0452.5.1.06 — recognise and define the content of a statement of financial position: non-current assets, intangible: past paper questions
Real questions on 0452.5.1.06 — recognise and define the content of a statement of financial position: non-current assets, intangible
The newest 7 of 7 written questions. Open one to see it on the real paper.
- 0452/22 · October/November 2024 · Q1d[1]
Name the section heading in Kalima’s statement of financial position where the balance on Elizah’s account would appear.
See it on the paper → - 0452/11 · May/June 2024 · Q24[3]
What is the total equity?
See it on the paper → - 0452/21 · October/November 2021 · Q4d[1]
Identify the section of the statement of financial position at 30 September 2021 in which the balance on the rent receivable account would appear.
See it on the paper → - 0452/23 · October/November 2021 · Q4d[1]
Identify the section of the statement of financial position at 30 September 2021 in which the balance on the rent receivable account would appear.
See it on the paper → - 0452/21 · October/November 2020 · Q2e[2]
Identify the sections of the statement of financial position at 31 July 2020 in which each of the balances on the rent and rates account would appear. Rent Rates
See it on the paper → - 0452/21 · October/November 2020 · Q4d[9]
Prepare the statement of financial position at 30 September 2020. DW Limited Statement of Financial Position at 30 September 2020
See it on the paper → - 0452/23 · October/November 2020 · Q2e[2]
Identify the sections of the statement of financial position at 31 July 2020 in which each of the balances on the rent and rates account would appear. Rent Rates
See it on the paper →
What examiners said
Candidates had to identify the section of the statement of financial position at the year-end in which the balance of the rent receivable would appear. Many responses included the incorrect identification of the rent receivable prepaid as a current asset. Some responses included the incorrect inclusion of ‘expenses’ or ‘income’.
— Examiner report, October/November 2021, 0452/23 Q4(d) (Cambridge)
Using either the given information or the account prepared in Part (a) candidates were required to state the section of the statement of financial position in which the account balances would appear. Whist there were many correct responses, some candidates provided unacceptable answers such as ‘other receivables’/‘other payables’, ‘non-current assets’/’non-current liabilities’ or ‘income’/‘expense...
— Examiner report, October/November 2020, 0452/23 Q2(e) (Cambridge)
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