0452.3.2.01 — correct errors by means of journal entries: past paper questions
Real questions on 0452.3.2.01 — correct errors by means of journal entries
The newest 20 of 51 written questions. Open one to see it on the real paper.
- 0452/02 · Specimen 2027 · Q2d[6]
the table by entering the amount of correcting each error required to calculate Khaled’s corrected profit for the year. If an item has no effect on profit, enter zero (0) in the ‘no effect on profit’ column.
See it on the paper → - 0452/22 · May/June 2026 · Q3a[11]
Complete the following table to show the entries required to correct each error. The first one has been completed as an example. error no. error entries required to correct the error debit $ 1 A payment for rent of $635 had been debited to the wages account. 2 The purchases journal had been overcast by $50. 3 4 5 6 Ban...
See it on the paper → - 0452/23 · May/June 2026 · Q4b[8]
Prepare the journal entries required to correct these four errors. Narratives are not required. Sally Journal error number details debit $ credit $
See it on the paper → - 0452/22 · February/March 2026 · Q4a[11]
Prepare the journal entries to correct errors 1–5. Narratives are not required. Rajni Journal error number details debit $ credit $ Before Rajni corrected the errors: • • draft profit for the year was $16 950 the cash book showed a debit balance of $1568. REQUIRED
See it on the paper → - 0452/21 · May/June 2025 · Q3a[11]
Entries required to correct the error Error Debit Account Credit $ 425 Account Purchases $ A payment for wages, $425, had been debited to the purchases account. Wages 425 Discount allowed, $19, had been credited to the discount allowed account. The total of the sales journal for April 2025 was undercast by $100. A bank...
See it on the paper → - 0452/22 · May/June 2025 · Q4a[11]
Prepare the journal entries on page 15 to correct errors 1–5. Narratives are not required. Bilal Journal Error number Details Debit $ Credit $ The balance on the capital account at 1 January 2024 was $6200. Before correcting the errors: • original profit for the year was $12 930 • drawings were $11 260. REQUIRED
See it on the paper → - 0452/11 · May/June 2024 · Q9[2]
Which double entry will correct this?
See it on the paper → - 0452/21 · May/June 2024 · Q2a[11]
Prepare the journal entries required to correct these five errors. Narratives are not required.
See it on the paper → - 0452/21 · May/June 2024 · Q2c[5]
Calculate the corrected profit for the year ended 31 March 2024.
See it on the paper → - 0452/22 · May/June 2024 · Q3b[7]
Prepare the journal entries to correct errors 1 to 3 only. Narratives are not required. Akil Journal Error number Details Debit $ Credit $ ,
See it on the paper → - 0452/23 · 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 → - 0452/23 · May/June 2024 · Q3b[7]
Prepare the journal entries to correct errors 1 to 3 only. Narratives are not required. Akil Journal Error number Details Debit $ Credit $
See it on the paper → - 0452/22 · February/March 2024 · Q5a[4]
Prepare the journal entry to correct error 1 only. A narrative is required. Sunita Journal Error number Details Debit $ Credit $
See it on the paper → - 0452/21 · October/November 2023 · Q4a[11]
Prepare the journal entries to correct errors 1–5. Narratives are not required.
See it on the paper → - 0452/21 · October/November 2023 · Q4c[4]
Complete the following table by placing a tick (3) to show the effect of each error.
See it on the paper → - 0452/22 · October/November 2023 · Q4a[9]
Complete the following table to show the entries required to correct each error. The first one has been completed as an example.
See it on the paper → - 0452/23 · October/November 2023 · Q4a[11]
Prepare the journal entries to correct errors 1–5. Narratives are not required. Asia Journal Error number Details Debit $ Credit $
See it on the paper → - 0452/23 · October/November 2023 · Q4c[4]
Complete the following table by placing a tick (3) to show the effect of each error. The first one has been completed as an example. Error number 1 Error A credit purchase, $112, from Jacques, had been debited twice to the purchases account. 2 The wages account had been overcast by $300. 3 Cash received, $75 from Savan...
See it on the paper → - 0452/21 · May/June 2023 · Q3a[10]
Complete the table to show the entries required to correct each error. The first one has been completed as an example.
See it on the paper → - 0452/22 · February/March 2023 · Q2a[10]
Prepare the journal entries to correct errors 1–5. Narratives are not required. Rai Journal Error number Details Debit $ Credit $
See it on the paper →
What examiners said
Comprehensive responses • Candidates who had a good understanding of double entry were able to provide journal entries to correct the errors which had been made in the accounting records. • Candidates appreciated that correcting some errors involved doubling the amount of the original error. • The journal entries clearly indicated the name of the account in which the entry was to be made. Limited...
— Examiner report, February/March 2026, 0452/22 Q4(a) (Cambridge)
A table had to be prepared to name the entries for the correction of five errors. There were many good responses and high marks were earned by some candidates. The last item proved to be the most difficult. Not all candidates realised that the bank had to be credited with $420 and the insurance and the suspense each debited with $210. Common errors included: • Using a figure of $19 rather than $3...
— Examiner report, May/June 2025, 0452/21 Q3(a) (Cambridge)
There were a total of five errors arising after the preparation of the trial balance that needed to be corrected through journal entries. The corrections were straightforward, and most candidates scored above average scores of five marks and more. If errors were to be made regularly, it was in respect of error one, goods being taken for own use and recorded as cash drawings. Few correct answers we...
— Examiner report, May/June 2025, 0452/22 Q4(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.