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IGCSE Accounting 0452 · Verification of accounting records · 13

0452.3.4.01 — understand the purposes of purchases ledger and sales ledger control accounts: past paper questions

5 real questionsasked in 2 of the last 10 exam series2021–2025usually: Identify, Calculate, Justify, State

Real questions on 0452.3.4.01 — understand the purposes of purchases ledger and sales ledger control accounts

The newest 5 of 5 written questions. Open one to see it on the real paper.

  1. 0452/22 · May/June 2025 · Q5a[4]

    Prepare Rexford’s purchases ledger control account for the year to 31 December 2024. Balance the account and bring down the balance at 1 January 2025. Rexford Purchases ledger control account Date Details $ Date Details $

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  2. 0452/11 · May/June 2024 · Q12[1]

    What would not be included in a sales ledger control account?

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  3. 0452/11 · May/June 2024 · Q13[4]

    What was the debit balance brought down on the sales ledger control account on 1 August?

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  4. 0452/12 · May/June 2022 · Q9[1]

    Why is a sales ledger control account usually prepared by a different member of staff than the person who maintains the sales ledger?

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  5. 0452/23 · May/June 2021 · Q1c[2]

    State two purposes of issuing this statement to Leo. Leo is considering making all payments over $50 to trade payables by credit transfer. REQUIRED

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What examiners said

The final question explored a range of accounting skills that are employed in order to produce recognised accounting statements from a set of incomplete records. This means full double entry records are not maintained, and techniques are used to fill in the missing information. These techniques include simple control accounts (or calculations) and the knowledge of how mark ups and margins are calc...

— Examiner report, May/June 2025, 0452/22 Q5(a) (Cambridge)

Answers were varied and general knowledge of ‘statements of account’ were usually rewarded with one mark. The purposes of using statements for checking transactions and for showing outstanding balances owing was understood by most candidates.

— Examiner report, May/June 2021, 0452/23 Q1(c) (Cambridge)

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0452.3.4.01 — understand the purposes of purchases ledger and sales ledger control accounts — IGCSE Accounting 0452 past paper questions | AssessPro