0452.2.3.02 — explain the use of and process accounting data in the books of prime entry: cash book, petty cash: past paper questions
Real questions on 0452.2.3.02 — explain the use of and process accounting data in the books of prime entry: cash book, petty cash
The newest 20 of 32 written questions. Open one to see it on the real paper.
- 0452/21 · May/June 2026 · Q1b[4]
Calculate the bank balance which was shown in the cash book at 30 April 2026. Reggie is considering using petty cash for receipts and payments of under $10 only. All other receipts would be required by bank transfer and all other payments would be made by bank transfer. The imprest amount would be reduced to $100. REQU...
See it on the paper → - 0452/21 · May/June 2026 · Q1c[5]
Advise Reggie whether or not he should require that all receipts over $10 are made by bank transfer and make all payments over $10 by bank transfer. Justify your answer by providing both advantages and disadvantages of making this change.
See it on the paper → - 0452/23 · May/June 2026 · Q1a[11]
Prepare Reggie’s petty cash book for the month of April 2026. Balance the petty cash book and bring down the balance at 1 May 2026. date 2026 details Reggie Petty cash book total paid $ cleaning $ office expenses $ ledger accounts $ total received $ The amount of cash drawn from the bank account to restore the imprest...
See it on the paper → - 0452/23 · May/June 2026 · Q1b[4]
Calculate the bank balance which was shown in the cash book at 30 April 2026. Reggie is considering using petty cash for receipts and payments of under $10 only. All other receipts would be required by bank transfer and all other payments would be made by bank transfer. The imprest amount would be reduced to $100. REQU...
See it on the paper → - 0452/23 · May/June 2026 · Q1c[5]
Advise Reggie whether or not he should require that all receipts over $10 are made by bank transfer and make all payments over $10 by bank transfer. Justify your answer by providing both advantages and disadvantages of making this change.
See it on the paper → - 0452/22 · February/March 2026 · Q1a[11]
Prepare Rahul’s cash book. Balance the cash book, and bring down the balances at 1 February 2026. balances b/d details discount allowed $ 120 $ cash 350 $ bank date 2026 Rahul Cash book details discount received $ $ cash $ bank Jan 1 2026 date
See it on the paper → - 0452/22 · May/June 2025 · Q1a[12]
Complete Kadima’s cash book on page 3. Balance the cash book and bring down the balances at 1 April 2025. Discount allowed $ 50 $ Cash 840 $ Bank 2025 Date Kadima Cash Book Details Discount received $ $ Cash $ Bank Ĭ×Ċ®Ġ´íÈõÏĪÅĊàû·þ× Balance b/d Details Mar 1 2025 Date Kadima has received a bank statement dated 31 Marc...
See it on the paper → - 0452/22 · October/November 2024 · Q1a[13]
Kalima’s cash book on the page opposite, for September 2024. Balance the account and bring down the balances on 1 October 2024.
See it on the paper → - 0452/22 · October/November 2024 · Q1b[1]
What does the credit balance in the bank on 1 September 2024 represent?
See it on the paper → - 0452/22 · February/March 2024 · Q1a[10]
Prepare Gurjit’s cash book on the page opposite. Balance the cash book and bring down the balances at 1 February 2024. Balance b/d Details Jan 1 2024 Date Discount allowed $ 1490 $ $ 175 Bank Cash 2024 Date Gurjit Cash Book Details Discount received $ $ Cash $ Bank
See it on the paper → - 0452/21 · October/November 2023 · Q1b[11]
Prepare Shakir’s cash book on the page opposite. Balance the cash book and bring down the balances at 1 October 2023.
See it on the paper → - 0452/23 · October/November 2023 · Q1b[11]
Prepare Shakir’s cash book on the page opposite. Balance the cash book and bring down the balances at 1 October 2023. Details 2023 Date Discount allowed $ $ $ Bank Cash 2023 Date Shakir Cash Book Details Discount received $ $ Cash $ Bank Shakir received a bank statement dated 30 September 2023. The bank statement showe...
See it on the paper → - 0452/21 · May/June 2023 · Q1a[10]
Prepare Shvan’s petty cash book for the first week of March 2023, on the page opposite. Balance the petty cash book at 7 March 2023 and bring down the balance at 8 March 2023.
See it on the paper → - 0452/21 · May/June 2023 · Q1c[5]
Advise Shvan whether he should stop using cash. Justify your answer by providing two advantages and two disadvantages of stopping using cash.
See it on the paper → - 0452/23 · May/June 2023 · Q1a[11]
Complete Omer’s cash book on the page opposite. Balance the cash book and bring down the balances on 1 May 2023. Balance b/d Details Apr 1 2023 Date Discount allowed $ $ $ 120 Bank Cash Apr 1 2023 Date Omer Cash Book Balance b/d Details $ Cash Discount received $ 477 $ Bank
See it on the paper → - 0452/22 · February/March 2023 · Q1a[13]
Prepare Saira’s cash book on the page opposite. Balance the cash book and bring down the balances at 1 February 2023. Balance b/d Details Jan 1 2023 Date Discount allowed $ 110 $ Cash 713 $ Bank 2023 Date Saira Cash Book Details Discount received $ $ Cash $ Bank Saira has now received a business bank statement and is c...
See it on the paper → - 0452/12 · May/June 2022 · Q6[1]
How would these amounts be recorded in the petty cash book and the cash book?
See it on the paper → - 0452/22 · February/March 2022 · Q1b(i)[10]
Complete Nazmeen’s petty cash book on the following page. Balance the petty cash book, bring down the balance on 1 February 2022 and restore the imprest. Details 2022 Date Total received $ Nazmeen Petty Cash Book Total paid $ $ Motor expenses Sundry expenses $ Ledger accounts $
See it on the paper → - 0452/22 · February/March 2022 · Q1b(ii)[1]
State one advantage of using the imprest system for petty cash. Nazmeen receives business documents from her credit suppliers. REQUIRED
See it on the paper → - 0452/21 · May/June 2021 · Q1a[11]
Complete Rahat’s cash book on the page opposite. Balance the cash book and bring down the balances on 1 April 2021.
See it on the paper →
What examiners said
Comprehensive responses • Most candidates understood the principles of maintaining a three-column cash book. • The entries were correctly dated with suitable details. • The balances were brought down. Limited responses • Irrelevant items such as purchase and sale of goods on credit were included. • Cash discount was calculated incorrectly. • The contra item was either omitted or incorrectly treat...
— Examiner report, February/March 2026, 0452/22 Q1(a) (Cambridge)
This question required the candidates to enter transactions into a three-column cashbook accurately. All ledger accounts (including a cash book) require a date, a correct account reference where the corresponding entry will be recorded and an amount either received into or paid out of the cash or bank account. The amounts would require the calculation of discounts received or allowed and the net r...
— Examiner report, May/June 2025, 0452/22 Q1(a) (Cambridge)
Using the information provided, candidates were required to prepare petty cash book. High marks were earned by many candidates. However, some errors were made the most common being: • Omission of the opening balance, or the restoration of the imprest. • Incorrect wording in the details column. • Including the amount from a trade receivable as either a payment or as both a receipt and a payment....
— Examiner report, May/June 2023, 0452/21 Q1(a) (Cambridge)
Past papers, syllabus and examiner reports © UCLES (Cambridge University Press & Assessment). Questions are matched to topics from the official syllabus. AssessPro is independent and not endorsed by Cambridge.