0452.6.1.04 — Current ratio: past paper questions
Real questions on 0452.6.1.04 — current ratio
The newest 11 of 11 written questions. Open one to see it on the real paper.
- 0452/22 · May/June 2026 · Q4c(i)[1]
working capital (i)
See it on the paper → - 0452/22 · February/March 2026 · Q5e[2]
State two reasons why the bank manager of D Limited will be interested in the company’s financial statements.
See it on the paper → - 0452/23 · October/November 2025 · Q3a[8]
Complete the following table. Return on capital employed (ROCE) Workings Rate of inventory turnover Answer (correct to two decimal places) Workings Trade receivables turnover (days) Answer (round up to the next whole day) Workings Trade payables turnover (days) Answer (round up to the next whole day) Workings Current r...
See it on the paper → - 0452/22 · October/November 2022 · Q1b[3]
Calculate the working capital at 31 August 2022.
See it on the paper → - 0452/12 · May/June 2022 · Q30[1]
Which ratio does Samuel hope to improve by doing this?
See it on the paper → - 0452/23 · October/November 2020 · Q5b(i)[2]
Current ratio
See it on the paper → - 0452/22 · February/March 2020 · Q5a[8]
Calculate the following ratios. Show your workings. profit margin workings answer trade payables turnover (days) workings answer (round up to nearest whole day) trade receivables turnover (days) workings answer (round up to nearest whole day) liquid ratio workings answer The bank overdraft limit is $2500. The trade pay...
See it on the paper → - 0452/22 · October/November 2019 · Q1c[2]
Suggest, giving a reason, one possible effect this decision may have on the liquidity for the year ending 31 August 2020.
See it on the paper → - 0452/22 · February/March 2019 · Q5d(i)[2]
Calculate the current ratio at 31 January 2019. The calculation should be correct to two decimal places.
See it on the paper → - 0452/22 · February/March 2019 · Q5g(i)[2]
Explain how Proposal 3 would affect the current ratio.
See it on the paper → - 0452/22 · February/March 2019 · Q5g(ii)[2]
Explain how Proposal 4 would affect the current ratio.
See it on the paper →
What examiners said
Comprehensive responses • Many candidates correctly identified that the bank manager would be interested in whether the business could repay the existing loan and overdraft, and also if it would be able to pay the interest on these amounts. Limited responses • Candidates made generic statements and did not relate them to the given scenario. For example, they discussed whether the bank should offe...
— Examiner report, February/March 2026, 0452/22 Q5(e) (Cambridge)
This short question worth three marks needed a simple calculation of the working capital for a sole trader based upon the trial balance and adjustments for accruals and prepayments. Working capital is calculated as current assets minus the current liabilities. Much too often non-current assets and capital were included, consequently corrupting the answer. A further misinterpretation was to treat t...
— Examiner report, October/November 2022, 0452/22 Q1(b) (Cambridge)
Ratios for two similar businesses were provided and candidates were required to suggest two reasons for the difference in each ratio. A significant number of candidates provide factually correct statements which did not answer the question being asked so could not be awarded any marks. Instead of attempting to provide reasons for the difference in each ratio many candidates restricted their answer...
— Examiner report, October/November 2020, 0452/23 Q5(b) (Cambridge)
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