0452.6.1.08 — Trade payables turnover (days): past paper questions
Real questions on 0452.6.1.08 — trade payables turnover (days)
The newest 9 of 9 written questions. Open one to see it on the real paper.
- 0452/23 · October/November 2025 · Q3b(ii)[2]
Included in Rushil’s closing inventory valuation were some items that had been damaged. These were included at a reduced value. REQUIRED Suggest two ways that Rushil might improve his inventory turnover rate. (ii)
See it on the paper → - 0452/11 · May/June 2024 · Q32[3]
What was the trader’s trade payables turnover?
See it on the paper → - 0452/22 · October/November 2021 · Q2e[2]
Calculate the trade payables turnover. Round up your answer to the next whole day.
See it on the paper → - 0452/22 · October/November 2021 · Q2f[5]
Advise Jabir whether he should increase his current monthly purchases by 20% to earn the additional trade discount. Justify your answer.
See it on the paper → - 0452/23 · October/November 2020 · Q5c[1]
Suggest one reason for this difference. Nazim is concerned about the length of time his credit customers are taking to pay their accounts. He is considering operating a strict credit control policy requiring customers to pay within 30 days. REQUIRED
See it on the paper → - 0452/23 · October/November 2019 · Q5c[1]
State one disadvantage to the credit suppliers of the change in the payment period. Lili’s credit suppliers are proposing to reduce the credit period to 30 days and increase the cash discount to 3%. REQUIRED
See it on the paper → - 0452/23 · May/June 2019 · Q5b(i)[2]
Calculate the trade payables payment period for the year ended 31 December 2018. Round up your answer to the next whole day.
See it on the paper → - 0452/23 · May/June 2019 · Q5b(ii)[2]
Suggest two ways in which the change in the trade payables payment period may affect Myra.
See it on the paper → - 0452/22 · February/March 2019 · Q5b[2]
State two effects of the change in the trade payables payment period.
See it on the paper →
What examiners said
Required a standard ratio calculation for the trade payables turnover and was generally very well answered. As in (2c) incorrect denominators were used, formulas inverted or a correct calculation followed by not rounding up to the next whole day, this being a standard approach to reporting trade receivables/payables turnover ratios.
— Examiner report, October/November 2021, 0452/22 Q2(e) (Cambridge)
There were a range of answers that demonstrated a clear understanding of the reasoning behind increasing purchases in order to obtain a 100 per cent increase in trade discounts. Good answers focused on the reduced cost of sales/purchases leading to increased gross profit. The downside could be increased inventory and associated inventory holding costs and obsolete goods. The overall approach to th...
— Examiner report, October/November 2021, 0452/22 Q2(f) (Cambridge)
This required candidates to suggest one reason why one of the traders had a lower rate of inventory turnover. Once again, it was important that the answer clearly stated the name of the trader to which the comment referred.
— Examiner report, October/November 2020, 0452/23 Q5(c) (Cambridge)
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