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IGCSE Accounting 0452 · Preparation of financial statements · 31

0452.5.4.03 — prepare accounts for revenue-generating activities, e.g. refreshments, subscriptions: past paper questions

8 real questionsasked in 3 of the last 10 exam series2019–2026usually: Calculate, Prepare, State

Real questions on 0452.5.4.03 — prepare accounts for revenue-generating activities, e.g. refreshments, subscriptions

The newest 8 of 8 written questions. Open one to see it on the real paper.

  1. 0452/21 · May/June 2026 · Q2a[3]

    Calculate the accumulated fund of the club at 31 March 2025.

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  2. 0452/21 · May/June 2026 · Q2b[6]

    Prepare the subscriptions account for the year ended 31 March 2026. Balance the account and bring down the balances at 1 April 2026. Hi Notes Music Club Subscriptions account date details $ date details $

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  3. 0452/21 · May/June 2026 · Q2d[5]

    Prepare the income and expenditure account for the club for the year ended 31 March 2026. $ $ Hi Notes Music Club Income and expenditure account for the year ended 31 March 2026

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  4. 0452/21 · May/June 2026 · Q2e[2]

    Calculate the accumulated fund of the club at 31 March 2026.

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  5. 0452/22 · February/March 2025 · Q5b[6]

    Prepare the subscriptions account for the year ended 31 December 2024. Balance the account and bring down the balances on 1 January 2025. ABC Piano Club Subscriptions account Date Details $ Date Details $

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  6. 0452/22 · October/November 2024 · Q3c[10]

    Prepare the income and expenditure account of Sports T club for the year ended 31 December 2023.

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  7. 0452/22 · May/June 2023 · Q3d[2]

    State the meaning of the following terms: (i) receipts and payments account (ii) accumulated fund

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  8. 0452/22 · October/November 2019 · Q4a[15]

    Prepare a statement of affairs at 30 September 2019 showing the total capital at that date.

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What examiners said

Candidates were required to prepare a subscriptions account. Those candidates who had a good knowledge of double entry were able to earn most of the available marks. Common errors included: • Omission of dates or incorrect dates • Incorrect details such as income statement instead of income, and expenditure and receipts and payments instead of bank.

— Examiner report, February/March 2025, 0452/22 Q5(b) (Cambridge)

A statement of affairs had to be prepared using the information given about a sole trader who did not maintain a full set of accounting records. The successful candidates who were familiar with the presentation of a statement of financial position were able to use that knowledge to earn a good mark on this statement. Common errors were • not dividing the assets and liabilities into their appropri...

— Examiner report, October/November 2019, 0452/22 Q4(a) (Cambridge)

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