0452.3.1.04 — identify and explain those errors which do not affect the trial balance: commission, compensating,: past paper questions
Real questions on 0452.3.1.04 — identify and explain those errors which do not affect the trial balance: commission, compensating,
The newest 20 of 25 written questions. Open one to see it on the real paper.
- 0452/02 · Specimen 2027 · Q2a[2]
the term ‘error of commission’.
See it on the paper → - 0452/02 · Specimen 2027 · Q2b[2]
the term ‘error of principle’.
See it on the paper → - 0452/22 · May/June 2026 · Q3b[1]
State which type of error has been made in error 5.
See it on the paper → - 0452/23 · May/June 2026 · Q4d(i)[1]
error 1 (rent expense paid) (i)
See it on the paper → - 0452/23 · 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 · Q3a[11]
Prepare the journal entries to correct errors 1–5. Narratives are not required. Samira Journal Error number Details Debit $ Credit $
See it on the paper → - 0452/22 · February/March 2025 · Q3b[4]
Complete the table to indicate the effect of each error on profit for the year and on the bank balance. Indicate whether the effect is overstated or understated and by how much. If there is no effect, write ‘no effect’ in the box. The first one has been completed as an example. Error number Effect on profit for the yea...
See it on the paper → - 0452/22 · February/March 2025 · Q3d(i)[1]
an error of principle
See it on the paper → - 0452/22 · February/March 2025 · Q3d(ii)[1]
an error of original entry.
See it on the paper → - 0452/22 · May/June 2024 · Q3a(ii)[1]
which of the errors listed in 1 to 5 above is an error of principle ,
See it on the paper → - 0452/12 · May/June 2022 · Q7[1]
What is an example of a compensating error?
See it on the paper → - 0452/22 · February/March 2022 · Q4d(i)[1]
error 2
See it on the paper → - 0452/21 · October/November 2021 · Q3c[2]
Name two types of error not disclosed by a trial balance.
See it on the paper → - 0452/23 · October/November 2021 · Q3c[2]
Name two types of error not disclosed by a trial balance. PLEASE TURN OVER
See it on the paper → - 0452/22 · February/March 2021 · Q3c(i)[1]
a compensating error
See it on the paper → - 0452/22 · February/March 2021 · Q3c(ii)[1]
an error of omission
See it on the paper → - 0452/22 · February/March 2021 · Q3d[4]
Complete the table to indicate the effect of each error on gross profit and on profit for the year. The first one has been completed as an example. Gross Profit Error number No effect 1 3 Understated $ Profit for the year Overstated $ No effect Understated $ Overstated $ 220 2 3 4 5
See it on the paper → - 0452/23 · October/November 2020 · Q5a[8]
Complete the table to indicate the effect of each error on the profit for the year and on working capital at 30 June 2020. Write ‘understated’, ‘overstated’ or ‘no effect’. The first one has been completed as an example. Error Effect on profit for the year Effect on working capital Repairs to office equipment had been...
See it on the paper → - 0452/22 · May/June 2020 · Q4b(i)[1]
Identify the type of error made in Error 6
See it on the paper → - 0452/22 · May/June 2020 · Q4b(ii)[1]
Identify the type of error made in Error 7
See it on the paper →
What examiners said
Correcting journal entries is a topic with which candidates are familiar and many answers earned good marks. Some responses did not acknowledge that the details column should show the exact name of the ledger account in which the entry will be made. Some candidates found errors three and five somewhat problematic.
— Examiner report, February/March 2025, 0452/22 Q3(a) (Cambridge)
A table had to be completed to indicate the effect of each error on the profit for the year and on the bank balance. Many candidates found this question challenging. Answers did not show full understanding of the impact of the errors on the financial statements. This is a topic where candidates would have benefitted from further study.
— Examiner report, February/March 2025, 0452/22 Q3(b) (Cambridge)
Candidates were required to identify an error of principle and an error of original entry from the list of errors provided earlier in the question. There were many correct responses.
— Examiner report, February/March 2025, 0452/22 Q3(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.