0452.5.3.07 — prepare income statements, statements of changes in equity and statements of financial position: past paper questions
Real questions on 0452.5.3.07 — prepare income statements, statements of changes in equity and statements of financial position
The newest 9 of 9 written questions. Open one to see it on the real paper.
- 0452/22 · February/March 2026 · Q5a[4]
Prepare the statement of changes in equity for D Limited for the year ended 31 December 2025. details ordinary share capital $ general reserve retained earnings total $ $ $ on 1 January 2025 100 000 25 000 41 340 166 340 on 31 December 2025 D Limited Statement of changes in equity for the year ended 31 December 2025 Tu...
See it on the paper → - 0452/21 · May/June 2025 · Q4a[4]
Prepare the statement of changes in equity for H Limited for the year ended 30 April 2025. H Limited Statement of Changes in Equity for the year ended 30 April 2025 Ordinary share capital $ General reserve Retained earnings Total $ $ $ On 1 May 2024 120 000 20 000 33 635 173 635 On 30 April 2025 Details Fixtures and eq...
See it on the paper → - 0452/22 · October/November 2024 · Q4d[7]
Prepare the statement of changes in equity for Y limited for the year ended 31 December 2023
See it on the paper → - 0452/22 · October/November 2024 · Q4e[2]
Using the information from your statement of changes in equity in 4(d), prepare an extract from the statement of financial position at 31 December 2023 showing the equity and reserves section only.
See it on the paper → - 0452/22 · October/November 2024 · Q4f[4]
Advise the board of directors whether they should issue additional ordinary shares or debentures to raise the additional finance required. Justify your answer.
See it on the paper → - 0452/23 · October/November 2022 · Q4a[7]
Prepare the statement for the changes in equity for the year ended 31 August 2022. C Limited Statement of Changes in Equity for the year ended 31 August 2022 Details Share capital $ General reserve $ Retained earnings $ Total $
See it on the paper → - 0452/21 · October/November 2020 · Q4c[5]
Prepare the statement of changes in equity for the year ended 30 September 2020. DW Limited Statement of Changes in Equity for the year ended 30 September 2020
See it on the paper → - 0452/21 · October/November 2019 · Q2a[4]
Complete the statement of changes in equity for the year ended 30 September 2019.
See it on the paper → - 0452/23 · October/November 2019 · Q2a[4]
Complete the statement of changes in equity for the year ended 30 September 2019. CS Limited Statement of Changes in Equity for the year ended 30 September 2019 Details Share capital $ General reserve $ Retained earnings $ Total On 1 October 2018 150 000 7 000 16 000 173 000 On 30 September 2019 $ The following informa...
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What examiners said
Comprehensive responses • Candidates who understood the purpose of a statement of changes in equity were able to apply that knowledge and complete the statement. • Candidates completed the details correctly and inserted the figures in the relevant columns • All the columns were totalled. Limited responses • Some candidates were not very familiar with a statement of changes and were unsure how it...
— Examiner report, February/March 2026, 0452/22 Q5(a) (Cambridge)
Candidates were required to complete a statement of changes in equity. Whilst there were many wholly correct responses, this type of statement appeared unfamiliar to some candidates. Some responses did not earn full marks as they used incomplete details such as ‘Profit’, ‘General Reserve’ and ‘Dividend’.
— Examiner report, May/June 2025, 0452/21 Q4(a) (Cambridge)
Candidates were required to complete statement of changes in equity. Common errors included incorrect details such as omission of dates for the opening and closing items, insufficient descriptions of the dividends and transfer to general reserve, and inclusion of extraneous items such as debentures. A number of candidates did not seem to be familiar with this topic.
— Examiner report, October/November 2022, 0452/23 Q4(a) (Cambridge)
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