0452.4.2.05 — prepare ledger accounts and journal entries to record the sale of non-current assets, including the use: past paper questions
Real questions on 0452.4.2.05 — prepare ledger accounts and journal entries to record the sale of non-current assets, including the use
The newest 6 of 6 written questions. Open one to see it on the real paper.
- 0452/22 · October/November 2025 · Q3c[3]
Show your workings, and state whether it would have been a ‘profit’ or ‘loss’. (c) Calculate the profit or loss on disposal if Ahmed had sold his recovery vehicle to the local dealer on 1 February 2025.
See it on the paper → - 0452/22 · October/November 2025 · Q3d(ii)[4]
Prepare Ahmed’s disposal of 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 Disposal of motor vehicles account Date Details $ Date Details $ Ahmed sold his recovery vehicle. Since the sale, he has been hiring a recovery vehicle...
See it on the paper → - 0452/23 · May/June 2024 · Q1c(ii)[4]
Prepare the disposal of motor vehicles account. Lottie Disposal of motor vehicles account Date Details $ Date Details $ 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 unit $ A 60 1...
See it on the paper → - 0452/12 · May/June 2022 · Q13[1]
What was the loss on disposal?
See it on the paper → - 0452/22 · October/November 2021 · Q5a[15]
Complete the following accounts for each of the years ended 31 December 2019 and 2020. Balance the accounts at the end of each year where appropriate.
See it on the paper → - 0452/23 · October/November 2020 · Q1a[4]
Prepare journal entries to record the above transactions. Narratives are not required. Sariah Journal Details Debit $ Credit $ Sariah is preparing her financial statements for the year ended 30 September 2020. She provides the following information for fixtures and fittings. 2019 October 1 2020 January 31 March 31 Fixt...
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What examiners said
This final question was by far and away the most challenging for candidates and represented 15 marks in total. The requirement was to produce three ledger accounts that would record the disposal of a non-current asset (delivery vehicle), the calculation of the depreciation charge over two accounting periods and finally to ascertain any profit or loss to transfer to the income statement through a d...
— Examiner report, October/November 2021, 0452/22 Q5(a) (Cambridge)
Candidates were required to prepare two journal entries. Many candidates were able to earn most of the available marks. Those candidates with a poor grasp of double entry were only able to produce a partially correct answer. Common errors included • reversal of entries • debiting purchases instead of the asset account • crediting the bank rather than the credit supplier • crediting the owner of t...
— Examiner report, October/November 2020, 0452/23 Q1(a) (Cambridge)
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