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IGCSE Accounting 0452 · Preparation of financial statements · 29

0452.5.4.01 — distinguish between receipts and payments accounts and income and expenditure accounts: past paper questions

6 real questionsasked in 2 of the last 10 exam series2019–2024usually: Prepare, Identify, State

Real questions on 0452.5.4.01 — distinguish between receipts and payments accounts and income and expenditure accounts

The newest 6 of 6 written questions. Open one to see it on the real paper.

  1. 0452/11 · May/June 2024 · Q27[1]

    Which accounting statement prepared by the treasurer of a sports club provides a summary of all the monies received and paid out during the financial year?

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  2. 0452/22 · February/March 2024 · Q3a[6]

    Prepare the subscriptions account for the year ended 31 December 2023. Balance the account and bring down the balances at 1 January 2024. The Sporting Excellence Club Subscriptions account Date Details $ Date Details $

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  3. 0452/22 · February/March 2024 · Q3b[4]

    Prepare the rent and insurance account for the year ended 31 December 2023. Balance the account and bring down the balance at 1 January 2024. The Sporting Excellence Club Rent and insurance account Date Details $ Date Details $

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  4. 0452/21 · May/June 2020 · Q1(d)[3]

    State three differences between a receipts and payments account and an income and expenditure account.

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  5. 0452/22 · October/November 2019 · Q3a[6]

    Prepare the subscriptions account for the year ended 31 July 2019 to show the amount received for subscriptions during the year. Balance the account and bring down the balance on 1 August 2019.

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  6. 0452/22 · October/November 2019 · Q3b[13]

    Prepare the receipts and payments account for the year ended 31 July 2019. Balance the account and bring down the balance on 1 August 2019.

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What examiners said

Information was provided about subscriptions of a sports club and candidates were required to prepare a subscriptions account, showing the amount actually received during the financial year. This proved to be demanding for many candidates. It is important to remember that a subscriptions account is prepared from the viewpoint of the club, so monies owing by the members are an asset (brought down...

— Examiner report, October/November 2019, 0452/22 Q3(a) (Cambridge)

Candidates were required to prepare the income and expenditure account of a sports club. The more successful candidates were able to produce acceptable accounts, but for others, common errors included: • showing the loan which was in existence at the start of the year as a receipt • not itemising the repayment of the loan and the interest on the loan • using unacceptable wording in the details co...

— Examiner report, October/November 2019, 0452/22 Q3(b) (Cambridge)

Past papers, syllabus and examiner reports © UCLES (Cambridge University Press & Assessment). Questions are matched to topics from the official syllabus. AssessPro is independent and not endorsed by Cambridge.

0452.5.4.01 — distinguish between receipts and payments accounts and income and expenditure accounts — IGCSE Accounting 0452 past paper questions | AssessPro