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IGCSE Accounting 0452 · Sources and recording of data · 15

0452.2.3.05 — explain the dual function of the cash book as a book of prime entry and as a ledger account for bank: past paper questions

9 real questionsasked in 2 of the last 10 exam series2019–2024usually: Explain, Justify, Calculate, Identify, Complete

Real questions on 0452.2.3.05 — explain the dual function of the cash book as a book of prime entry and as a ledger account for bank

The newest 9 of 9 written questions. Open one to see it on the real paper.

  1. 0452/23 · October/November 2024 · Q1a[7]

    Update the bank column of Jenny’s cash book. Balance the account and bring down the balance on 1 March 2024. Details $ Date Details $ Date Jenny Cash book – bank columns

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  2. 0452/23 · October/November 2024 · Q1d[1]

    Explain why a bank overdraft is shown as a debit balance on a bank statement. Jenny is concerned about her bank overdraft and is considering adding additional capital into the business from her personal funds. REQUIRED:

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  3. 0452/23 · October/November 2024 · Q1e[5]

    Advise Jenny whether she should contribute additional capital to pay off her bank overdraft. Justify your answer. Question 2 is on page 6.

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  4. 0452/11 · May/June 2024 · Q11[3]

    What was the cash book balance?

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  5. 0452/11 · May/June 2024 · Q14[1]

    Which type of receipts were they?

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  6. 0452/22 · May/June 2024 · Q1e[4]

    Prepare the insurance account for the year ended 30 April 2024. Bring down the balance at 1 May 2024. Details $ Date Details $ Date Lottie Insurance account , ,

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  7. 0452/23 · May/June 2020 · Q1b[12]

    Complete Bilal’s cash book on the page opposite. Balance the cash book and bring down the balances on 1 May 2020. . ……… ……… 160 $ Cash Discount allowed $ b/d Balance Details April 1 2020 Date 1960 $ Bank 2020 Date Bilal Cash Book Details Discount received $ $ Cash $ Bank

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  8. 0452/23 · October/November 2019 · Q1b[1]

    State the meaning of the balance in the bank column in the cash book on 1 August 2019.

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  9. 0452/23 · October/November 2019 · Q1d[2]

    Explain the entries made in the cash book on 30 August 2019. The bank had not recorded transactions entered in the cash book on 30 August and 31 August 2019. REQUIRED

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What examiners said

Some candidates did not recognise that the opening credit balance in the bank column of the cash book represented a bank overdraft. Answers focused on it being the opening balance brought forward.

— Examiner report, October/November 2019, 0452/23 Q1(b) (Cambridge)

The question asked candidates to explain the entries made on 30 August. Most candidates knew that it was money being transferred from the cash to the bank account for one mark. The more successful candidates earned the second mark knowing that this represented a contra entry.

— Examiner report, October/November 2019, 0452/23 Q1(d) (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.

0452.2.3.05 — explain the dual function of the cash book as a book of prime entry and as a ledger account for bank — IGCSE Accounting 0452 past paper questions | AssessPro