0452.5.1.09 — make adjustments for provision for depreciation using the straight line, reducing balance and revaluation: past paper questions
Real questions on 0452.5.1.09 — make adjustments for provision for depreciation using the straight line, reducing balance and revaluation
The newest 12 of 12 written questions. Open one to see it on the real paper.
- 0452/22 · October/November 2024 · Q2a[2]
Calculate Ben’s opening and closing capital.
See it on the paper → - 0452/22 · October/November 2024 · Q2b[4]
Calculate the profit for the year using the table below. Include your opening and closing capitals from 2(a) and indicate whether the amounts of Ben’s transactions shown should be added or deducted from the opening capital.
See it on the paper → - 0452/22 · October/November 2024 · Q2c(i)[3]
Calculate Ben’s credit purchases for the year ended 31 March 2024.
See it on the paper → - 0452/22 · October/November 2024 · Q2c(ii)[3]
Calculate Ben’s total sales for the year ended 31 March 2024.
See it on the paper → - 0452/22 · May/June 2024 · Q2a[9]
Prepare Toyah’s manufacturing account for the year ended 31 January 2024. Toyah Manufacturing Account for the year ended 31 January 2024 $ $ ,
See it on the paper → - 0452/22 · May/June 2024 · Q2c[1]
Calculate the manufacturing cost of each dolls’ house. Round up your answer to the nearest dollar. , Idir, a competitor of Toyah’s, has decided to cease trading. He has offered to sell his inventory of finished goods to Toyah at a discounted price in return for immediate payment in cash. The total price for th...
See it on the paper → - 0452/22 · May/June 2024 · Q2d[5]
Advise Toyah whether or not she should buy Idir’s inventory. Justify your answer by providing two points for and two points against buying this inventory. ,
See it on the paper → - 0452/22 · February/March 2024 · Q4b[3]
Prepare the capital account for the year ended 31 December 2023. Balance the account and bring down the balance at 1 January 2024. Sara Capital account Date Details $ Date Details $
See it on the paper → - 0452/22 · February/March 2024 · Q4c[7]
Prepare the statement of financial position at 31 December 2023. Sara Statement of financial position at 31 December 2023 $ $ $ Sara is considering purchasing a delivery vehicle. She thinks that her sales would increase if she was able to deliver goods to her customers. She would charge a small amount to her customers...
See it on the paper → - 0452/21 · May/June 2023 · Q5b[17]
Prepare the statement of financial position for Q Limited at 31 March 2023.
See it on the paper → - 0452/22 · May/June 2022 · Q2d[4]
Calculate Stalla’s profit for the year ended 31 March 2022.
See it on the paper → - 0452/23 · October/November 2019 · Q2b[14]
Prepare the statement of financial position at 30 September 2019. CS Limited Statement of Financial Position at 30 September 2019 $ $ $ $ $ $ The directors were disappointed that the profit for the current year was not as good as that of previous years. REQUIRED
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What examiners said
Using information provided candidates were required to prepare the statement of financial position of a limited company. Many candidates produced good answers and were able to earn high marks. Common errors included: • Omission of the column headings for the cost, provision for depreciation and net book value of the non-current assets. • Omission of section headings and section totals. • Incorre...
— Examiner report, May/June 2023, 0452/21 Q5(b) (Cambridge)
This was the most challenging aspect of this question. The ability to calculate the profit for the year can be achieved by mapping the movements between the opening and closing capital. This is a standard approach to producing a profit figure which is then used as a control for producing a completed income statement. The recommended approach is to apply the following calculation: Closing capital...
— Examiner report, May/June 2022, 0452/22 Q2(d) (Cambridge)
Candidates were required to prepare a statement of financial position of a limited company. Most candidates were able to earn some marks for this element. Common errors included: • no headings for the non-current asset section ‘cost’, ‘accumulated depreciation’ and ‘net book value’ when using the three column method to record the non-current assets • provision for doubtful debts not shown as a d...
— Examiner report, October/November 2019, 0452/23 Q2(b) (Cambridge)
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