0452.2.2.01 — recognise and understand the following business documents: invoice, debit note, credit note, statement: past paper questions
Real questions on 0452.2.2.01 — recognise and understand the following business documents: invoice, debit note, credit note, statement
The newest 15 of 15 written questions. Open one to see it on the real paper.
- 0452/23 · October/November 2025 · Q2e[1]
Name the document Jenny would issue to her supplier to record the receipt of these faulty goods. Jenny currently does not maintain a provision for doubtful debts. When all reasonable steps to obtain payment from credit customers have failed, she writes off the debt. Her colleague has advised her that she should create...
See it on the paper → - 0452/22 · February/March 2025 · Q2c(i)[1]
his inventory of price labels
See it on the paper → - 0452/11 · May/June 2024 · Q5[1]
Which business documents are not entered in the books of prime entry?
See it on the paper → - 0452/23 · May/June 2024 · Q3a(i)[1]
which business document shows when the direct debit for insurance was paid
See it on the paper → - 0452/22 · February/March 2022 · Q1c[4]
Complete the table below by placing a tick (3) to indicate which document(s) each item appears on. The first one is completed for you. Invoice 3 A credit purchase Credit note Statement of account 3 The balance owing by Nazmeen to a supplier at the end of the month A purchases return Trade discount deducted from list pr...
See it on the paper → - 0452/22 · May/June 2021 · Q1(b)(ii)[1]
Name the accounting principle which is being applied when figures from the petty cash book are posted to the appropriate ledgers.
See it on the paper → - 0452/22 · February/March 2021 · Q1a[4]
Prepare Shilpa’s sales journal for January 2021. Total the journal and indicate the ledger account to which the total would be posted. Shilpa Sales journal Date Details $ $
See it on the paper → - 0452/22 · February/March 2021 · Q1b[11]
Complete Shilpa’s cash book on the page opposite. Balance the cash book and bring down the balances on 1 February 2021. Balance b/d Details Jan 1 2021 Date 200 $ $ 814 Bank Cash Discount allowed $ 2021 Date Shilpa Cash Book Details Discount received $ $ Cash $ Bank
See it on the paper → - 0452/22 · February/March 2021 · Q1d[1]
Complete the table by placing a tick (3) to indicate which document Dilip would send to Shilpa for the return of goods on 10 January. Debit note Credit note
See it on the paper → - 0452/22 · October/November 2020 · Q1a[6]
Complete the table to name each business document and book of prime entry for the following transactions in Dev’s accounting records. Transaction Business document Book of prime entry 2 3 4
See it on the paper → - 0452/23 · May/June 2019 · Q1b[4]
Name the person who issued each of the following documents. document person issuing the document invoice debit note credit note statement of account
See it on the paper → - 0452/23 · May/June 2019 · Q1c[4]
Explain the difference between a debit note and a credit note.
See it on the paper → - 0452/23 · May/June 2019 · Q1d[1]
State one purpose of issuing a statement of account. PLEASE TURN OVER
See it on the paper → - 0452/22 · February/March 2019 · Q2b[6]
Name the document which would be issued on each of the following dates. Name the person who issued this document. February 6 Document Person issuing the document 12 Document Person issuing the document 14 Document
See it on the paper → - 0452/22 · February/March 2019 · Q2c[2]
Name the document Aysha would issue on 28 February 2019. Suggest one reason why Aysha may issue this document. Document Reason for issue
See it on the paper →
What examiners said
Candidates were required to name two accounting principles which had been applied when items had not been included in the statement of financial position. Historic cost was a common incorrect response to both sections.
— Examiner report, February/March 2025, 0452/22 Q2(c) (Cambridge)
This question asked candidates to complete a table to indicate the business document in which certain items would be recorded. There was a mixed response to Items 2 and 3. A purchase returns will appear on both a credit note and a month-end statement of account. Trade discount appears on an invoice and may also appear on a credit note if those goods returned.
— Examiner report, February/March 2022, 0452/22 Q1(c) (Cambridge)
Better responses recognised the correct principle as ‘duality’. The most common incorrect answer given was ‘matching’.
— Examiner report, May/June 2021, 0452/22 Q1(b)(ii) (Cambridge)
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