0452.3.3.02 — update the cash book for bank charges, bank interest paid and received, correction of errors, credit: past paper questions
Real questions on 0452.3.3.02 — update the cash book for bank charges, bank interest paid and received, correction of errors, credit
The newest 8 of 8 written questions. Open one to see it on the real paper.
- 0452/22 · May/June 2026 · Q3d[4]
Update the bank account in the cash book, to correct the errors. Balance the bank account at 30 April 2026 and bring down the balance at 1 May 2026. Xavier Cash book (bank columns only) date details $ date details 2026 April 30 balance b/d $ 410
See it on the paper → - 0452/22 · February/March 2023 · Q1b[4]
Complete the table by writing ‘increase’, ‘decrease’ or ‘no effect’ in each box to show the effect of recording the items listed, which appeared only on the bank statement. The first one is completed for you as an example. Items to be adjusted Effect on bank balance in cash book Effect on capital decrease decrease Bank...
See it on the paper → - 0452/22 · October/November 2022 · Q3d[2]
State two possible reasons why the cheque from RJ was dishonoured.
See it on the paper → - 0452/22 · October/November 2022 · Q3e[2]
Explain the differences between a direct debit and a standing order.
See it on the paper → - 0452/22 · May/June 2022 · Q2a[4]
Record the total receipts and total payments to Stalla’s bank account showing the cash drawings for the year ended 31 March 2022. Balance the bank account and bring the balance down on 1 April 2022.
See it on the paper → - 0452/23 · October/November 2020 · Q2a[4]
Calculate the corrected balance of the bank columns in the cash book at 31 July 2020.
See it on the paper → - 0452/21 · October/November 2019 · Q4c[2]
Calculate the amount paid into the bank from cash sales.
See it on the paper → - 0452/22 · May/June 2019 · Q1a[13]
Annabel’s cash book on the page opposite. Balance the cash book and bring down the balances on 1 May 2019.
See it on the paper →
What examiners said
Candidates were provided with details of two items which appeared only on the bank statement. They were required to state the effect on the bank balance and the capital of recording these items. The effect of the credit transfer from the business owner’s personal bank account seemed to cause problems for same candidates.
— Examiner report, February/March 2023, 0452/22 Q1(b) (Cambridge)
Standard textbook knowledge was required for the reason why cheques will be dishonoured. Good answers were given here such as insufficient funds and words and figures did not agree.
— Examiner report, October/November 2022, 0452/22 Q3(d) (Cambridge)
The difference between a standing order and direct debit payment by the bank caused considerable difficulties. Incorrect answers referred to electronic or debit card transactions and missed the key points of fixed and varying amounts and fixed and varying dates.
— Examiner report, October/November 2022, 0452/22 Q3(e) (Cambridge)
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