0452.3.3.03 — understand the purpose of and prepare a bank reconciliation statement to include bank errors,: past paper questions
Real questions on 0452.3.3.03 — understand the purpose of and prepare a bank reconciliation statement to include bank errors,
The newest 20 of 25 written questions. Open one to see it on the real paper.
- 0452/22 · February/March 2026 · Q4c[4]
Complete the table to show the corrected balance for the bank account in the cash book at 31 January 2026. $ original balance for the bank account at 31 January 2026 1568 corrected balance for the bank account at 31 January 2026 Once the bank account in the cash book has been corrected, the only difference between the...
See it on the paper → - 0452/22 · February/March 2026 · Q4d[2]
Calculate the balance on Rajni’s bank statement at 31 January 2026.
See it on the paper → - 0452/22 · October/November 2025 · Q1b[5]
Prepare a bank reconciliation statement at 31 March 2025. Zac Bank reconciliation at 31 March 2025 $ $ Currently, Zac completes a bank reconciliation statement twice every year but is now considering completing one every three months. REQUIRED
See it on the paper → - 0452/22 · October/November 2025 · Q1c[5]
Advise Zac whether he should be completing a bank reconciliation statement every three months. Justify your answer by considering advantages and disadvantages of doing so.
See it on the paper → - 0452/23 · October/November 2024 · Q1b[5]
Prepare a bank reconciliation statement at 29 February 2024. Start with the balance from Jenny’s bank statement. Jenny Bank reconciliation at 29 February 2024 $ $
See it on the paper → - 0452/23 · October/November 2024 · Q1c[2]
Suggest two advantages of preparing a bank reconciliation statement.
See it on the paper → - 0452/22 · February/March 2024 · Q1b[3]
Complete the following table by placing a tick (3) in the correct column to indicate whether each item would be used to update the cash book or would appear in the bank reconciliation statement. Updating cash book Bank reconciliation statement Bank error Cheque from Uma dishonoured Bank charges Gurjit is considering pa...
See it on the paper → - 0452/22 · February/March 2024 · Q1c[5]
Advise Gurjit whether or not he should make the above changes. Justify your answer by providing points for and against making these changes.
See it on the paper → - 0452/21 · October/November 2023 · Q1c[4]
Calculate the corrected bank balance.
See it on the paper → - 0452/23 · October/November 2023 · Q1c[4]
Calculate the corrected bank balance.
See it on the paper → - 0452/22 · October/November 2022 · Q3b[4]
Prepare a bank reconciliation statement at 31 August 2022.
See it on the paper → - 0452/22 · October/November 2022 · Q3c[2]
State two reasons why a business would prepare a bank reconciliation statement.
See it on the paper → - 0452/23 · May/June 2022 · Q1a[11]
Prepare Peter’s cash book on the page opposite. Balance the cash book and bring down the balances on 1 May 2022. Balance b/d Details Apr 1 2022 Date Discount allowed $ 135 $ Cash 920 $ Bank 2022 Date Peter Cash Book Details Discount received $ $ Cash $ Bank Peter has received a bank statement for April. He is using it...
See it on the paper → - 0452/23 · May/June 2022 · Q1b[5]
Place a tick (✓) to show how each item in the table below would be used to prepare the bank reconciliation statement or to update the cash book. Prepare bank reconciliation statement Items to be adjusted Added to bank statement balance Deducted from bank statement balance Update cash book Debited to cash book Credited...
See it on the paper → - 0452/22 · February/March 2022 · Q4b[2]
Calculate the bank balance shown on the bank statement at 31 December 2021. Indicate whether this balance is a debit or a credit balance. Demis later discovered the following errors. 1 Drawings of goods for own use, $317, had been omitted from the books of account. 2 Purchases returns, $93, had been credited to the sal...
See it on the paper → - 0452/21 · May/June 2021 · Q1b[4]
Complete the following table by placing a tick (3) in the correct column to indicate whether each item would be used to update the cash book or would appear in the bank reconciliation statement.
See it on the paper → - 0452/21 · 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 2020 · Q2b[4]
Prepare a bank reconciliation statement at 31 July 2020. Clearly identify the bank statement balance at that date. Eniola Bank Reconciliation Statement at 31 July 2020
See it on the paper → - 0452/23 · October/November 2020 · Q2b[4]
Prepare a bank reconciliation statement at 31 July 2020. Clearly identify the bank statement balance at that date. Eniola Bank Reconciliation Statement at 31 July 2020 Eniola is concerned that her bank balance has decreased significantly during the last year. She is considering how to improve her liquidity. REQUIRED
See it on the paper → - 0452/21 · May/June 2020 · Q1(c)[5]
Prepare the bank reconciliation statement for ZED Sports Club at 29 February 2020.
See it on the paper →
What examiners said
Comprehensive responses • The candidates who had a good understanding of double entry were able to apply that knowledge and calculate the correct bank balance. • These candidates understood that only corrections affecting the bank should be included. • Either the error number or a short description of the error was included the details column. • A figure was inserted for the corrected bank balance...
— Examiner report, February/March 2026, 0452/22 Q4(c) (Cambridge)
Comprehensive responses • Candidates correctly calculated the balance on the bank statement by adding the unpresented cheque to the corrected bank balance form in part (c). Limited responses • Candidates often incorrectly included the original bank balance in their calculation instead of the figure calculated in part (c). • Candidates incorrectly deducted the unpresented cheque.
— Examiner report, February/March 2026, 0452/22 Q4(d) (Cambridge)
The bank reconciliation statement has a prescribed format that must be followed as evidence for audit and good practice purposes. It is not a ledger account or a statement that can be individualised. This could be considered as a challenging area of the syllabus for many candidates as unpresented and uncredited cheques (deposits) were often omitted and items being included such as rates. The aim o...
— Examiner report, October/November 2022, 0452/22 Q3(b) (Cambridge)
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