0452.5.1.08 — prepare statements of financial position for trading businesses and service businesses: past paper questions
Real questions on 0452.5.1.08 — prepare statements of financial position for trading businesses and service businesses
The newest 15 of 15 written questions. Open one to see it on the real paper.
- 0452/21 · May/June 2026 · Q3d[4]
Prepare an extract from the statement of financial position showing the capital section (closing balances only) at 31 March 2026. Yasmin and Zafran Statement of financial position (extract) at 31 March 2026 $ $ $
See it on the paper → - 0452/22 · May/June 2026 · Q4b[8]
Prepare the statement of financial position for Jay KL Limited at 28 February 2026. Jay KL Limited Statement of financial position at 28 February 2026 $ $
See it on the paper → - 0452/22 · February/March 2026 · Q5b[7]
Prepare the statement of financial position for D Limited at 31 December 2025. D Limited Statement of financial position at 31 December 2025 $ $
See it on the paper → - 0452/21 · May/June 2025 · Q4b[7]
Prepare the statement of financial position for H Limited at 30 April 2025. H Limited Statement of Financial Position at 30 April 2025 $ $
See it on the paper → - 0452/23 · October/November 2024 · Q5a[10]
Prepare the manufacturing account for the year ended 31 March 2024. G Limited Manufacturing account for the year ended 31 March 2024 $ $ REQUIRED: G Limited apply a standard rate of mark-up of 35%.
See it on the paper → - 0452/11 · May/June 2024 · Q28[3]
What effects did this adjustment have?
See it on the paper → - 0452/21 · May/June 2024 · Q3c[6]
Prepare the statement of financial position for Q Limited at 31 January 2024.
See it on the paper → - 0452/22 · October/November 2023 · Q2b[3]
Prepare the current assets section of Sara’s statement of financial position at 30 September 2023.
See it on the paper → - 0452/22 · October/November 2022 · Q4b[2]
Prepare a relevant extract from PG’s statement of financial position at 31 July 2022.
See it on the paper → - 0452/12 · May/June 2022 · Q11[1]
What was the correct profit for the year ended 31 March 2022?
See it on the paper → - 0452/22 · May/June 2022 · Q2c[5]
Prepare a statement of affairs to calculate Stalla’s capital at 31 March 2022.
See it on the paper → - 0452/23 · May/June 2021 · Q4c[3]
Calculate the revenue from shop sales for the year ended 31 December 2020. The treasurer is concerned about the decreasing bank balance and the increase in shop trade payables. He is looking into the possibility of renting out part of the club premises to an art society for $400 per month. REQUIRED
See it on the paper → - 0452/23 · 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 $ $ $ PLEASE TURN OVER
See it on the paper → - 0452/21 · May/June 2020 · Q5(b)[7]
Prepare the statement of financial position for MPT Limited at 30 April 2020.
See it on the paper → - 0452/21 · October/November 2019 · Q2b[14]
Prepare the statement of financial position at 30 September 2019.
See it on the paper →
What examiners said
Comprehensive responses • The statement of financial position was presented in an acceptable format. • The assets and liabilities were displayed in their appropriate sections with suitable side headings and sub-totals. • The details of the equity and reserves were itemised and the figures obtained from the total of the statement of changes prepared in part (a). Limited responses • Some candidates...
— Examiner report, February/March 2026, 0452/22 Q5(b) (Cambridge)
Using data provided and the answer to part (a), a statement of financial position had to be prepared. This should have been a straightforward question, and many candidates earned good marks. Common errors included: • Incorrect classification of items, such as showing bank overdraft as a non-current liability and debentures as a current liability, and including the provision for doubtful debts as...
— Examiner report, May/June 2025, 0452/21 Q4(b) (Cambridge)
The first in a series of short questions required an extract of the statement of financial position that included trade receivables and the provision for doubtful debts. Like part (a) there were many blank answers and if own figures were presented the heading of current assets was often omitted.
— Examiner report, October/November 2022, 0452/22 Q4(b) (Cambridge)
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