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IGCSE Accounting 0452 · Preparation of financial statements · 39

0452.5.5.05 — prepare manufacturing accounts, income statements and statements of financial position: past paper questions

7 real questionsasked in 3 of the last 10 exam series2021–2027usually: Prepare

Real questions on 0452.5.5.05 — prepare manufacturing accounts, income statements and statements of financial position

The newest 7 of 7 written questions. Open one to see it on the real paper.

  1. 0452/02 · Specimen 2027 · Q3b[11]

    the manufacturing account for the year ended 31 December 2026.

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  2. 0452/22 · October/November 2025 · Q5a[13]

    Prepare the manufacturing account for GH Company for the year ended 31 March 2025. GH Company Manufacturing Account for the year ended 31 March 2025 $ $ REQUIRED

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  3. 0452/21 · October/November 2023 · Q2a[11]

    Prepare Hilary’s manufacturing account for the year ended 31 July 2023.

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  4. 0452/21 · May/June 2023 · Q4a[10]

    Prepare Salman’s manufacturing account for the year ended 30 April 2023.

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  5. 0452/22 · February/March 2022 · Q3a[9]

    Prepare Pari’s manufacturing account for the year ended 31 December 2021. Pari Manufacturing Account for the year ended 31 December 2021 $ $

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  6. 0452/22 · February/March 2022 · Q3b[4]

    Prepare Pari’s income statement (trading section) for the year ended 31 December 2021. Pari Income Statement (trading section) for the year ended 31 December 2021 $ $

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  7. 0452/21 · May/June 2021 · Q3b[10]

    Prepare the manufacturing account for TC Limited for the year ended 31 January 2021.

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What examiners said

Using information provided candidates had to prepare a manufacturing account. There were some good responses. Some candidates forfeited marks because of inattention to detail. Common errors included: • Inclusion of extraneous items such as overheads in the prime cost section, office expenses in the overheads section, cost of machinery and provision for depreciation included in overheads. • Omissi...

— Examiner report, May/June 2023, 0452/21 Q4(a) (Cambridge)

Using the information provided, candidates were asked to prepare a manufacturing account. Many candidates answered this question well. Common errors were: • Including extraneous items such as revenue, accumulated depreciation, expenses relating to the office and the cost of non-current assets • Not labelling the cost of materials used, the prime cost and the cost of production • Including items in...

— Examiner report, February/March 2022, 0452/22 Q3(a) (Cambridge)

Candidates were required to prepare the trading section of an income statement. Many candidates answered this question well. Common errors were: • Including extraneous items such as raw material (inventories and purchases), factory costs and office costs • Omitting the cost of production (calculated in part (a)) • Not labelling the cost of sales and the gross profit

— Examiner report, February/March 2022, 0452/22 Q3(b) (Cambridge)

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0452.5.5.05 — prepare manufacturing accounts, income statements and statements of financial position — IGCSE Accounting 0452 past paper questions | AssessPro