper → - 0452/21 · May/June 2024 · Q1c[3]
Calculate: the total amount of money which Addo received from trade receivables during April 2024. the total amount of cash discount which Addo allowed in April 2024.
See it on the paper → - 0452/21 · May/June 2024 · Q4a[3]
Prepare Ahmed’s rent receivable account for the year ended 31 December 2023. Balance the account and bring down the balance at 1 January 2024.
See it on the paper → - 0452/21 · October/November 2023 · Q3c[6]
Prepare the rent payable account for the year ended 30 September 2023. Balance the account at 30 September 2023 and bring down the balance at 1 October 2023.
See it on the paper → - 0452/22 · October/November 2023 · Q1b[3]
Prepare the sales returns journal for August 2023. Total the journal and indicate the ledger account where the total would be posted.
See it on the paper → - 0452/22 · October/November 2023 · Q1c[6]
Prepare the account for Naomi for August 2023 as it would appear in the books of Seok. Balance the account and bring down the balance at 1 September 2023.
See it on the paper → - 0452/22 · May/June 2023 · Q3a[7]
Prepare the subscriptions account for the year ended 31 December 2022. Balance the account and bring down the balances on 1 January 2023.
See it on the paper → - 0452/23 · May/June 2023 · Q1b[4]
Prepare the account for Alexander for April 2023. Balance the account and bring down the balance at 1 May 2023. Omer Alexander account Date Details $ Date 2023 Apr 1 Balance b/d Details $ 360 Omer buys all his supplies from Alexander who does not allow Omer any trade discount. Omer is now considering also purchasing su...
See it on the paper → - 0452/23 · May/June 2023 · Q3a[7]
Prepare the subscriptions account for the year ended 31 December 2022. Balance the account and bring down the balances on 1 January 2023. Favourite Book Club Subscriptions account Date Details $ Date Details $
See it on the paper → - 0452/21 · October/November 2022 · Q2d[2]
Prepare the inventory account at 30 September 2022. Balance the account and bring down the balance on 1 October 2022.
See it on the paper →
What examiners said
Comprehensive responses • Goods bought for resale (cash and credit) were correctly recorded on the debit of the purchases account. Limited responses • Some candidates demonstrated minimal understanding of double entry principles resulting in incomplete entries, inaccurate details and inclusion of irrelevant items. • Some candidates attempted to transfer the difference on the account to the income...
— Examiner report, February/March 2026, 0452/22 Q1(b) (Cambridge)
Comprehensive responses • The total discount received for the month was correctly credited to the account. • The instruction to balance the account and bring down the balance was followed. Limited responses • Many candidates did not appreciate that the monthly total of discount received is transferred from the cash book to the credit of the discount account. • Some candidates entered individual a...
— Examiner report, February/March 2026, 0452/22 Q1(c) (Cambridge)
Comprehensive responses • A thorough knowledge of double entry enabled candidates to correctly prepare an asset account. • The motor vehicles account was correctly displayed with the opening balance on the debit, the transfer to disposal of the cost of the vehicle disposed of on the credit and a balance carried and brought down. Limited responses • Some candidates did not have a thorough understa...
— Examiner report, February/March 2026, 0452/22 Q2(a) (Cambridge)
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