IGCSE Accounting 0452 · Sources and recording of data · 11

0452.2.3.01 — explain the advantage of using various books of prime entry: past paper questions

7 real questionsasked in 2 of the last 10 exam series2020–2025usually: State, Name

Real questions on 0452.2.3.01 — explain the advantage of using various books of prime entry

The newest 7 of 7 written questions. Open one to see it on the real paper.

0452/23 · October/November 2025 · Q2b[1]
State one advantage of maintaining a sales journal.
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0452/22 · May/June 2024 · Q1b(i)[1]
one other book of prime entry
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0452/22 · May/June 2024 · Q1b(ii)[2]
two advantages of using books of prime entry , On 30 April 2024, Lottie sold a motor vehicle for $6000 on credit to Y Limited. She had purchased the vehicle on 1 May 2021 for $12 000. Lottie charges depreciation on vehicles at 25% using the reducing balance method. No depreciation is charged in the year of dis...
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0452/23 · May/June 2024 · Q1b(i)[1]
one other book of prime entry
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0452/23 · May/June 2024 · Q1b(ii)[2]
two advantages of using books of prime entry On 30 April 2024, Lottie sold a motor vehicle for $6000 on credit to Y Limited. She had purchased the vehicle on 1 May 2021 for $12 000. Lottie charges depreciation on vehicles at 25% using the reducing balance method. No depreciation is charged in the year of disposal. REQU...
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0452/22 · October/November 2021 · Q1b[4]
Name the book of prime entry which Ayesha would use to obtain the following information when preparing her sales ledger control account. Item Book of prime entry Returns Discount allowed Interest charged to customer on overdue account Contra entry
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0452/23 · 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. Bilal Purchases journal Date Details $ $
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What examiners said

Tested the knowledge of candidates to identify where source documents are posted into specific books of prime entry. Responses were very mixed, 2 marks were regularly gained for returns and discounts allowed, however interest charged and contra entries were often answered incorrectly indicating a lack of understanding of the purpose of the general journal and the link to the posting of source docu...
— Examiner report, October/November 2021, 0452/22 Q1(b) (Cambridge)

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Practise 0452.2.3.01 — explain the advantage of using various books of prime entry

In the syllabus

11 0452.2.3.01 — explain the advantage of using various books of prime entry

explain the advantage of using various books of prime entry
explain the use of and process accounting data in the books of prime entry: cash book, petty cash
post the ledger entries from the books of prime entry
distinguish between and account for trade discount and cash discounts
explain the dual function of the cash book as a book of prime entry and as a ledger account for bank
explain the use of and record payments and receipts made by bank transfers and other electronic
explain and apply the imprest system of petty cash.

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