0452.4.2.04 — prepare ledger accounts and journal entries for the provision of depreciation: past paper questions
Real questions on 0452.4.2.04 — prepare ledger accounts and journal entries for the provision of depreciation
The newest 20 of 26 written questions. Open one to see it on the real paper.
- 0452/23 · May/June 2026 · Q4a[5]
Prepare the journal entry required to correct the depreciation charge. A narrative is required. Sally Journal date details debit $ credit $ Workings: Sally has now discovered the following further errors in her accounting records. 1 Rent expense paid of $620 had been debited to the rental income account. 2 The sales jo...
See it on the paper → - 0452/22 · February/March 2026 · Q2b[5]
Prepare the provision for depreciation on motor vehicles account for the year ended 31 December 2025. Balance the account, and bring down the balance at 1 January 2026. Samir Provision for depreciation on motor vehicles account date details $ date details $
See it on the paper → - 0452/22 · October/November 2025 · Q3d(i)[2]
Prepare Ahmed’s motor vehicles account for the year ended 30 April 2025 if Ahmed had sold his recovery vehicle to the local dealer on 1 February 2025. Ahmed Motor vehicles account Date Details $ Date Details $
See it on the paper → - 0452/21 · May/June 2025 · Q5a[10]
Prepare Grace’s manufacturing account for the year ended 31 March 2025. Grace Manufacturing Account for the year ended 31 March 2025 $ $ Grace buys handbags for $14 each and sells them for $27 each. Grace counted her inventory of handbags on 31 March 2025 and found that: • • • She had a total of 255 handbags. 15 handba...
See it on the paper → - 0452/21 · May/June 2025 · Q5b[4]
Calculate the valuation of Grace’s inventory of handbags at 31 March 2025.
See it on the paper → - 0452/21 · May/June 2025 · Q5c[1]
State how Grace is applying the historic cost accounting principle when she prepares her financial statements. Grace is considering producing the handbags in her factory instead of buying them in. REQUIRED
See it on the paper → - 0452/21 · May/June 2025 · Q5d[5]
Advise Grace whether or not she should start producing handbags in her factory. Justify your answer with points for and against Grace producing handbags in her factory.
See it on the paper → - 0452/22 · May/June 2025 · Q3a[4]
Prepare the provision for depreciation of motor vehicles account for the year ended 31 March 2025. Balance the account and bring down the balance at 1 April 2025. Jasmine Provision for depreciation of motor vehicles account Date Details $ Date Details $
See it on the paper → - 0452/23 · May/June 2025 · Q2b[4]
Prepare the disposal account for the sale of the delivery vehicle on 31 March 2024. Mo Disposal of vehicles account Date Details $ Date Details $ Mo purchased a new delivery vehicle on 1 April 2024. The purchase price is made up as follows: Cost of vehicle Petrol Insurance (6 months) Number (licence) plates $ 12 500 60...
See it on the paper → - 0452/23 · May/June 2025 · Q2c[2]
Calculate the amount which Mo will record in his delivery vehicle account for this transaction on 1 April 2024. Mo is considering opening a shop to sell his farm produce. He hopes that customers will come to his farm and buy from the shop so that he will not need to deliver to them. He will use an existing farm buildin...
See it on the paper → - 0452/23 · October/November 2024 · Q4b[10]
Delivery vehicles account Date Details $ Date Details $ Provision for depreciation of delivery vehicles account Date Details $ Date Details $ Balance the accounts and bring down the balances on 1 January 2024. (b) Prepare the company’s ledger accounts for the delivery vehicles, provision for depreciation and disposal o...
See it on the paper → - 0452/23 · October/November 2024 · Q4d[3]
Complete the following table by placing a tick (3) in the appropriate column to indicate the most suitable method of depreciation for each of the non-current assets. Non-current asset Straight-line Revaluation No depreciation Land Fixtures & fittings Loose tools
See it on the paper → - 0452/11 · May/June 2024 · Q16[3]
What was the depreciation charge on motor vehicles for the year ended 31 December 2020?
See it on the paper → - 0452/21 · May/June 2024 · Q4b[5]
Prepare the disposal of office equipment account.
See it on the paper → - 0452/22 · May/June 2024 · Q1c(ii)[4]
Prepare the disposal of motor vehicles account. Date Details $ Date Details $ Lottie Disposal of motor vehicles account , Lottie sells 3 different types of goods. Her inventory at 30 April 2024 is as follows. Type Number of units Purchase price per unit $ Net realisable value per unit $ Carriage inwards per un...
See it on the paper → - 0452/21 · May/June 2023 · Q2b[4]
Calculate the gain or loss on disposal of the vehicle.
See it on the paper → - 0452/21 · May/June 2023 · Q2c[5]
Prepare Stalla’s provision for depreciation on motor vehicles account for the year ended 31 December 2022. Balance the account at 31 December 2022 and bring down the balance at 1 January 2023.
See it on the paper → - 0452/23 · May/June 2023 · Q2b[6]
Complete the following table by entering the amount of each adjustment required to calculate Ramla’s adjusted profit. If an item has no effect on profit, enter zero (0) in the ‘no effect on profit’ box. Item Increase in profit $ Decrease in profit $ No effect on profit Draft profit Profit $ 11 650 1 2 3 4 5 Adjusted pr...
See it on the paper → - 0452/12 · May/June 2022 · Q14[1]
Which journal entry should have been made at the end of the financial year on 31 March 2022?
See it on the paper → - 0452/23 · May/June 2022 · Q4d[5]
Advise Nala whether or not she should change her depreciation method. Justify your answer.
See it on the paper →
What examiners said
Comprehensive responses • A thorough knowledge of double entry enabled candidates to prepare a provision for depreciation account. • Candidates appreciated that the depreciation of the assets disposed of must be eliminated from this account and transferred to the disposal account. • Candidates correctly used the data provided to correctly calculate the depreciation on the vehicle disposed of. Lim...
— Examiner report, February/March 2026, 0452/22 Q2(b) (Cambridge)
A manufacturing account had to be prepared from the data provided. Many candidates were clearly prepared for this type of question and earned high marks. Common errors included: • Omission and/or incorrect labels for cost of materials used, prime cost and cost of production • Inadequate labels for individual items such as direct wages being described as wages • Inclusion of overheads in the prime...
— Examiner report, May/June 2025, 0452/21 Q5(a) (Cambridge)
The value of an inventory of handbags had to be calculated. This proved to be the most difficult question on the paper. Correct answers were extremely rare. Many candidates correctly calculated the value of three damaged bags (3 $13). Some calculated the value of the 237 bags which were in a satisfactory condition (237 $14). Placing a value on the bags which required cleaning proved to be difficu...
— Examiner report, May/June 2025, 0452/21 Q5(b) (Cambridge)
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