0452.4.4.04 — explain the reasons for maintaining a provision for doubtful debts: past paper questions
Real questions on 0452.4.4.04 — explain the reasons for maintaining a provision for doubtful debts
The newest 13 of 13 written questions. Open one to see it on the real paper.
- 0452/22 · October/November 2025 · Q4c(i)[1]
Explain what is meant by ‘a provision for doubtful debts’. (c) (i)
See it on the paper → - 0452/22 · May/June 2025 · Q3b[4]
Prepare the provision for doubtful debts account for the year ended 31 March 2025. Balance the account and bring down the balance at 1 April 2025. Jasmine Provision for doubtful debts account Date Details $ Date Details $
See it on the paper → - 0452/22 · October/November 2024 · Q2e(ii)[2]
Complete the table by placing a tick (✓) to show what effect creating a provision for doubtful debts would have on Ben’s profit for the year, trade receivables and cash at bank.
See it on the paper → - 0452/11 · May/June 2024 · Q17[2]
Why does a trader maintain a provision for doubtful debts?
See it on the paper → - 0452/22 · February/March 2024 · Q2a(ii)[2]
State two reasons why Samir should use a provision for doubtful debts account.
See it on the paper → - 0452/21 · October/November 2023 · Q3b[4]
Prepare the provision for doubtful debts account for the year ended 30 September 2023. Balance the account at 30 September 2023 and bring down the balance at 1 October 2023.
See it on the paper → - 0452/23 · October/November 2023 · Q3b[4]
Prepare the provision for doubtful debts account for the year ended 30 September 2023. Balance the account at 30 September 2023 and bring down the balance at 1 October 2023. Logan Provision for doubtful debts account Date Details $ Date Details $
See it on the paper → - 0452/23 · October/November 2023 · Q5c(ii)[2]
B Limited does not require a provision for doubtful debts The directors of B Limited are also the shareholders. They plan to expand the company. They are considering whether to issue debentures or ordinary shares. REQUIRED
See it on the paper → - 0452/21 · May/June 2023 · Q2a[2]
State two reasons why Stalla maintains a provision for doubtful debts.
See it on the paper → - 0452/22 · October/November 2022 · Q4d[2]
State two factors PG should consider when setting the provision for doubtful debts.
See it on the paper → - 0452/22 · May/June 2022 · Q4a(ii)[1]
State the accounting principle used to value inventory.
See it on the paper → - 0452/22 · October/November 2021 · Q3d(i)[2]
Explain how maintaining a provision for doubtful debts is an application of each of the following accounting principles. Matching
See it on the paper → - 0452/22 · October/November 2021 · Q3d(ii)[2]
Explain how maintaining a provision for doubtful debts is an application of each of the following accounting principles. Prudence
See it on the paper →
What examiners said
The same weaknesses were evident in producing the provision for doubtful debts. Where candidates had a basic knowledge of double entry three to four marks were easily obtained. The annual calculation of depreciation and the provision for doubtful debts are fundamental to producing accurate financial statements. Candidates who have a firm grounding in the rules and application of double entry book...
— Examiner report, May/June 2025, 0452/22 Q3(b) (Cambridge)
Two factors to be considered when setting a provision for doubtful debts was a challenging question. Candidates may well be used to calculating the provision as a percentage from textbook exercises, but they appeared to lack an appreciation of how this level may be arrived at in a commercial environment. Specific techniques commonly employed such as reviewing how long debts have been outstanding a...
— Examiner report, October/November 2022, 0452/22 Q4(d) (Cambridge)
Basic knowledge required of the accounting principle of ‘prudence’. Ideally this principle can be linked with the topic and methods used for inventory valuation in the preceding Question (3ai). Basic knowledge required of the accounting principle of ‘prudence’. Ideally this principle can be linked with the topic and methods used for inventory valuation in the preceding Question (3ai).
— Examiner report, May/June 2022, 0452/22 Q4(a)(ii) (Cambridge)
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