0452.3.1.01 — understand that a trial balance is a statement of ledger balances on a particular date: past paper questions
Real questions on 0452.3.1.01 — understand that a trial balance is a statement of ledger balances on a particular date
The newest 15 of 15 written questions. Open one to see it on the real paper.
- 0452/01 · Specimen 2027 · Q4[1]
Which of the following best describes the main purpose of a trial balance?
See it on the paper → - 0452/21 · May/June 2026 · Q4d(i)[1]
error 1 (rent expense paid) (i)
See it on the paper → - 0452/21 · May/June 2026 · Q4d(ii)[1]
error 2 (overcast). Sally records her sales when the sale is made and the goods are provided to the customer. REQUIRED
See it on the paper → - 0452/22 · February/March 2025 · Q3c[3]
Calculate the trial balance total after the errors have been corrected.
See it on the paper → - 0452/23 · October/November 2024 · Q3b[3]
Prepare the suspense account at 31 March 2024. Natalie Suspense Account Date Details $ Date Details $
See it on the paper → - 0452/23 · October/November 2024 · Q3c[2]
Complete the table by identifying the type of errors that occurred in errors 4 and 5. Error Number Error type Error 4 Error 5
See it on the paper → - 0452/23 · October/November 2024 · Q3d[5]
Complete the table below by placing a tick (3) in the appropriate column to indicate the effect on the profit for the year after correcting each of the errors. Effect on profit Error Number decrease increase no effect Error 1 Error 2 Error 4 Error 5 Error 3
See it on the paper → - 0452/11 · May/June 2024 · Q7[1]
Which statement about a trial balance is correct?
See it on the paper → - 0452/11 · May/June 2024 · Q8[3]
What was the effect of this error on his statement of financial position?
See it on the paper → - 0452/11 · May/June 2024 · Q34[2]
What explains these changes?
See it on the paper → - 0452/21 · October/November 2023 · Q3a[3]
Prepare the inventory account for the year ended 30 September 2023.
See it on the paper → - 0452/22 · October/November 2023 · Q4c[5]
Calculate Rachel’s profit for the year ended 30 September 2023 after the errors in the table have been corrected.
See it on the paper → - 0452/22 · February/March 2023 · Q2d(i)[1]
one other use of the trial balance
See it on the paper → - 0452/22 · February/March 2021 · Q3a[2]
Explain how the use of a suspense account allows a draft statement of financial position to be prepared. Rachel later discovered the following errors. 1 A repair to the premises, $220, had been debited to the premises account. 2 The purchase of a motor vehicle, $3400, on credit from Neil’s Wheels, had not been recorded...
See it on the paper → - 0452/22 · October/November 2019 · Q4c[2]
State two advantages to Mariam of maintaining double entry records.
See it on the paper →
What examiners said
Candidates were required to calculate the trial balance total after the correction of the five errors. This proved to be a very difficult question and only a few responses earned marks. It was expected that candidates would provide an arithmetical calculation, starting with the trial balance total of $97 400 and adjust this for the two errors (Numbers 3 and 5). Many tried to make adjustments for a...
— Examiner report, February/March 2025, 0452/22 Q3(c) (Cambridge)
Candidates had to state one use of the trial balance apart from checking arithmetical accuracy of the ledger. Many candidates correctly suggested that it aids the preparation of the financial statements. Others incorrectly suggested that it was used for checking purposes even though this was stated in the data and this was specifically excluded by the question.
— Examiner report, February/March 2023, 0452/22 Q2(d)(i) (Cambridge)
This proved to be very problematic. Many candidates understood that a suspense account is used to balance a trial balance but were unable to expand this statement. A large number of candidates simply repeated the question.
— Examiner report, February/March 2021, 0452/22 Q3(a) (Cambridge)
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