0452.4.3.02 — prepare ledger accounts and journal entries to record accrued and prepaid expenses: past paper questions
Real questions on 0452.4.3.02 — prepare ledger accounts and journal entries to record accrued and prepaid expenses
The newest 6 of 6 written questions. Open one to see it on the real paper.
- 0452/22 · May/June 2025 · Q3c[6]
Prepare the rent and rates account for the year ended 31 March 2025. Balance the account and bring down the balances at 1 April 2025. Jasmine Rent and rates account Date Details $ Date Details $ At 31 March 2025, Jasmine had a bank overdraft of $2620. REQUIRED
See it on the paper → - 0452/22 · May/June 2025 · Q3e(iii)[1]
which accounting principle Jasmine is applying by making an adjustment for rent prepaid.
See it on the paper → - 0452/23 · May/June 2024 · Q1e[4]
Prepare the insurance account for the year ended 30 April 2024. Bring down the balance at 1 May 2024. Lottie Insurance account Date Details $ Date Details $
See it on the paper → - 0452/22 · October/November 2023 · Q2a[11]
Prepare Sara’s manufacturing account for the year ended 30 September 2023.
See it on the paper → - 0452/23 · October/November 2020 · Q2d[6]
Prepare the rent and rates account for the year ended 31 July 2020. Balance the account and bring down the balances on 1 August 2020. Eniola Rent and rates account Date 2019 Aug 1 Details $ 260 Date 2019 Aug 1 Balance (rates) b/d Details $ Balance (rent) b/d 900
See it on the paper → - 0452/23 · May/June 2020 · Q2c[2]
Calculate the refreshment bar staff wages for the year ended 31 March 2020.
See it on the paper →
What examiners said
In contrast to parts (a) and (b) of this question, candidates achieved higher marks in the preparation of an expense account for rent and rates. The entries were easier as the figures and balances were available and many candidates achieved four marks and above. If errors were made, they consisted of incorrect account names/labels such as accrued b/d and prepayments b/d and the reversal of bank pa...
— Examiner report, May/June 2025, 0452/22 Q3(c) (Cambridge)
(i)(ii)(iii) General textbook knowledge was required for each one-mark answer. It was surprising how many answers to part (ii) on ‘how to reduce the possibility of irrecoverable debts’ suggested to reduce credit sales or sell on a cash sales basis only. This is unrealistic for all businesses that compete in a market where credit sales are the accepted method of trading.
— Examiner report, May/June 2025, 0452/22 Q3(e) (Cambridge)
Using data provided, candidates were required to prepare a combined rent and rates account. Whilst there were some good responses, a large number of candidates found this question difficult. Many candidates would have benefitted from additional practice on this topic. Attention should be paid to the details and dates as well as the figures. Frequently the payments were described as ‘rent’ or ‘rat...
— Examiner report, October/November 2020, 0452/23 Q2(d) (Cambridge)
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