0452.3.2.02 — explain the use of a suspense account as a temporary measure to balance the trial balance: past paper questions
Real questions on 0452.3.2.02 — explain the use of a suspense account as a temporary measure to balance the trial balance
The newest 20 of 31 written questions. Open one to see it on the real paper.
- 0452/02 · Specimen 2027 · Q2c[4]
the suspense account. Include the balancing figure as the original difference on the trial balance.
See it on the paper → - 0452/22 · May/June 2026 · Q3c[4]
Prepare the suspense account. Show the balancing figure on the suspense account as the original trial balance difference. Dates are not required. Xavier Suspense account details $ details $
See it on the paper → - 0452/21 · May/June 2025 · Q3b[4]
Prepare the suspense account at 30 April 2025. Nabil Suspense account Date Details $ Date Details $ Nabil’s cash at bank balance before the errors were discovered was $935. REQUIRED
See it on the paper → - 0452/23 · May/June 2025 · Q3b[4]
Prepare the suspense account at 30 April 2025. Nabil Suspense account Date Details $ Date Details $ Nabil’s cash at bank balance before the errors were discovered was $935. REQUIRED
See it on the paper → - 0452/23 · May/June 2025 · Q3c[4]
Calculate Nabil’s bank balance at 30 April 2025 after the errors in the table in part (a) have been corrected.
See it on the paper → - 0452/22 · May/June 2024 · Q3c(i)[1]
State why a balance may remain on the suspense account after errors 1 to 5 have been corrected.
See it on the paper → - 0452/22 · May/June 2024 · Q3c(ii)[5]
Prepare the suspense account. Bring down any remaining balance at 1 March 2024. Date Details $ Date Details $ ……… ……… ……… ……… ……… ……… ……… ……… ……… ……… ……… ……… ……… Akil Suspense account Akil’s draft profit for the year, before correction of the errors, was $17 420. REQUIRED
See it on the paper → - 0452/23 · May/June 2024 · Q3c(i)[1]
State why a balance may remain on the suspense account after errors 1 to 5 have been corrected.
See it on the paper → - 0452/23 · May/June 2024 · Q3c(ii)[5]
Prepare the suspense account. Bring down any remaining balance at 1 March 2024. Akil Suspense account Date Details $ Date Details $ ……… ……… ……… ……… ……… ……… ……… ……… ……… ……… ……… ……… ……… Akil’s draft profit for the year, before correction of the errors, was $17 420. REQUIRED
See it on the paper → - 0452/23 · May/June 2024 · Q3d[5]
Calculate Akil’s profit after items 1 to 5 have been corrected.
See it on the paper → - 0452/22 · February/March 2024 · Q5b[7]
Prepare the suspense account. Include the balancing figure as the original difference on the trial balance. Sunita Suspense account Date Details $ Date Details $
See it on the paper → - 0452/21 · October/November 2023 · Q4b[5]
Prepare the suspense account, including the original difference on the trial balance.
See it on the paper → - 0452/22 · October/November 2023 · Q4b[5]
Prepare the suspense account. Include the balancing figure as the original difference on the trial balance.
See it on the paper → - 0452/23 · October/November 2023 · Q4b[5]
Prepare the suspense account, including the original difference on the trial balance. Asia Suspense account Date Details $ Date Details $ REQUIRED
See it on the paper → - 0452/21 · May/June 2023 · Q3b[3]
Prepare the suspense account. Include the balancing figure as the original difference on the trial balance.
See it on the paper → - 0452/22 · May/June 2023 · Q5b[5]
Prepare the suspense account.
See it on the paper → - 0452/22 · February/March 2023 · Q2b[4]
Prepare the suspense account. Rai Suspense account Date Details $ Date Details $ Rai’s original draft profit, before correcting the errors, was $9800. REQUIRED
See it on the paper → - 0452/22 · February/March 2023 · Q2c[4]
Calculate Rai’s profit after correction of errors 1–5. Rai’s trial balance was used to check the arithmetical accuracy of the ledger accounts. His journal was used to correct the errors found. REQUIRED
See it on the paper → - 0452/21 · May/June 2022 · Q3d[4]
Prepare the suspense account. Include the original difference on the trial balance as a balancing figure.
See it on the paper → - 0452/22 · May/June 2022 · Q3b[4]
Prepare the suspense account. Include the original difference on the trial balance as a balancing figure.
See it on the paper →
What examiners said
A suspense account had to be prepared. A thorough knowledge of double entry was required and very few candidates gained full marks. Common errors included: • Omission of the opening difference on trial balance • Inclusion of extraneous items, such as the trial balance totals and items such as bank charges which did not require a suspense account entry • Use of incorrect wording such as ‘Balance’,...
— Examiner report, May/June 2025, 0452/21 Q3(b) (Cambridge)
A suspense account had to be prepared. A thorough knowledge of double entry was required and very few candidates gained full marks. Common errors included: • Omission of the opening difference on trial balance • Inclusion of extraneous items, such as the trial balance totals and items such as bank charges which did not require a suspense account entry • Use of incorrect wording such as ‘Balance’,...
— Examiner report, May/June 2025, 0452/23 Q3(b) (Cambridge)
Using the data in part (a) and the bank balance before the errors were discovered, candidates were required to calculate the correct bank balance. There was a wide variety of responses with some candidates earning full marks. Common errors included: • Omission of the bank balance of $935 before error correction • Inclusion of extraneous items which did not affect the bank such as under-casting of...
— Examiner report, May/June 2025, 0452/23 Q3(c) (Cambridge)
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