0452.2.3.03 — post the ledger entries from the books of prime entry: past paper questions
Real questions on 0452.2.3.03 — post the ledger entries from the books of prime entry
The newest 7 of 7 written questions. Open one to see it on the real paper.
- 0452/11 · May/June 2024 · Q3[1]
In which book of prime entry does a trader record cash discount received?
See it on the paper → - 0452/11 · May/June 2024 · Q4[2]
The analysis columns of a petty cash book show the following totals. How should these totals be posted to the ledger?
See it on the paper → - 0452/21 · May/June 2023 · Q1b[4]
Prepare the account for Giles as it would appear in the books of Shvan. Balance the account at 31 March 2023 and bring down the balance at 1 April 2023.
See it on the paper → - 0452/22 · 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.
See it on the paper → - 0452/22 · May/June 2023 · Q1b[4]
Prepare the account for Alexander for April 2023. Balance the account and bring down the balance at 1 May 2023.
See it on the paper → - 0452/22 · October/November 2022 · Q3a[5]
Update the cash book of MG. Bring down the updated balance on 1 September 2022.
See it on the paper → - 0452/23 · May/June 2021 · Q1b(ii)[1]
Name the accounting principle which is being applied when figures from the petty cash book are posted to the appropriate ledgers. Leo received a statement of account from Hunter. REQUIRED
See it on the paper →
What examiners said
Candidates were required to prepare the ledger account of a trade payable. Most candidates were able to earn at least half of the available marks. A few candidates completely reversed the account. Some incorrectly included an item for trade discount. A significant number of candidates did not appreciate that some of the amount paid was from petty cash and was not all paid by cheque.
— Examiner report, May/June 2023, 0452/21 Q1(b) (Cambridge)
The requirement to enter transactions into a three-column cashbook is a popular activity and marks of nine and above were regularly achieved. The most common error was the uncertainty associated with the entry for the receipt of capital. Corresponding amounts were entered on both sides of the cashbook or were given an incorrect narrative such as drawings. Narratives must be for recognised account...
— Examiner report, May/June 2023, 0452/22 Q1(a) (Cambridge)
A basic supplier account: Two bank entries were required, the associated discount received of $17 was regularly omitted and the two purchase invoices shown as debits or an incorrect narrative of credit purchases or even sales given.
— Examiner report, May/June 2023, 0452/22 Q1(b) (Cambridge)
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