0452.2.1.06 — interpret ledger accounts and their balances: past paper questions
Real questions on 0452.2.1.06 — interpret ledger accounts and their balances
The newest 10 of 10 written questions. Open one to see it on the real paper.
- 0452/02 · Specimen 2027 · Q1c[1]
one reason why there was a debit balance on the account of Houssam on 1 November 2026.
See it on the paper → - 0452/22 · October/November 2025 · Q2a(i)[1]
Name the account that Jaya would need to open to enable her trial balance totals to agree.
See it on the paper → - 0452/22 · October/November 2025 · Q2a(ii)[1]
State the primary purpose of this account. Jaya later discovered the following five errors: No entry had been made for distribution costs of $320 paid by bank transfer. 2 Closing inventory had been recorded as $12 200 instead of $12 900. 3 Purchases returns of $95 had been correctly entered in the credit supplier’s acc...
See it on the paper → - 0452/22 · October/November 2025 · Q2b[9]
Prepare the journal entries to correct errors 1 to 5. Narratives are not required. Jaya Journal Error number Details Debit $ Credit $
See it on the paper → - 0452/22 · October/November 2025 · Q2c[2]
Name two types of error that will not be revealed by the trial balance.
See it on the paper → - 0452/22 · October/November 2025 · Q2d[7]
Complete the table by entering the amount by which Jaya’s profit for the year would be overstated or understated if each error is left uncorrected. If an error has no effect on profit, enter zero (0) in the ‘no effect’ box. Error 1 has been completed as an example. Profit for the year Error Overstated $ 1 Understated $...
See it on the paper → - 0452/21 · May/June 2024 · Q5a[3]
Calculate total purchases for the year ended 31 March 2024.
See it on the paper → - 0452/22 · October/November 2022 · Q2b[2]
Explain how a contra entry is treated in the ledger accounts.
See it on the paper → - 0452/22 · May/June 2021 · Q5(c)[3]
The account for Abel in Kia’s books showed that Kia owed him $327 before the errors were corrected. Calculate the correct amount which Kia owed Abel at 30 April 2021.
See it on the paper → - 0452/22 · May/June 2020 · Q1a[4]
Prepare the purchases journal for April 2020. Total the journal and indicate the ledger account to which the total would be posted.
See it on the paper →
What examiners said
The question required an explanation of how a contra entry is treated in the ledger accounts. Candidates had some idea of how the transactions are posted into the ledgers but found it difficult to explain the reasoning behind the entry. Good candidates could give a clear debit and credit entry either within the sales and purchases control accounts or as transfers between the cash and bank accounts...
— Examiner report, October/November 2022, 0452/22 Q2(b) (Cambridge)
There were few instances of fully correct answers. Purchases were often given as $102, and office expenses added instead of being deducted, and the sales returns of $105 incorrectly included within the calculation.
— Examiner report, May/June 2021, 0452/22 Q5(c) (Cambridge)
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