Accounting principles and policies: past paper questions
Real questions on accounting principles and policies
The newest 20 of 55 written questions, plus 84 multiple-choice. Open one to see it on the real paper.
- 0452/02 · Specimen 2027 · Q2e[2]
which accounting concept Nadia has applied when correcting each of the following errors.
See it on the paper → - 0452/02 · Specimen 2027 · Q2f[2]
which fundamental ethical principle Nadia applied in each of the following situations.
See it on the paper → - 0452/02 · Specimen 2027 · Q2g[2]
why it is important that Nadia applies the ethical framework.
See it on the paper → - 0452/02 · Specimen 2027 · Q4d[4]
four ways to ensure that computerised records are stored securely.
See it on the paper → - 0452/21 · May/June 2026 · Q4e[1]
State which accounting principle Sally is applying when she does this. Turn over
See it on the paper → - 0452/21 · May/June 2026 · Q5b(i)[1]
State one accounting principle which Ahmed would be following if he set up a provision for doubtful debts.
See it on the paper → - 0452/21 · May/June 2026 · Q5b(ii)[1]
State one reason why Ahmed should set up a provision for doubtful debts (other than to comply with accounting principles). Ahmed allows his customers 30 days to pay, and his suppliers allow him 30 days to pay. REQUIRED
See it on the paper → - 0452/21 · May/June 2026 · Q5c[2]
State two factors which may cause Ahmed concern. Ahmed is considering selling the delivery vehicle of his business for cash so that he can pay the trade payables. The disposal proceeds of the delivery vehicle would be $4830. REQUIRED
See it on the paper → - 0452/21 · May/June 2026 · Q5d[5]
Advise Ahmed whether or not he should sell the delivery vehicle of his business so that he can pay the trade payables. Justify your answer by providing points for and against doing this.
See it on the paper → - 0452/22 · May/June 2026 · Q1b(ii)[1]
State which accounting concept Saleh is following when he records a contra between the sales ledger and the purchases ledger. Saleh is concerned about the level of his irrecoverable debts. He is considering increasing the cash discount allowed from 3% to 5% for payments within 7 days of the invoice. He would also charg...
See it on the paper → - 0452/22 · May/June 2026 · Q4a(i)[1]
one reason why the company used the straight-line method for charging depreciation on shop fixtures and fittings. (i)
See it on the paper → - 0452/23 · May/June 2026 · Q4e[1]
State which accounting principle Sally is applying when she does this. Turn over
See it on the paper → - 0452/23 · May/June 2026 · Q5b(i)[1]
State one accounting principle which Ahmed would be following if he set up a provision for doubtful debts.
See it on the paper → - 0452/23 · May/June 2026 · Q5b(ii)[1]
State one reason why Ahmed should set up a provision for doubtful debts (other than to comply with accounting principles). Ahmed allows his customers 30 days to pay, and his suppliers allow him 30 days to pay. REQUIRED
See it on the paper → - 0452/23 · May/June 2026 · Q5c[2]
State two factors which may cause Ahmed concern. Ahmed is considering selling the delivery vehicle of his business for cash so that he can pay the trade payables. The disposal proceeds of the delivery vehicle would be $4830. REQUIRED
See it on the paper → - 0452/23 · May/June 2026 · Q5d[5]
Advise Ahmed whether or not he should sell the delivery vehicle of his business so that he can pay the trade payables. Justify your answer by providing points for and against doing this.
See it on the paper → - 0452/22 · February/March 2026 · Q1e[2]
Explain how the principle of duality would apply if Rahul kept a sales ledger control account.
See it on the paper → - 0452/22 · February/March 2026 · Q2e[3]
Complete the table by stating the name of the accounting principle being applied. accounting principle Samir has not recorded a value for his motor vehicle driving skills in his accounts. Samir has not recorded the value of his private motor vehicle in the books of account. Samir recorded the purchase of the motor vehi...
See it on the paper → - 0452/22 · October/November 2025 · Q4c(ii)[1]
Name the accounting principle being applied when creating a provision for doubtful debts. The directors of AY Limited have been considering buying a new piece of equipment costing $75 000. A machinery supplier has approached them, offering a 15% discount on this equipment if they make an immediate purchase. The supplie...
See it on the paper → - 0452/23 · October/November 2025 · Q3c(ii)[1]
Name the accounting principle that is being applied.
See it on the paper →
What examiners said
Comprehensive responses • The principle of duality was clearly stated. • Candidates understood that control accounts are not part of the double entry system and so duality principle does not apply. Limited responses • Candidates inadequately defined duality, stating only that everything is entered twice without further explanation. • Candidates did not fully appreciate the role of control account...
— Examiner report, February/March 2026, 0452/22 Q1(e) (Cambridge)
Comprehensive responses • The application of knowledge and understanding of accounting principles to the situations described ensured that the correct answers were provided. Limited responses • Some candidates were not able to name the accounting principles being applied. • Many candidates confused the principles of realisation and historic cost and the principles of prudence and money measuremen...
— Examiner report, February/March 2026, 0452/22 Q2(e) (Cambridge)
(i)(ii)(iii) General textbook knowledge was required for each one-mark answer. It was surprising how many answers to part (ii) on ‘how to reduce the possibility of irrecoverable debts’ suggested to reduce credit sales or sell on a cash sales basis only. This is unrealistic for all businesses that compete in a market where credit sales are the accepted method of trading.
— Examiner report, May/June 2025, 0452/22 Q3(e) (Cambridge)
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