0452.2.1.07 — recognise the division of the ledger into the sales ledger, the purchases ledger and the nominal (general): past paper questions
Real questions on 0452.2.1.07 — recognise the division of the ledger into the sales ledger, the purchases ledger and the nominal (general)
The newest 20 of 20 written questions. Open one to see it on the real paper.
- 0452/22 · February/March 2026 · Q1d(i)[1]
one reason why Rahul may benefit from keeping a sales ledger control account
See it on the paper → - 0452/22 · February/March 2026 · Q1d(ii)[1]
one reason why Rahul may not benefit from keeping a sales ledger control account.
See it on the paper → - 0452/22 · February/March 2025 · Q1a[3]
Total the journal and indicate the ledger account where the total would be posted. Ria Purchases journal Date Details $ (a) Prepare the purchases journal for January 2025.
See it on the paper → - 0452/22 · February/March 2025 · Q1b[2]
Prepare the purchases returns journal for January 2025. Total the journal and indicate the ledger account where the total would be posted. Ria Purchases returns journal Date Details $ Ria’s total purchases from 1 August 2024 to 31 December 2024 were $6327. REQUIRED
See it on the paper → - 0452/22 · February/March 2025 · Q1d[6]
Prepare Ria’s purchases ledger control account for January 2025. Balance the account and bring down the balance on 1 February 2025. Ria Purchases ledger control account Date Details $ Date Details $ Ria is considering increasing her trade payables payment period to provide her with sufficient cash for an advertising ca...
See it on the paper → - 0452/22 · February/March 2025 · Q1e[5]
Advise Ria whether or not she should increase her trade payables payment period to provide her with sufficient cash for an advertising campaign. Justify your answer by providing two advantages and two disadvantages of your advice.
See it on the paper → - 0452/22 · October/November 2023 · Q1a[4]
Prepare the sales journal for August 2023. Total the journal and indicate the ledger account where the total would be posted.
See it on the paper → - 0452/21 · October/November 2022 · Q3b[2]
Prepare the entries for insurance and commission receivable in RB’s statement of financial position at 31 March 2022.
See it on the paper → - 0452/22 · October/November 2022 · Q2a[4]
Complete the table to name the book of prime entry which MC would use to obtain information when preparing control accounts.
See it on the paper → - 0452/12 · May/June 2022 · Q5[1]
In which book of prime entry would David record this transaction?
See it on the paper → - 0452/22 · February/March 2022 · Q2a[10]
Prepare Ravi’s sales ledger control account for the year ended 31 January 2022. Balance the account and bring down the balance on 1 February 2022. Ravi Sales ledger control account Date Details $ Date Details $
See it on the paper → - 0452/22 · October/November 2021 · Q1a[14]
Prepare the sales ledger control account and the purchases ledger control account for August 2021. Balance the accounts and bring down the balances on 1 September 2021.
See it on the paper → - 0452/22 · October/November 2021 · Q1c[2]
Suggest two reasons why the sales ledger control account had a credit balance of $420 on 1 August 2021.
See it on the paper → - 0452/22 · May/June 2021 · Q1(b)(i)[2]
Name the ledger to which each of the following would be posted. The total of the column for travel expenses The payment to Hunter
See it on the paper → - 0452/21 · October/November 2019 · Q1g(i)[1]
Identify one transaction recorded in Sophie’s cash book which would also be recorded in the sales ledger.
See it on the paper → - 0452/21 · October/November 2019 · Q1g(ii)[1]
Identify one transaction recorded in Sophie’s cash book which would also be recorded in the purchases ledger.
See it on the paper → - 0452/21 · October/November 2019 · Q1g(iii)[2]
Identify two transactions recorded in Sophie’s cash book which would also be recorded in the nominal (general) ledger.
See it on the paper → - 0452/23 · October/November 2019 · Q1g(i)[1]
Identify one transaction recorded in Sophie’s cash book which would also be recorded in the sales ledger.
See it on the paper → - 0452/23 · October/November 2019 · Q1g(ii)[1]
Identify one transaction recorded in Sophie’s cash book which would also be recorded in the purchases ledger.
See it on the paper → - 0452/23 · October/November 2019 · Q1g(iii)[2]
Identify two transactions recorded in Sophie’s cash book which would also be recorded in the nominal (general) ledger.
See it on the paper →
What examiners said
Comprehensive responses • Many candidates were able to provide one advantage to a trader of maintaining control accounts. • Many candidates correctly suggested the location of errors and reduction in fraud. Limited responses • Some answers demonstrated that candidates did not fully appreciate why control accounts are prepared. • Common incorrect responses included correcting errors, preventing fr...
— Examiner report, February/March 2026, 0452/22 Q1(d)(i) (Cambridge)
Comprehensive responses • Candidates correctly related the question to the scenario described and appreciated that this trader had very few credit sales so the preparation of a control account would not be worthwhile. Limited responses • Many candidates did not relate the question to the scenario described and provided a generic disadvantage of preparing control accounts. • Common incorrect answe...
— Examiner report, February/March 2026, 0452/22 Q1(d)(ii) (Cambridge)
Candidates were required to record credit purchases in a purchases journal. This should have been a straightforward question. Common errors included: • Omission of dates • Not deducting trade discount where appropriate • Inclusion of purchases made by bank transfer • Incorrect labelling of the total of the journal.
— Examiner report, February/March 2025, 0452/22 Q1(a) (Cambridge)
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