0452.3.4.03 — prepare purchases ledger and sales ledger control accounts to include credit purchases and sales,: past paper questions
Real questions on 0452.3.4.03 — prepare purchases ledger and sales ledger control accounts to include credit purchases and sales,
The newest 15 of 15 written questions. Open one to see it on the real paper.
- 0452/22 · May/June 2026 · Q1b(i)[9]
Prepare Saleh’s sales ledger control account for March 2026. Balance the account and bring down the balances at 1 April 2026. Saleh Sales ledger control account date details $ date details $
See it on the paper → - 0452/22 · May/June 2026 · Q5a[3]
Calculate purchases returns for the year. Amber has provided the following information about her inventory at 31 March 2026. type number of units purchase price per unit $ net realisable value per unit $ other details X 76 47 72 – Y 12 21 28 These items need some repacking before they can be sold. The repacking will co...
See it on the paper → - 0452/23 · October/November 2025 · Q2a[9]
Prepare Jenny’s sales ledger control account for the month ended 28 February 2025. Balance the account and bring down the balance at 1 March 2025. Jenny Sales ledger control account Date Details $ 2025 Date Details $ 2025
See it on the paper → - 0452/21 · May/June 2024 · Q1d[6]
Prepare Addo’s sales ledger control account for April 2024.
See it on the paper → - 0452/22 · February/March 2024 · Q2b[9]
Prepare Samir’s sales ledger control account for the year ended 31 December 2023. Balance the account and bring down the balance at 1 January 2024. Samir Sales ledger control account Date Details $ Date Details $ Samir is concerned about his ability to pay his trade payables. He is considering whether to stop allowing...
See it on the paper → - 0452/22 · February/March 2024 · Q2c(i)[5]
Advise Samir whether or not to stop allowing cash discount. Justify your answer by providing advantages and disadvantages of stopping cash discount to his credit customers.
See it on the paper → - 0452/22 · February/March 2024 · Q2c(ii)[1]
Suggest one other action which Samir could take to ensure that he has sufficient cash to pay his trade payables.
See it on the paper → - 0452/22 · October/November 2023 · Q1d[7]
Prepare Seok’s sales ledger control account for August 2023. Balance the account and bring down the balance at 1 September 2023.
See it on the paper → - 0452/22 · February/March 2023 · Q3a[6]
Prepare the sales ledger control account for January 2023. Balance the account and bring down the balance at 1 February 2023. Lucas Sales ledger control Date Details $ Date Details $
See it on the paper → - 0452/22 · February/March 2023 · Q3b[7]
Prepare the purchases ledger control account for January 2023. Balance the account and bring down the balance at 1 February 2023. Lucas Purchases ledger control Date Details $ Date Details $
See it on the paper → - 0452/22 · February/March 2023 · Q3c[2]
State two advantages of preparing control accounts. One of Lucas’s suppliers has demanded immediate payment of the $3900 due to him. Lucas does not have sufficient cash to pay this amount. He is considering selling some office equipment which had cost $6000 and has been fully depreciated. Lucas has been offered $2500 c...
See it on the paper → - 0452/22 · October/November 2022 · Q2c[9]
Prepare the purchases ledger control account for the month of July 2022. Balance the account and bring down the balances on 1 August 2022.
See it on the paper → - 0452/22 · February/March 2020 · Q2a[9]
Prepare the purchases ledger control account for GHB Limited for November 2019. Balance the account on 30 November 2019 and bring down the balance on 1 December 2019. GHB Limited Purchases ledger control account Date Details $ Date Details $ A delivery vehicle was purchased by cheque during November 2019. REQUIRED
See it on the paper → - 0452/21 · October/November 2019 · Q4a[5]
Calculate the amount paid to credit suppliers during the year ended 31 July 2019.
See it on the paper → - 0452/21 · October/November 2019 · Q4b[5]
Calculate the credit sales for the year ended 31 July 2019.
See it on the paper →
What examiners said
A sales ledger control account had to be prepared. The majority of candidates were clearly familiar with this topic and earned good marks. A common error was incorrect details when a description of the transaction was often provided instead of an account name. For example, ‘bank transfers received from credit customers’ should have been shown as ‘Bank’. Other errors included omission or incorrect...
— Examiner report, February/March 2023, 0452/22 Q3(a) (Cambridge)
A purchases ledger control account had to be prepared. Once again many candidates earned good marks. As in Part (a), marks were forfeited because of inappropriate details such as ‘Returns from credit customers’ instead of ‘Returns inwards’ or ‘Sales returns’. Some candidates omitted or incorrectly recorded the contra entry and included extraneous items such as irrecoverable debts.
— Examiner report, February/March 2023, 0452/22 Q3(b) (Cambridge)
Candidates were required to state two advantages of maintaining control accounts. Many candidates earned both the available marks. Common correct responses included helping to reduce fraud and location of errors. Common errors included • Reference to prevention of fraud • Reference to correction of errors • Calculation of total sales and purchases • Incomplete answers such as allow draft financia...
— Examiner report, February/March 2023, 0452/22 Q3(c) (Cambridge)
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