Free resource · Cambridge IGCSE Accounting 0452
IGCSE Accounting 0452 past paper questions by topic (2022–2025)
Every question from the 54 papers of 2022–2025 — Paper 1 (Multiple Choice), Paper 2 (Structured Written) — sorted into the 22 chapters of our Accounting notes: 1,263 questions. Pick a chapter, then open the official paper and go straight to the question number. Questions on content that is no longer in the current syllabus are left out.
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- The Purpose of Accounting and the Accounting Equation (56)
- The Double Entry System of Book-keeping (58)
- Business Documents (46)
- Books of Prime Entry (61)
- The Trial Balance (26)
- Correction of Errors (89)
- Bank Reconciliation (51)
- Control Accounts (57)
- Capital and Revenue Expenditure and Receipts (39)
- Depreciation and Disposal of Non-current Assets (66)
- Other Payables and Other Receivables (49)
- Irrecoverable Debts and Allowance for Irrecoverable Debts (45)
- Valuation of Inventory (35)
- Financial Statements of Sole Traders (69)
- Partnerships (59)
- Limited Companies (80)
- Manufacturing Accounts (64)
- Clubs and Societies (54)
- Incomplete Records (40)
- Accounting Ratios: Calculation and Interpretation (119)
- Inter-business Comparison, Interested Parties and Limitations (34)
- Accounting Concepts, Ethics, Technology and Sustainability (66)
Chapter 1: The Purpose of Accounting and the Accounting Equation
56 past-paper questions
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Paper 1 (Multiple Choice): 54 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q1 | Identifying non-book-keeping activities | |
| Oct/Nov 2025 · Paper 12 | Q2 | Definition of liabilities | |
| Oct/Nov 2025 · Paper 13 | Q1 | Purpose of calculating profit | |
| Oct/Nov 2025 · Paper 13 | Q2 | What increases owner capital | |
| May/June 2025 · Paper 11 | Q1 | Tasks not done by a book-keeper | |
| May/June 2025 · Paper 11 | Q2 | Definition of assets | |
| May/June 2025 · Paper 12 | Q2 | Calculation of owner equity | |
| May/June 2025 · Paper 13 | Q1 | Tasks not done by a book-keeper | |
| May/June 2025 · Paper 13 | Q2 | Definition of assets | |
| Feb/March 2025 · Paper 12 | Q1 | Tasks of accountant versus book-keeper | |
| Feb/March 2025 · Paper 12 | Q2 | Transaction effects on accounting equation | |
| Oct/Nov 2024 · Paper 11 | Q1 | Purpose of measuring profit | |
| Oct/Nov 2024 · Paper 11 | Q2 | Effect of capital introduced and loan repaid | |
| Oct/Nov 2024 · Paper 12 | Q1 | How financial statements help a trader | |
| Oct/Nov 2024 · Paper 12 | Q2 | Effect of part-credit purchase on equation | |
| Oct/Nov 2024 · Paper 13 | Q1 | Purpose of measuring profit | |
| Oct/Nov 2024 · Paper 13 | Q2 | Effect of capital introduced and loan repaid | |
| May/June 2024 · Paper 11 | Q1 | Tasks of a book-keeper | |
| May/June 2024 · Paper 11 | Q2 | Accounting versus book-keeping | |
| May/June 2024 · Paper 12 | Q1 | Use of information from financial statements | |
| May/June 2024 · Paper 12 | Q2 | Capital from remaining balances | |
| May/June 2024 · Paper 13 | Q1 | Use of information from financial statements | |
| May/June 2024 · Paper 13 | Q2 | Capital from remaining balances | |
| Feb/March 2024 · Paper 12 | Q1 | Book-keeping versus accounting | |
| Feb/March 2024 · Paper 12 | Q2 | Capital from asset and liability balances | |
| Oct/Nov 2023 · Paper 11 | Q1 | Effects on owner capital | |
| Oct/Nov 2023 · Paper 11 | Q2 | Form of the accounting equation | |
| Oct/Nov 2023 · Paper 11 | Q30 | Meaning of higher closing capital | |
| Oct/Nov 2023 · Paper 12 | Q1 | Examples of book-keeping tasks | |
| Oct/Nov 2023 · Paper 12 | Q2 | Capital from asset and liability balances | |
| Oct/Nov 2023 · Paper 12 | Q20 | Current assets from capital and liabilities | |
| Oct/Nov 2023 · Paper 13 | Q1 | Effects on owner capital | |
| Oct/Nov 2023 · Paper 13 | Q2 | Form of the accounting equation | |
| Oct/Nov 2023 · Paper 13 | Q30 | Meaning of higher closing capital | |
| May/June 2023 · Paper 11 | Q2 | Capital from asset and liability totals | |
| May/June 2023 · Paper 11 | Q30 | Capital movement with drawings | |
| May/June 2023 · Paper 12 | Q1 | Function of book-keeping | |
| May/June 2023 · Paper 13 | Q1 | Function of book-keeping | |
| Feb/March 2023 · Paper 12 | Q1 | Purpose of accounting | |
| Feb/March 2023 · Paper 12 | Q2 | Evidence of return on owner investment | |
| Feb/March 2023 · Paper 12 | Q22 | Bank balance from accounting equation | |
| Oct/Nov 2022 · Paper 11 | Q1 | Reason for preparing financial statements | |
| Oct/Nov 2022 · Paper 11 | Q2 | Transaction raising assets and capital together | |
| Oct/Nov 2022 · Paper 12 | Q1 | Transaction raising assets and capital together | |
| Oct/Nov 2022 · Paper 12 | Q2 | Capital after drawings and loss | |
| Oct/Nov 2022 · Paper 13 | Q1 | Reason for preparing financial statements | |
| Oct/Nov 2022 · Paper 13 | Q2 | Transaction raising assets and capital together | |
| May/June 2022 · Paper 11 | Q1 | Tasks of a book-keeper | |
| May/June 2022 · Paper 11 | Q2 | Form of the accounting equation | |
| May/June 2022 · Paper 12 | Q1 | Tasks of a book-keeper | |
| May/June 2022 · Paper 13 | Q1 | Tasks of a book-keeper | |
| Feb/March 2022 · Paper 12 | Q1 | Tasks of a book-keeper and statements prepared | |
| Feb/March 2022 · Paper 12 | Q2 | Identifying assets among account balances | |
| Feb/March 2022 · Paper 12 | Q22 | Capital from asset and liability totals |
Paper 2 (Structured Written): 2 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| May/June 2024 · Paper 21 | Q5 (e) | 2 | Advantages of full double entry records |
| Oct/Nov 2023 · Paper 22 | Q3 (c) | 1 | Reason for double entry records |
Chapter 2: The Double Entry System of Book-keeping
58 past-paper questions
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Paper 1 (Multiple Choice): 47 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q4 | Meaning of debit balance on supplier account | |
| Oct/Nov 2025 · Paper 12 | Q5 | Interpreting a supplier ledger account | |
| Oct/Nov 2025 · Paper 13 | Q4 | Customer ledger account balance | |
| May/June 2025 · Paper 11 | Q3 | Recording purchase returns | |
| May/June 2025 · Paper 11 | Q4 | Interpreting a supplier account with discount | |
| May/June 2025 · Paper 11 | Q5 | Year-end balancing and transfers | |
| May/June 2025 · Paper 12 | Q3 | Meaning of supplier credit balance | |
| May/June 2025 · Paper 13 | Q3 | Recording purchase returns | |
| May/June 2025 · Paper 13 | Q4 | Interpreting a supplier account with discount | |
| May/June 2025 · Paper 13 | Q5 | Year-end balancing and transfers | |
| Feb/March 2025 · Paper 12 | Q3 | Order of processing in double entry | |
| Oct/Nov 2024 · Paper 11 | Q5 | Drawings entry for goods taken | |
| Oct/Nov 2024 · Paper 11 | Q7 | Interpreting a customer ledger account | |
| Oct/Nov 2024 · Paper 12 | Q3 | Accounts held in the nominal ledger | |
| Oct/Nov 2024 · Paper 13 | Q5 | Drawings entry for goods taken | |
| Oct/Nov 2024 · Paper 13 | Q7 | Interpreting a customer ledger account | |
| May/June 2024 · Paper 12 | Q6 | Double entry for payment to supplier | |
| May/June 2024 · Paper 12 | Q9 | Recording goods taken by the owner | |
| May/June 2024 · Paper 13 | Q6 | Double entry for payment to supplier | |
| May/June 2024 · Paper 13 | Q9 | Recording goods taken by the owner | |
| Feb/March 2024 · Paper 12 | Q5 | Recording rent received by transfer | |
| Feb/March 2024 · Paper 12 | Q23 | Effect of unrecorded drawings of goods | |
| Oct/Nov 2023 · Paper 12 | Q3 | Recording purchase of a vehicle | |
| Oct/Nov 2023 · Paper 12 | Q4 | Interpreting a customer ledger balance | |
| May/June 2023 · Paper 11 | Q4 | Recording machinery bought on credit | |
| May/June 2023 · Paper 11 | Q5 | Supplier account interpretation | |
| May/June 2023 · Paper 12 | Q4 | Contents of the sales ledger | |
| May/June 2023 · Paper 12 | Q5 | Identifying double entry action | |
| May/June 2023 · Paper 13 | Q4 | Contents of the sales ledger | |
| May/June 2023 · Paper 13 | Q5 | Identifying double entry action | |
| Feb/March 2023 · Paper 12 | Q3 | Order of processing in double entry | |
| Feb/March 2023 · Paper 12 | Q4 | Recording purchase returns | |
| Feb/March 2023 · Paper 12 | Q5 | Recording goods taken for own use | |
| Oct/Nov 2022 · Paper 11 | Q4 | Identifying transaction from sales returns entry | |
| Oct/Nov 2022 · Paper 12 | Q3 | Where a credit purchase is recorded by supplier | |
| Oct/Nov 2022 · Paper 13 | Q4 | Identifying transaction from sales returns entry | |
| May/June 2022 · Paper 11 | Q3 | Recording a credit sale in ledgers | |
| May/June 2022 · Paper 11 | Q4 | Recording receipt of a credit note | |
| May/June 2022 · Paper 11 | Q6 | Recording asset purchase paid by transfer | |
| May/June 2022 · Paper 12 | Q2 | Supplier ledger account balance | |
| May/June 2022 · Paper 12 | Q3 | Recording a credit sale in ledgers | |
| May/June 2022 · Paper 12 | Q4 | Recording receipt of a credit note | |
| May/June 2022 · Paper 13 | Q2 | Supplier ledger account balance | |
| May/June 2022 · Paper 13 | Q3 | Recording a credit sale in ledgers | |
| May/June 2022 · Paper 13 | Q4 | Recording receipt of a credit note | |
| Feb/March 2022 · Paper 12 | Q3 | Recording a loan received in the bank | |
| Feb/March 2022 · Paper 12 | Q4 | Supplier ledger account closing balance |
Paper 2 (Structured Written): 11 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| May/June 2025 · Paper 21 | Q1 (c) | 5 | Supplier account in the ledger |
| May/June 2025 · Paper 23 | Q1 (c) | 5 | Supplier account in the ledger |
| Oct/Nov 2024 · Paper 22 | Q1 (c) | 5 | Customer account in the ledger |
| Oct/Nov 2024 · Paper 22 | Q5 (e) | 4 | Journal for goods taken by owner |
| Oct/Nov 2023 · Paper 22 | Q1 (c) | 6 | Customer account in the ledger |
| May/June 2023 · Paper 21 | Q1 (b) | 4 | Supplier account in the ledger |
| May/June 2023 · Paper 22 | Q1 (b) | 4 | Supplier account in the ledger |
| May/June 2023 · Paper 23 | Q1 (b) | 4 | Supplier account in the ledger |
| May/June 2022 · Paper 21 | Q1 (c) | 6 | Supplier account in the ledger |
| May/June 2022 · Paper 22 | Q1 (c) | 4 | Customer account in ledger |
| May/June 2022 · Paper 23 | Q1 (c) | 4 | Customer account in ledger |
Chapter 3: Business Documents
46 past-paper questions
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Paper 1 (Multiple Choice): 38 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q6 | Use of a debit note by supplier | |
| Oct/Nov 2025 · Paper 12 | Q7 | Cash discount and returns recorded by supplier | |
| Oct/Nov 2025 · Paper 13 | Q5 | Invoice amount with discounts and returns | |
| Oct/Nov 2025 · Paper 13 | Q7 | Statements about trade and cash discount | |
| May/June 2025 · Paper 12 | Q4 | Document proving an invoice paid | |
| May/June 2025 · Paper 12 | Q6 | Statement on cash discounts | |
| Feb/March 2025 · Paper 12 | Q5 | Documents and discount in customer account | |
| Feb/March 2025 · Paper 12 | Q7 | Features of trade discount | |
| Oct/Nov 2024 · Paper 11 | Q3 | Document for bank deposits | |
| Oct/Nov 2024 · Paper 12 | Q5 | Document for reduction on damaged goods | |
| Oct/Nov 2024 · Paper 13 | Q3 | Document for bank deposits | |
| May/June 2024 · Paper 11 | Q5 | Documents outside books of prime entry | |
| May/June 2024 · Paper 12 | Q5 | Source documents for the cash book | |
| May/June 2024 · Paper 13 | Q5 | Source documents for the cash book | |
| Feb/March 2024 · Paper 12 | Q4 | Purpose of cheque counterfoil | |
| Feb/March 2024 · Paper 12 | Q6 | Trade and cash discount received amount | |
| Oct/Nov 2023 · Paper 11 | Q4 | Document to verify a payment | |
| Oct/Nov 2023 · Paper 11 | Q6 | Invoice amount with trade and cash discount | |
| Oct/Nov 2023 · Paper 12 | Q5 | Document for returned or overcharged goods | |
| Oct/Nov 2023 · Paper 12 | Q6 | Trade discount from payment after cash discount | |
| Oct/Nov 2023 · Paper 12 | Q29 | Action to secure cash discount | |
| Oct/Nov 2023 · Paper 13 | Q4 | Document to verify a payment | |
| Oct/Nov 2023 · Paper 13 | Q6 | Invoice amount with trade and cash discount | |
| May/June 2023 · Paper 11 | Q6 | Contents of a statement of account | |
| May/June 2023 · Paper 11 | Q7 | Invoice value after trade and cash discount | |
| May/June 2023 · Paper 12 | Q6 | Nature of cash discount received | |
| May/June 2023 · Paper 13 | Q6 | Nature of cash discount received | |
| Feb/March 2023 · Paper 12 | Q6 | Customer account from invoices and credit notes | |
| Feb/March 2023 · Paper 12 | Q7 | Trade and cash discount on a supplier invoice | |
| Oct/Nov 2022 · Paper 11 | Q5 | Document sent for damaged goods | |
| Oct/Nov 2022 · Paper 11 | Q6 | Source documents for sales journals | |
| Oct/Nov 2022 · Paper 11 | Q8 | Items not recorded in ledgers | |
| Oct/Nov 2022 · Paper 12 | Q4 | Document sent for damaged goods | |
| Oct/Nov 2022 · Paper 12 | Q5 | Contents of an invoice | |
| Oct/Nov 2022 · Paper 13 | Q5 | Document sent for damaged goods | |
| Oct/Nov 2022 · Paper 13 | Q6 | Source documents for sales journals | |
| Oct/Nov 2022 · Paper 13 | Q8 | Items not recorded in ledgers | |
| Feb/March 2022 · Paper 12 | Q5 | Document that reduces amount owed |
Paper 2 (Structured Written): 8 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 23 | Q2 (b)–(e) | 6 | Journals, source documents and discounts |
| Oct/Nov 2025 · Paper 23 | Q3 (d) | 5 | Advice on offering cash discount |
| Feb/March 2024 · Paper 22 | Q2 (c) | 6 | Advice on stopping cash discount |
| Oct/Nov 2023 · Paper 22 | Q3 (d) | 5 | Advice on trade versus cash discount |
| Oct/Nov 2022 · Paper 21 | Q3 (d)–(e) | 7 | Trade and cash discount calculations and effects |
| Oct/Nov 2022 · Paper 22 | Q3 (f) | 5 | Advice on offering customer discount |
| Oct/Nov 2022 · Paper 23 | Q3 (d)–(e) | 7 | Trade and cash discount calculations and effects |
| Feb/March 2022 · Paper 22 | Q1 (c) | 4 | Which documents show which items |
Chapter 4: Books of Prime Entry
61 past-paper questions
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Paper 1 (Multiple Choice): 38 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q3 | Cash book entries and their effects | |
| Oct/Nov 2025 · Paper 13 | Q6 | Cash book balance after transactions | |
| May/June 2025 · Paper 11 | Q6 | Book of prime entry for credit purchase | |
| May/June 2025 · Paper 12 | Q5 | Petty cash imprest restoration | |
| May/June 2025 · Paper 13 | Q6 | Book of prime entry for credit purchase | |
| Feb/March 2025 · Paper 12 | Q4 | Cash book debit and matching credit | |
| Feb/March 2025 · Paper 12 | Q6 | Posting totals of returns journal | |
| Oct/Nov 2024 · Paper 11 | Q4 | Petty cash book restoration | |
| Oct/Nov 2024 · Paper 11 | Q6 | Advantage of the sales journal | |
| Oct/Nov 2024 · Paper 12 | Q4 | Identifying transaction from cash book entry | |
| Oct/Nov 2024 · Paper 12 | Q6 | Advantage of books of prime entry | |
| Oct/Nov 2024 · Paper 13 | Q4 | Petty cash book restoration | |
| Oct/Nov 2024 · Paper 13 | Q6 | Advantage of the sales journal | |
| May/June 2024 · Paper 11 | Q3 | Book recording cash discount received | |
| May/June 2024 · Paper 11 | Q4 | Posting petty cash analysis totals | |
| May/June 2024 · Paper 12 | Q4 | Posting total of returns journal | |
| May/June 2024 · Paper 13 | Q4 | Posting total of returns journal | |
| Oct/Nov 2023 · Paper 11 | Q5 | Posting sales journal total | |
| Oct/Nov 2023 · Paper 11 | Q7 | Petty cash imprest restoration | |
| Oct/Nov 2023 · Paper 13 | Q5 | Posting sales journal total | |
| Oct/Nov 2023 · Paper 13 | Q7 | Petty cash imprest restoration | |
| May/June 2023 · Paper 12 | Q3 | Recording a dishonoured cheque | |
| May/June 2023 · Paper 13 | Q3 | Recording a dishonoured cheque | |
| Oct/Nov 2022 · Paper 11 | Q3 | Recording cash discount on supplier payment | |
| Oct/Nov 2022 · Paper 11 | Q7 | Recording a dishonoured cheque | |
| Oct/Nov 2022 · Paper 12 | Q6 | Recording a dishonoured cheque | |
| Oct/Nov 2022 · Paper 12 | Q7 | Posting cash book discount totals | |
| Oct/Nov 2022 · Paper 12 | Q8 | Petty cash imprest restoration | |
| Oct/Nov 2022 · Paper 13 | Q3 | Recording cash discount on supplier payment | |
| Oct/Nov 2022 · Paper 13 | Q7 | Recording a dishonoured cheque | |
| May/June 2022 · Paper 11 | Q5 | Discount totals in the cash book | |
| May/June 2022 · Paper 11 | Q7 | Restoring the petty cash imprest | |
| May/June 2022 · Paper 12 | Q5 | Book of prime entry for cash transaction | |
| May/June 2022 · Paper 12 | Q6 | Petty cash book and cash book entries | |
| May/June 2022 · Paper 13 | Q5 | Book of prime entry for cash transaction | |
| May/June 2022 · Paper 13 | Q6 | Petty cash book and cash book entries | |
| Feb/March 2022 · Paper 12 | Q6 | Nature of petty cash book | |
| Feb/March 2022 · Paper 12 | Q7 | Cash book discount and ledger entry for supplier |
Paper 2 (Structured Written): 23 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 23 | Q1 | 20 | Petty cash book and related journals |
| May/June 2025 · Paper 21 | Q1 (a)–(b) | 15 | Opening journal and petty cash book |
| May/June 2025 · Paper 22 | Q1 (a) | 12 | Cash book preparation |
| May/June 2025 · Paper 23 | Q1 (a)–(b) | 15 | Opening journal and petty cash book |
| Feb/March 2025 · Paper 22 | Q1 (a)–(b) | 5 | Purchases and returns journals |
| Oct/Nov 2024 · Paper 22 | Q1 (a) | 13 | Cash book preparation |
| May/June 2024 · Paper 21 | Q1 (a) | 3 | Sales journal preparation |
| May/June 2024 · Paper 22 | Q1 (a)–(b) | 6 | Petty cash restoration and prime entry books |
| May/June 2024 · Paper 23 | Q1 (a)–(b) | 6 | Petty cash restoration and prime entry books |
| Feb/March 2024 · Paper 22 | Q1 (a) | 10 | Cash book preparation |
| Oct/Nov 2023 · Paper 21 | Q1 (a)–(b) | 16 | Opening journal and cash book |
| Oct/Nov 2023 · Paper 22 | Q1 (a)–(b) | 7 | Sales and returns journals |
| Oct/Nov 2023 · Paper 23 | Q1 (a)–(b) | 16 | Opening journal and cash book |
| May/June 2023 · Paper 21 | Q1 (a) | 10 | Petty cash book preparation |
| May/June 2023 · Paper 22 | Q1 (a) | 11 | Cash book preparation |
| May/June 2023 · Paper 23 | Q1 (a) | 11 | Cash book preparation |
| Feb/March 2023 · Paper 22 | Q1 (a) | 13 | Cash book preparation |
| Oct/Nov 2022 · Paper 21 | Q2 (a)–(c) | 12 | Petty cash book and related ledger entries |
| Oct/Nov 2022 · Paper 23 | Q2 (a)–(c) | 12 | Petty cash book and related ledger entries |
| May/June 2022 · Paper 21 | Q1 (a)–(b) | 7 | Purchases and returns journals |
| May/June 2022 · Paper 22 | Q1 (a) | 11 | Cash book preparation |
| May/June 2022 · Paper 23 | Q1 (a) | 11 | Cash book preparation |
| Feb/March 2022 · Paper 22 | Q1 (a)–(b) | 16 | Opening journal entry and petty cash book |
Chapter 5: The Trial Balance
26 past-paper questions
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Paper 1 (Multiple Choice): 22 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 13 | Q3 | Stage checking arithmetical accuracy | |
| Oct/Nov 2025 · Paper 13 | Q8 | Error needed to balance trial balance | |
| May/June 2025 · Paper 11 | Q7 | Balances in debit column of trial balance | |
| May/June 2025 · Paper 12 | Q7 | Explaining trial balance difference | |
| May/June 2025 · Paper 13 | Q7 | Balances in debit column of trial balance | |
| Feb/March 2025 · Paper 12 | Q8 | Purpose of trial balance | |
| Feb/March 2025 · Paper 12 | Q9 | Trial balance credit column items | |
| Oct/Nov 2024 · Paper 12 | Q7 | Items on debit side of trial balance | |
| May/June 2024 · Paper 11 | Q7 | Nature of a trial balance | |
| Feb/March 2024 · Paper 12 | Q7 | Name of list of ledger balances | |
| Oct/Nov 2023 · Paper 11 | Q8 | Trial balance with errors | |
| Oct/Nov 2023 · Paper 12 | Q7 | Meaning of agreeing trial balance totals | |
| Oct/Nov 2023 · Paper 13 | Q8 | Trial balance with errors | |
| May/June 2023 · Paper 11 | Q8 | What a trial balance shows | |
| May/June 2023 · Paper 12 | Q7 | Trial balance totals after wrong column entries | |
| May/June 2023 · Paper 13 | Q7 | Trial balance totals after wrong column entries | |
| Feb/March 2023 · Paper 12 | Q8 | Effect of offsetting errors on trial balance | |
| Feb/March 2023 · Paper 12 | Q9 | Trial balance difference calculation | |
| Oct/Nov 2022 · Paper 11 | Q9 | Errors revealed by a trial balance | |
| Oct/Nov 2022 · Paper 13 | Q9 | Errors revealed by a trial balance | |
| May/June 2022 · Paper 11 | Q8 | Uses and limits of a trial balance | |
| Feb/March 2022 · Paper 12 | Q8 | Locating a wrongly placed trial balance item |
Paper 2 (Structured Written): 4 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| May/June 2023 · Paper 22 | Q5 (a)–(b) | 11 | Corrected trial balance and suspense |
| May/June 2023 · Paper 23 | Q5 (a)–(b) | 11 | Corrected trial balance and suspense |
| Feb/March 2023 · Paper 22 | Q2 (d) | 2 | Other uses of trial balance and journal |
| Feb/March 2022 · Paper 22 | Q4 (a) | 6 | Corrected trial balance |
Chapter 6: Correction of Errors
89 past-paper questions
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Paper 1 (Multiple Choice): 67 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q8 | Trial balance difference after errors | |
| Oct/Nov 2025 · Paper 12 | Q9 | Suspense account after errors found | |
| Oct/Nov 2025 · Paper 12 | Q10 | Journal correcting a wrong-side posting | |
| Oct/Nov 2025 · Paper 12 | Q11 | Statements about suspense accounts | |
| Oct/Nov 2025 · Paper 13 | Q9 | Errors cleared through suspense account | |
| Oct/Nov 2025 · Paper 13 | Q10 | Profit after correcting errors | |
| May/June 2025 · Paper 11 | Q8 | Suspense entry for misposted discount total | |
| May/June 2025 · Paper 11 | Q9 | Effect of capital and overcast errors on profit | |
| May/June 2025 · Paper 11 | Q10 | Journal correcting a reversed posting | |
| May/June 2025 · Paper 12 | Q8 | Suspense entry for transposition | |
| May/June 2025 · Paper 12 | Q9 | Profit after correcting errors | |
| May/June 2025 · Paper 12 | Q10 | Cash book balance after correcting errors | |
| May/June 2025 · Paper 13 | Q8 | Suspense entry for misposted discount total | |
| May/June 2025 · Paper 13 | Q9 | Effect of capital and overcast errors on profit | |
| May/June 2025 · Paper 13 | Q10 | Journal correcting a reversed posting | |
| Feb/March 2025 · Paper 12 | Q10 | Error producing understated profit | |
| Feb/March 2025 · Paper 12 | Q12 | Suspense from petty cash restoration | |
| Oct/Nov 2024 · Paper 11 | Q8 | Classifying an error type | |
| Oct/Nov 2024 · Paper 11 | Q9 | Cause of a debit suspense balance | |
| Oct/Nov 2024 · Paper 11 | Q10 | Effect of misposted drawings on profit | |
| Oct/Nov 2024 · Paper 12 | Q9 | Profit after correcting several errors | |
| Oct/Nov 2024 · Paper 13 | Q8 | Classifying an error type | |
| Oct/Nov 2024 · Paper 13 | Q9 | Cause of a debit suspense balance | |
| Oct/Nov 2024 · Paper 13 | Q10 | Effect of misposted drawings on profit | |
| May/June 2024 · Paper 11 | Q9 | Journal correcting a transposition | |
| May/June 2024 · Paper 12 | Q7 | Identifying a compensating error | |
| May/June 2024 · Paper 12 | Q8 | Suspense balance after finding errors | |
| May/June 2024 · Paper 13 | Q7 | Identifying a compensating error | |
| May/June 2024 · Paper 13 | Q8 | Suspense balance after finding errors | |
| Feb/March 2024 · Paper 12 | Q8 | Effect of correcting a capital error | |
| Feb/March 2024 · Paper 12 | Q9 | Journal to correct returns misposting | |
| Oct/Nov 2023 · Paper 11 | Q9 | Identifying error from a correcting journal | |
| Oct/Nov 2023 · Paper 11 | Q10 | Nature of a suspense account | |
| Oct/Nov 2023 · Paper 11 | Q11 | Profit after correcting errors | |
| Oct/Nov 2023 · Paper 12 | Q8 | Classifying an error type | |
| Oct/Nov 2023 · Paper 12 | Q9 | Identifying error from a correcting journal | |
| Oct/Nov 2023 · Paper 12 | Q10 | Journal clearing suspense for a transposition | |
| Oct/Nov 2023 · Paper 12 | Q11 | Effect of correcting a wrong-account posting | |
| Oct/Nov 2023 · Paper 13 | Q9 | Identifying error from a correcting journal | |
| Oct/Nov 2023 · Paper 13 | Q10 | Nature of a suspense account | |
| Oct/Nov 2023 · Paper 13 | Q11 | Profit after correcting errors | |
| May/June 2023 · Paper 11 | Q9 | Classifying an error type | |
| May/June 2023 · Paper 11 | Q10 | Reason for opening a suspense account | |
| May/June 2023 · Paper 11 | Q11 | Correcting entries for transposition error | |
| May/June 2023 · Paper 12 | Q8 | Classifying an error type | |
| May/June 2023 · Paper 12 | Q9 | Suspense account clearing two errors | |
| May/June 2023 · Paper 13 | Q8 | Classifying an error type | |
| May/June 2023 · Paper 13 | Q9 | Suspense account clearing two errors | |
| Feb/March 2023 · Paper 12 | Q10 | Correcting journal for misposted asset purchase | |
| Feb/March 2023 · Paper 12 | Q11 | Suspense account clearing after errors found | |
| Oct/Nov 2022 · Paper 11 | Q10 | Locating errors behind trial balance difference | |
| Oct/Nov 2022 · Paper 11 | Q11 | Journal for unrecorded asset purchase | |
| Oct/Nov 2022 · Paper 11 | Q12 | Profit after correcting several errors | |
| Oct/Nov 2022 · Paper 12 | Q9 | Locating errors behind trial balance difference | |
| Oct/Nov 2022 · Paper 12 | Q10 | Correcting a transposition error | |
| Oct/Nov 2022 · Paper 12 | Q11 | Profit after correcting several errors | |
| Oct/Nov 2022 · Paper 13 | Q10 | Locating errors behind trial balance difference | |
| Oct/Nov 2022 · Paper 13 | Q11 | Journal for unrecorded asset purchase | |
| Oct/Nov 2022 · Paper 13 | Q12 | Profit after correcting several errors | |
| May/June 2022 · Paper 11 | Q9 | Identifying a compensating error | |
| May/June 2022 · Paper 11 | Q10 | Effect of asset errors on statements | |
| May/June 2022 · Paper 12 | Q7 | Identifying a compensating error | |
| May/June 2022 · Paper 12 | Q8 | Effect of asset errors on statements | |
| May/June 2022 · Paper 13 | Q7 | Identifying a compensating error | |
| May/June 2022 · Paper 13 | Q8 | Effect of asset errors on statements | |
| Feb/March 2022 · Paper 12 | Q9 | Identifying error from a correcting journal | |
| Feb/March 2022 · Paper 12 | Q10 | Error causing a credit suspense balance |
Paper 2 (Structured Written): 22 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 22 | Q2 | 20 | Suspense, correcting journals and profit effects |
| May/June 2025 · Paper 21 | Q3 (a)–(c) | 19 | Correcting entries, suspense and bank balance |
| May/June 2025 · Paper 22 | Q4 | 20 | Correcting journals, profit and capital |
| May/June 2025 · Paper 23 | Q3 (a)–(c) | 19 | Correcting entries, suspense and bank balance |
| Feb/March 2025 · Paper 22 | Q3 | 20 | Correcting journals, effects and suspense |
| Oct/Nov 2024 · Paper 21 | Q3 | 20 | Correcting journals, suspense and profit effects |
| Oct/Nov 2024 · Paper 23 | Q3 | 20 | Correcting journals, suspense and profit effects |
| May/June 2024 · Paper 21 | Q2 | 20 | Correcting journals, bank balance and profit |
| May/June 2024 · Paper 22 | Q3 | 20 | Correcting journals, suspense and corrected profit |
| May/June 2024 · Paper 23 | Q3 | 20 | Correcting journals, suspense and corrected profit |
| Feb/March 2024 · Paper 22 | Q5 | 20 | Error correction, suspense and corrected profit |
| Oct/Nov 2023 · Paper 21 | Q4 | 20 | Correcting journals, suspense and profit effects |
| Oct/Nov 2023 · Paper 22 | Q4 | 20 | Correcting entries, suspense and corrected profit |
| Oct/Nov 2023 · Paper 23 | Q4 | 20 | Correcting journals, suspense and profit effects |
| May/June 2023 · Paper 21 | Q3 | 20 | Correcting entries, suspense and corrected capital |
| May/June 2023 · Paper 22 | Q2 (a)–(b) | 16 | Adjusting journals and profit effects |
| May/June 2023 · Paper 23 | Q2 (a)–(b) | 16 | Adjusting journals and profit effects |
| Feb/March 2023 · Paper 22 | Q2 (a)–(c) | 18 | Correcting journal, suspense, corrected profit |
| May/June 2022 · Paper 21 | Q3 (c)–(d) | 14 | Correcting journals and suspense account |
| May/June 2022 · Paper 22 | Q3 | 20 | Correcting journals, suspense and corrected profit |
| May/June 2022 · Paper 23 | Q3 | 20 | Correcting journals, suspense and corrected profit |
| Feb/March 2022 · Paper 22 | Q4 (c)–(d) | 12 | Correcting entries and error types |
Chapter 7: Bank Reconciliation
51 past-paper questions
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Paper 1 (Multiple Choice): 35 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q12 | Items reducing overdrawn cash book | |
| Oct/Nov 2025 · Paper 13 | Q11 | Document showing bank transactions | |
| Oct/Nov 2025 · Paper 13 | Q12 | Unrecorded standing order handling | |
| May/June 2025 · Paper 11 | Q11 | Cash book update from bank statement | |
| May/June 2025 · Paper 12 | Q11 | Preparing bank reconciliation statement | |
| May/June 2025 · Paper 12 | Q12 | Updating cash book from bank statement | |
| May/June 2025 · Paper 13 | Q11 | Cash book update from bank statement | |
| Feb/March 2025 · Paper 12 | Q13 | Cash book balance from bank statement | |
| Oct/Nov 2024 · Paper 11 | Q11 | Features of a bank statement | |
| Oct/Nov 2024 · Paper 11 | Q12 | Bank reconciliation with unrecorded items | |
| Oct/Nov 2024 · Paper 12 | Q10 | Cash book balance from bank statement | |
| Oct/Nov 2024 · Paper 12 | Q11 | Bank reconciliation with unrecorded items | |
| Oct/Nov 2024 · Paper 13 | Q11 | Features of a bank statement | |
| Oct/Nov 2024 · Paper 13 | Q12 | Bank reconciliation with unrecorded items | |
| May/June 2024 · Paper 11 | Q10 | Items on bank statement for cash book | |
| May/June 2024 · Paper 11 | Q11 | Bank reconciliation with bank error | |
| May/June 2024 · Paper 12 | Q10 | Why cash book is below bank statement | |
| May/June 2024 · Paper 12 | Q11 | Bank reconciliation with unpresented cheques | |
| May/June 2024 · Paper 13 | Q10 | Why cash book is below bank statement | |
| May/June 2024 · Paper 13 | Q11 | Bank reconciliation with unpresented cheques | |
| Feb/March 2024 · Paper 12 | Q10 | Items needed to update cash book | |
| Feb/March 2024 · Paper 12 | Q11 | Bank reconciliation from cash book balance | |
| Oct/Nov 2023 · Paper 11 | Q12 | Updating cash book from bank statement | |
| Oct/Nov 2023 · Paper 11 | Q13 | Reasons for bank balance difference | |
| Oct/Nov 2023 · Paper 12 | Q12 | Bank reconciliation from cash book balance | |
| Oct/Nov 2023 · Paper 13 | Q12 | Updating cash book from bank statement | |
| Oct/Nov 2023 · Paper 13 | Q13 | Reasons for bank balance difference | |
| May/June 2023 · Paper 11 | Q12 | Bank reconciliation with bank error | |
| May/June 2023 · Paper 12 | Q11 | Bank reconciliation after bank errors | |
| May/June 2023 · Paper 13 | Q11 | Bank reconciliation after bank errors | |
| Feb/March 2023 · Paper 12 | Q12 | Bank reconciliation with bank charges | |
| Oct/Nov 2022 · Paper 11 | Q13 | Cash book balance from bank statement | |
| Oct/Nov 2022 · Paper 13 | Q13 | Cash book balance from bank statement | |
| May/June 2022 · Paper 11 | Q11 | Bank reconciliation after cash book correction | |
| Feb/March 2022 · Paper 12 | Q12 | Updating cash book after direct debits |
Paper 2 (Structured Written): 16 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 22 | Q1 | 20 | Cash book update, reconciliation and dishonoured cheque |
| May/June 2025 · Paper 21 | Q3 (d) | 1 | Use of a bank statement |
| May/June 2025 · Paper 22 | Q1 (b) | 3 | Bank balance for financial position |
| May/June 2025 · Paper 23 | Q3 (d) | 1 | Use of a bank statement |
| Oct/Nov 2024 · Paper 21 | Q1 (a)–(d) | 15 | Cash book update and bank reconciliation |
| Oct/Nov 2024 · Paper 22 | Q1 (b) | 1 | Meaning of credit bank balance |
| Oct/Nov 2024 · Paper 23 | Q1 (a)–(d) | 15 | Cash book update and bank reconciliation |
| Feb/March 2024 · Paper 22 | Q1 (b) | 3 | Updating cash book or reconciliation items |
| Feb/March 2024 · Paper 22 | Q1 (d) | 2 | Meaning of overdraft and bank charges |
| Oct/Nov 2023 · Paper 21 | Q1 (c) | 4 | Corrected bank balance |
| Oct/Nov 2023 · Paper 23 | Q1 (c) | 4 | Corrected bank balance |
| Feb/March 2023 · Paper 22 | Q1 (b) | 4 | Effect of bank statement only items |
| Oct/Nov 2022 · Paper 22 | Q3 (a)–(e) | 15 | Updating cash book and bank reconciliation |
| May/June 2022 · Paper 22 | Q1 (b) | 5 | Bank reconciliation or cash book update items |
| May/June 2022 · Paper 23 | Q1 (b) | 5 | Bank reconciliation or cash book update items |
| Feb/March 2022 · Paper 22 | Q4 (b) | 2 | Bank statement balance from cash book |
Chapter 8: Control Accounts
57 past-paper questions
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Paper 1 (Multiple Choice): 49 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q13 | Contra entry between ledgers | |
| Oct/Nov 2025 · Paper 12 | Q14 | Sources for sales ledger control account | |
| Oct/Nov 2025 · Paper 13 | Q13 | Books of prime entry for control account | |
| Oct/Nov 2025 · Paper 13 | Q14 | Items in purchases ledger control account | |
| May/June 2025 · Paper 11 | Q12 | Information from journal for control account | |
| May/June 2025 · Paper 11 | Q13 | Control account balance after omissions | |
| May/June 2025 · Paper 12 | Q13 | Item sourced from the cash book | |
| May/June 2025 · Paper 13 | Q12 | Information from journal for control account | |
| May/June 2025 · Paper 13 | Q13 | Control account balance after omissions | |
| Feb/March 2025 · Paper 12 | Q14 | Items in sales ledger control account | |
| Oct/Nov 2024 · Paper 11 | Q13 | Advantage of purchases ledger control account | |
| Oct/Nov 2024 · Paper 11 | Q14 | Effect of contra entry between ledgers | |
| Oct/Nov 2024 · Paper 12 | Q12 | Advantage of sales ledger control account | |
| Oct/Nov 2024 · Paper 12 | Q13 | Entries in purchases ledger control account | |
| Oct/Nov 2024 · Paper 13 | Q13 | Advantage of purchases ledger control account | |
| Oct/Nov 2024 · Paper 13 | Q14 | Effect of contra entry between ledgers | |
| May/June 2024 · Paper 11 | Q12 | Items excluded from control account | |
| May/June 2024 · Paper 11 | Q13 | Sales ledger control account balance | |
| May/June 2024 · Paper 12 | Q12 | Sources not used for control accounts | |
| May/June 2024 · Paper 12 | Q13 | Item excluded from purchases ledger control | |
| May/June 2024 · Paper 13 | Q12 | Sources not used for control accounts | |
| May/June 2024 · Paper 13 | Q13 | Item excluded from purchases ledger control | |
| Feb/March 2024 · Paper 12 | Q12 | Reasons for control accounts | |
| Feb/March 2024 · Paper 12 | Q13 | Effect of contra entry error on control account | |
| Oct/Nov 2023 · Paper 11 | Q14 | Effect of contra entry error | |
| Oct/Nov 2023 · Paper 12 | Q13 | Purpose of sales ledger control account | |
| Oct/Nov 2023 · Paper 12 | Q14 | Source of receipts for control account | |
| Oct/Nov 2023 · Paper 12 | Q30 | Receivables information with irrecoverable debts | |
| Oct/Nov 2023 · Paper 13 | Q14 | Effect of contra entry error | |
| May/June 2023 · Paper 11 | Q13 | Limits of sales ledger control account | |
| May/June 2023 · Paper 11 | Q14 | Purchases ledger control account balance | |
| May/June 2023 · Paper 12 | Q12 | Information for sales ledger control account | |
| May/June 2023 · Paper 12 | Q13 | Sales ledger control account closing balance | |
| May/June 2023 · Paper 13 | Q12 | Information for sales ledger control account | |
| May/June 2023 · Paper 13 | Q13 | Sales ledger control account closing balance | |
| Feb/March 2023 · Paper 12 | Q13 | Purpose of sales ledger control account | |
| Feb/March 2023 · Paper 12 | Q14 | Sales ledger control account closing balance | |
| Oct/Nov 2022 · Paper 11 | Q14 | Control account items from the journal | |
| Oct/Nov 2022 · Paper 11 | Q15 | Sales ledger control account closing balance | |
| Oct/Nov 2022 · Paper 13 | Q14 | Control account items from the journal | |
| Oct/Nov 2022 · Paper 13 | Q15 | Sales ledger control account closing balance | |
| May/June 2022 · Paper 11 | Q12 | Why control account kept by different staff | |
| May/June 2022 · Paper 11 | Q13 | Purchases ledger control account with overpayment | |
| May/June 2022 · Paper 12 | Q9 | Why control account kept by different staff | |
| May/June 2022 · Paper 12 | Q10 | Credit side of sales ledger control account | |
| May/June 2022 · Paper 13 | Q9 | Why control account kept by different staff | |
| May/June 2022 · Paper 13 | Q10 | Credit side of sales ledger control account | |
| Feb/March 2022 · Paper 12 | Q13 | Items debited in sales ledger control account | |
| Feb/March 2022 · Paper 12 | Q14 | Purchases ledger control account balance |
Paper 2 (Structured Written): 8 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 23 | Q2 (a) | 9 | Sales ledger control account |
| Feb/March 2025 · Paper 22 | Q1 (c)–(d) | 10 | Purchases account and ledger control account |
| May/June 2024 · Paper 21 | Q1 (c)–(d) | 9 | Receipts, discount and sales ledger control |
| Feb/March 2024 · Paper 22 | Q2 (b) | 9 | Sales ledger control account |
| Oct/Nov 2023 · Paper 22 | Q1 (d) | 7 | Sales ledger control account |
| Feb/March 2023 · Paper 22 | Q3 (a)–(c) | 15 | Ledger control accounts |
| Oct/Nov 2022 · Paper 22 | Q2 (a)–(c) | 15 | Control accounts and books of prime entry |
| Feb/March 2022 · Paper 22 | Q2 (a)–(b) | 11 | Sales ledger control account and write-off principle |
Chapter 9: Capital and Revenue Expenditure and Receipts
39 past-paper questions
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Paper 1 (Multiple Choice): 30 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q15 | Repair capitalised and depreciation effect | |
| Oct/Nov 2025 · Paper 13 | Q15 | Effect of capital and revenue misclassification | |
| May/June 2025 · Paper 11 | Q14 | Effect of expenses treated as capital | |
| May/June 2025 · Paper 12 | Q14 | Capital expenditure from mixed spending | |
| May/June 2025 · Paper 13 | Q14 | Effect of expenses treated as capital | |
| Feb/March 2025 · Paper 12 | Q15 | Effect of misclassified expenditure errors | |
| Feb/March 2025 · Paper 12 | Q16 | Identifying a revenue receipt | |
| Oct/Nov 2024 · Paper 11 | Q15 | Classifying receipts of a company | |
| Oct/Nov 2024 · Paper 12 | Q14 | Effect of asset purchase posted as expense | |
| Oct/Nov 2024 · Paper 13 | Q15 | Classifying receipts of a company | |
| May/June 2024 · Paper 11 | Q14 | Capital versus revenue receipts | |
| May/June 2024 · Paper 12 | Q14 | Effect of repairs charged to asset | |
| May/June 2024 · Paper 13 | Q14 | Effect of repairs charged to asset | |
| Feb/March 2024 · Paper 12 | Q15 | Effect of capital and revenue misclassification | |
| Oct/Nov 2023 · Paper 11 | Q15 | Identifying capital expenditure | |
| Oct/Nov 2023 · Paper 12 | Q15 | Profit after correcting asset misposting | |
| Oct/Nov 2023 · Paper 13 | Q15 | Identifying capital expenditure | |
| May/June 2023 · Paper 11 | Q15 | Revenue expenditure total | |
| May/June 2023 · Paper 12 | Q14 | Revenue versus capital receipts | |
| May/June 2023 · Paper 12 | Q15 | Effect of repair charged to asset | |
| May/June 2023 · Paper 13 | Q14 | Revenue versus capital receipts | |
| May/June 2023 · Paper 13 | Q15 | Effect of repair charged to asset | |
| Feb/March 2023 · Paper 12 | Q15 | Capital cost of a new machine | |
| Oct/Nov 2022 · Paper 12 | Q12 | Identifying capital expenditure | |
| May/June 2022 · Paper 11 | Q14 | Capital cost of acquiring a machine | |
| May/June 2022 · Paper 11 | Q15 | Repair wrongly capitalised and depreciation effect | |
| May/June 2022 · Paper 12 | Q11 | Loan wrongly treated as revenue receipt | |
| May/June 2022 · Paper 13 | Q11 | Loan wrongly treated as revenue receipt | |
| Feb/March 2022 · Paper 12 | Q15 | Classifying capital expenditure | |
| Feb/March 2022 · Paper 12 | Q16 | Effect of recording capital item as expense |
Paper 2 (Structured Written): 9 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 23 | Q5 (a)–(b) | 8 | Capital and revenue items classification |
| Feb/March 2025 · Paper 22 | Q2 (d) | 5 | Advice on refurbishing premises |
| May/June 2024 · Paper 21 | Q4 (c) | 3 | Capital versus revenue spending |
| Feb/March 2024 · Paper 22 | Q4 (d)–(e) | 6 | Vehicle purchase advice and revenue receipts |
| May/June 2023 · Paper 21 | Q2 (d) | 4 | Capital versus revenue expenditure |
| Oct/Nov 2022 · Paper 21 | Q1 (d) | 3 | Capital versus revenue expenditure |
| Oct/Nov 2022 · Paper 23 | Q1 (d) | 3 | Capital versus revenue expenditure |
| May/June 2022 · Paper 22 | Q4 (b)–(c) | 8 | Capital and revenue expenditure treatment |
| May/June 2022 · Paper 23 | Q4 (b)–(c) | 8 | Capital and revenue expenditure treatment |
Chapter 10: Depreciation and Disposal of Non-current Assets
66 past-paper questions
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Paper 1 (Multiple Choice): 52 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q16 | Reason for providing depreciation | |
| Oct/Nov 2025 · Paper 12 | Q17 | Disposal account transfer to income statement | |
| Oct/Nov 2025 · Paper 13 | Q16 | Net book value on reducing balance | |
| Oct/Nov 2025 · Paper 13 | Q17 | Disposal of vehicle with part-year depreciation | |
| May/June 2025 · Paper 11 | Q15 | Depreciation on reducing balance with accumulated amount | |
| May/June 2025 · Paper 12 | Q15 | Straight-line depreciation balance | |
| May/June 2025 · Paper 13 | Q15 | Depreciation on reducing balance with accumulated amount | |
| Feb/March 2025 · Paper 12 | Q17 | Depreciation and disposal of vehicle | |
| Feb/March 2025 · Paper 12 | Q18 | Revaluation method for small tools | |
| Oct/Nov 2024 · Paper 11 | Q17 | Reason for depreciating assets | |
| Oct/Nov 2024 · Paper 12 | Q15 | True statements about depreciation | |
| Oct/Nov 2024 · Paper 12 | Q16 | Disposal of machine and replacement | |
| Oct/Nov 2024 · Paper 13 | Q17 | Reason for depreciating assets | |
| May/June 2024 · Paper 11 | Q16 | Vehicle depreciation and disposal | |
| May/June 2024 · Paper 12 | Q15 | Journal for reducing balance depreciation | |
| May/June 2024 · Paper 12 | Q16 | Journal removing depreciation on disposal | |
| May/June 2024 · Paper 13 | Q15 | Journal for reducing balance depreciation | |
| May/June 2024 · Paper 13 | Q16 | Journal removing depreciation on disposal | |
| Feb/March 2024 · Paper 12 | Q14 | Comparing straight-line and reducing balance | |
| Feb/March 2024 · Paper 12 | Q21 | Reason for choosing reducing balance | |
| Oct/Nov 2023 · Paper 11 | Q17 | Reason for charging depreciation | |
| Oct/Nov 2023 · Paper 11 | Q18 | Assets using revaluation method | |
| Oct/Nov 2023 · Paper 11 | Q19 | Profit or loss on asset disposal | |
| Oct/Nov 2023 · Paper 12 | Q16 | Reasons for depreciating assets | |
| Oct/Nov 2023 · Paper 12 | Q17 | Straight-line depreciation and disposal | |
| Oct/Nov 2023 · Paper 13 | Q17 | Reason for charging depreciation | |
| Oct/Nov 2023 · Paper 13 | Q18 | Assets using revaluation method | |
| Oct/Nov 2023 · Paper 13 | Q19 | Profit or loss on asset disposal | |
| May/June 2023 · Paper 11 | Q16 | Nature of depreciation | |
| May/June 2023 · Paper 11 | Q17 | Depreciation expense calculation | |
| May/June 2023 · Paper 12 | Q10 | Effect of wrong depreciation rate | |
| May/June 2023 · Paper 12 | Q16 | Comparing straight-line and reducing balance | |
| May/June 2023 · Paper 12 | Q17 | Disposal of vehicle profit or loss | |
| May/June 2023 · Paper 13 | Q10 | Effect of wrong depreciation rate | |
| May/June 2023 · Paper 13 | Q16 | Comparing straight-line and reducing balance | |
| May/June 2023 · Paper 13 | Q17 | Disposal of vehicle profit or loss | |
| Feb/March 2023 · Paper 12 | Q16 | Reason for charging depreciation | |
| Feb/March 2023 · Paper 12 | Q17 | Depreciation of machinery and loose tools | |
| Oct/Nov 2022 · Paper 11 | Q16 | Journal for annual depreciation | |
| Oct/Nov 2022 · Paper 11 | Q17 | Part exchange of a machine | |
| Oct/Nov 2022 · Paper 12 | Q13 | Straight-line depreciation balance | |
| Oct/Nov 2022 · Paper 12 | Q14 | Part exchange of a machine | |
| Oct/Nov 2022 · Paper 13 | Q16 | Journal for annual depreciation | |
| Oct/Nov 2022 · Paper 13 | Q17 | Part exchange of a machine | |
| May/June 2022 · Paper 11 | Q16 | Reducing balance depreciation of vehicles | |
| May/June 2022 · Paper 11 | Q17 | Straight-line depreciation with residual value | |
| May/June 2022 · Paper 12 | Q12 | Features of reducing balance method | |
| May/June 2022 · Paper 12 | Q13 | Straight-line depreciation with residual value | |
| May/June 2022 · Paper 13 | Q12 | Features of reducing balance method | |
| May/June 2022 · Paper 13 | Q13 | Straight-line depreciation with residual value | |
| Feb/March 2022 · Paper 12 | Q17 | Depreciation using several methods | |
| Feb/March 2022 · Paper 12 | Q18 | Reducing balance depreciation over two years |
Paper 2 (Structured Written): 14 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 22 | Q3 | 20 | Vehicle depreciation, disposal and replacement advice |
| May/June 2025 · Paper 21 | Q2 (a)–(c) | 9 | Vehicle disposal and asset account |
| May/June 2025 · Paper 22 | Q3 (a) | 4 | Provision for depreciation account |
| May/June 2025 · Paper 23 | Q2 (a)–(c) | 9 | Vehicle disposal and asset account |
| Oct/Nov 2024 · Paper 21 | Q4 | 20 | Vehicle accounts and choice of depreciation method |
| Oct/Nov 2024 · Paper 23 | Q4 | 20 | Vehicle accounts and choice of depreciation method |
| May/June 2024 · Paper 21 | Q4 (b) | 5 | Disposal account |
| May/June 2024 · Paper 22 | Q1 (c) | 6 | Disposal of motor vehicle |
| May/June 2024 · Paper 23 | Q1 (c) | 6 | Disposal of motor vehicle |
| May/June 2023 · Paper 21 | Q2 (b)–(c) | 11 | Disposal gain and vehicle account |
| Feb/March 2023 · Paper 22 | Q3 (d) | 5 | Advice on selling office equipment |
| May/June 2022 · Paper 21 | Q3 (a)–(b) | 6 | Journal for asset purchase and expense effects |
| May/June 2022 · Paper 22 | Q4 (d) | 5 | Advice on changing depreciation method |
| May/June 2022 · Paper 23 | Q4 (d) | 5 | Advice on changing depreciation method |
Chapter 11: Other Payables and Other Receivables
49 past-paper questions
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Paper 1 (Multiple Choice): 39 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q18 | Why prepaid income is shown | |
| Oct/Nov 2025 · Paper 12 | Q21 | Commission income with opening and closing amounts | |
| Oct/Nov 2025 · Paper 12 | Q29 | Prepaid insurance in statement of position | |
| Oct/Nov 2025 · Paper 13 | Q18 | Insurance prepayment balance carried down | |
| May/June 2025 · Paper 11 | Q16 | Rent receivable with arrears | |
| May/June 2025 · Paper 11 | Q20 | Accrued and prepaid expense calculation | |
| May/June 2025 · Paper 12 | Q16 | Rent income with advance receipts | |
| May/June 2025 · Paper 13 | Q16 | Rent receivable with arrears | |
| May/June 2025 · Paper 13 | Q20 | Accrued and prepaid expense calculation | |
| Feb/March 2025 · Paper 12 | Q11 | Profit adjusted for prepaid and owing expenses | |
| Oct/Nov 2024 · Paper 11 | Q16 | Prepaid contract wrongly debited to asset | |
| Oct/Nov 2024 · Paper 11 | Q18 | Meaning of credit balance on expense account | |
| Oct/Nov 2024 · Paper 11 | Q20 | Effect of adjusting for rent owed | |
| Oct/Nov 2024 · Paper 12 | Q17 | Rental income with arrears | |
| Oct/Nov 2024 · Paper 13 | Q16 | Prepaid contract wrongly debited to asset | |
| Oct/Nov 2024 · Paper 13 | Q18 | Meaning of credit balance on expense account | |
| Oct/Nov 2024 · Paper 13 | Q20 | Effect of adjusting for rent owed | |
| May/June 2024 · Paper 11 | Q6 | Expense account with accrual and prepayment | |
| May/June 2024 · Paper 11 | Q8 | Effect of omitted prepaid insurance | |
| May/June 2024 · Paper 11 | Q15 | Rent receivable income statement entry | |
| May/June 2024 · Paper 12 | Q3 | Meaning of expense account debit balance | |
| May/June 2024 · Paper 13 | Q3 | Meaning of expense account debit balance | |
| Feb/March 2024 · Paper 12 | Q3 | Accrued income in statement of financial position | |
| Feb/March 2024 · Paper 12 | Q16 | Rent receivable account balance meaning | |
| Oct/Nov 2023 · Paper 11 | Q3 | Meaning of credit balance on an account | |
| Oct/Nov 2023 · Paper 12 | Q21 | Electricity account with accrual | |
| Oct/Nov 2023 · Paper 13 | Q3 | Meaning of credit balance on an account | |
| May/June 2023 · Paper 11 | Q18 | Rent received with prepayment and arrears | |
| May/June 2023 · Paper 12 | Q22 | Insurance expense with prepayment | |
| May/June 2023 · Paper 13 | Q22 | Insurance expense with prepayment | |
| Oct/Nov 2022 · Paper 12 | Q15 | Rent income with arrears | |
| Oct/Nov 2022 · Paper 12 | Q19 | Effect of advertising prepayment | |
| May/June 2022 · Paper 11 | Q18 | Journal for accrued commission receivable | |
| May/June 2022 · Paper 11 | Q22 | Effect of accrued interest income on profit | |
| May/June 2022 · Paper 12 | Q14 | Journal for accrued commission receivable | |
| May/June 2022 · Paper 12 | Q17 | Fee income with amounts owed | |
| May/June 2022 · Paper 13 | Q14 | Journal for accrued commission receivable | |
| May/June 2022 · Paper 13 | Q17 | Fee income with amounts owed | |
| Feb/March 2022 · Paper 12 | Q11 | Profit adjusted for accrual and prepayment |
Paper 2 (Structured Written): 10 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| May/June 2025 · Paper 21 | Q2 (e) | 4 | Rental income account |
| May/June 2025 · Paper 22 | Q3 (c) | 6 | Rent and rates account |
| May/June 2025 · Paper 23 | Q2 (e) | 4 | Rental income account |
| May/June 2024 · Paper 21 | Q4 (a) | 3 | Rent receivable account |
| May/June 2024 · Paper 22 | Q1 (e) | 4 | Insurance account with prepayment |
| May/June 2024 · Paper 23 | Q1 (e) | 4 | Insurance account with prepayment |
| Oct/Nov 2023 · Paper 21 | Q3 (c) | 6 | Rent payable account with prepayment |
| Oct/Nov 2023 · Paper 23 | Q3 (c) | 6 | Rent payable account with prepayment |
| Oct/Nov 2022 · Paper 21 | Q3 (a)–(b) | 10 | Accrual and prepayment accounts and extract |
| Oct/Nov 2022 · Paper 23 | Q3 (a)–(b) | 10 | Accrual and prepayment accounts and extract |
Chapter 12: Irrecoverable Debts and Allowance for Irrecoverable Debts
45 past-paper questions
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Paper 1 (Multiple Choice): 33 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 13 | Q19 | Statement about provision for doubtful debts | |
| May/June 2025 · Paper 11 | Q17 | Provision for doubtful debts adjustment | |
| May/June 2025 · Paper 12 | Q17 | Reason for writing off a debt | |
| May/June 2025 · Paper 12 | Q18 | Entry to write off debt | |
| May/June 2025 · Paper 12 | Q21 | Profit after write-off and provision | |
| May/June 2025 · Paper 13 | Q17 | Provision for doubtful debts adjustment | |
| Feb/March 2025 · Paper 12 | Q19 | Increasing provision for doubtful debts | |
| Oct/Nov 2024 · Paper 11 | Q19 | Features of irrecoverable debts | |
| Oct/Nov 2024 · Paper 12 | Q8 | Effect of omitted provision reduction | |
| Oct/Nov 2024 · Paper 12 | Q18 | Closing irrecoverable debts account | |
| Oct/Nov 2024 · Paper 13 | Q19 | Features of irrecoverable debts | |
| May/June 2024 · Paper 11 | Q17 | Purpose of provision for doubtful debts | |
| May/June 2024 · Paper 12 | Q18 | Meaning of irrecoverable debt journal | |
| May/June 2024 · Paper 12 | Q25 | Provision adjustment after pending write-off | |
| May/June 2024 · Paper 13 | Q18 | Meaning of irrecoverable debt journal | |
| May/June 2024 · Paper 13 | Q25 | Provision adjustment after pending write-off | |
| Feb/March 2024 · Paper 12 | Q17 | Provision for doubtful debts movement | |
| Oct/Nov 2023 · Paper 11 | Q20 | Journal to raise the provision | |
| Oct/Nov 2023 · Paper 12 | Q18 | Provision for doubtful debts movement | |
| Oct/Nov 2023 · Paper 13 | Q20 | Journal to raise the provision | |
| May/June 2023 · Paper 11 | Q22 | Effect of raising the provision | |
| May/June 2023 · Paper 11 | Q27 | Effect of omitted provision adjustment | |
| May/June 2023 · Paper 12 | Q18 | Entries for debt recovered after write-off | |
| May/June 2023 · Paper 13 | Q18 | Entries for debt recovered after write-off | |
| Feb/March 2023 · Paper 12 | Q18 | Identifying irrecoverable debt entry | |
| Feb/March 2023 · Paper 12 | Q19 | Provision for doubtful debts adjustment | |
| Oct/Nov 2022 · Paper 12 | Q16 | Recording a recovered debt | |
| May/June 2022 · Paper 11 | Q19 | Debts recovered account | |
| May/June 2022 · Paper 11 | Q20 | Provision for doubtful debts charge | |
| May/June 2022 · Paper 12 | Q15 | Provision for doubtful debts charge | |
| May/June 2022 · Paper 13 | Q15 | Provision for doubtful debts charge | |
| Feb/March 2022 · Paper 12 | Q19 | Reason for recording an irrecoverable debt | |
| Feb/March 2022 · Paper 12 | Q20 | Provision for doubtful debts charge |
Paper 2 (Structured Written): 12 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 22 | Q4 (b)–(c) | 5 | Provision for doubtful debts |
| Oct/Nov 2025 · Paper 23 | Q2 (f) | 5 | Advice on maintaining a provision |
| May/June 2025 · Paper 22 | Q3 (b) | 4 | Provision for doubtful debts account |
| Oct/Nov 2024 · Paper 22 | Q2 (e) | 3 | Provision principle and effects |
| May/June 2024 · Paper 21 | Q1 (b) | 3 | Journal to write off a debt |
| Feb/March 2024 · Paper 22 | Q2 (a) | 5 | Write-off journal and reasons for provision |
| Oct/Nov 2023 · Paper 21 | Q3 (b) | 4 | Provision for doubtful debts account |
| Oct/Nov 2023 · Paper 23 | Q3 (b) | 4 | Provision for doubtful debts account |
| May/June 2023 · Paper 21 | Q2 (a) | 5 | Provision for doubtful debts account |
| Oct/Nov 2022 · Paper 21 | Q5 (a)–(d) | 15 | Irrecoverable debts journal, extracts and ledger accounts |
| Oct/Nov 2022 · Paper 22 | Q4 | 20 | Sales ledger accounts, receivables and provision |
| Oct/Nov 2022 · Paper 23 | Q5 (a)–(d) | 15 | Irrecoverable debts journal, extracts and ledger accounts |
Chapter 13: Valuation of Inventory
35 past-paper questions
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Paper 1 (Multiple Choice): 24 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q19 | Effect of overstated closing inventory | |
| Oct/Nov 2025 · Paper 13 | Q20 | Unit inventory valuation with carriage inwards | |
| May/June 2025 · Paper 11 | Q18 | Basis of inventory valuation | |
| May/June 2025 · Paper 12 | Q19 | Inventory valuation at lower of cost and NRV | |
| May/June 2025 · Paper 13 | Q18 | Basis of inventory valuation | |
| Feb/March 2025 · Paper 12 | Q20 | Inventory valuation at lower of cost and NRV | |
| Oct/Nov 2024 · Paper 12 | Q19 | Corrections for damaged inventory | |
| May/June 2024 · Paper 11 | Q18 | Reason for lower of cost and NRV | |
| May/June 2024 · Paper 11 | Q19 | Correcting inventory for damaged goods | |
| May/June 2024 · Paper 12 | Q19 | Value of damaged unsold inventory | |
| May/June 2024 · Paper 13 | Q19 | Value of damaged unsold inventory | |
| Feb/March 2024 · Paper 12 | Q18 | Assets valued at lower of cost and NRV | |
| Oct/Nov 2023 · Paper 12 | Q19 | Effect of valuing inventory at cost | |
| May/June 2023 · Paper 11 | Q19 | Inventory valuation at lower of cost and NRV | |
| May/June 2023 · Paper 11 | Q20 | Error overstating gross profit | |
| May/June 2023 · Paper 12 | Q19 | Inventory valuation at lower of cost and NRV | |
| May/June 2023 · Paper 13 | Q19 | Inventory valuation at lower of cost and NRV | |
| Feb/March 2023 · Paper 12 | Q20 | Effect of omitted inventory | |
| Oct/Nov 2022 · Paper 11 | Q18 | Inventory valued with damaged units | |
| Oct/Nov 2022 · Paper 12 | Q17 | Reason for lower of cost and NRV | |
| Oct/Nov 2022 · Paper 13 | Q18 | Inventory valued with damaged units | |
| May/June 2022 · Paper 11 | Q21 | Inventory valued at net realisable value | |
| May/June 2022 · Paper 12 | Q16 | Effect of overvalued closing inventory | |
| May/June 2022 · Paper 13 | Q16 | Effect of overvalued closing inventory |
Paper 2 (Structured Written): 11 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 23 | Q3 (c) | 3 | Reduced inventory value and its effect |
| May/June 2025 · Paper 21 | Q5 (b) | 4 | Inventory valuation |
| May/June 2025 · Paper 23 | Q5 (b) | 4 | Inventory valuation |
| May/June 2024 · Paper 22 | Q1 (d) | 4 | Inventory valuation |
| May/June 2024 · Paper 23 | Q1 (d) | 4 | Inventory valuation |
| Oct/Nov 2023 · Paper 21 | Q3 (a) | 3 | Inventory account |
| Oct/Nov 2023 · Paper 23 | Q3 (a) | 3 | Inventory account |
| Oct/Nov 2022 · Paper 21 | Q2 (d) | 2 | Inventory account |
| Oct/Nov 2022 · Paper 23 | Q2 (d) | 2 | Inventory account |
| May/June 2022 · Paper 22 | Q4 (a) | 7 | Inventory valuation at lower of cost and NRV |
| May/June 2022 · Paper 23 | Q4 (a) | 7 | Inventory valuation at lower of cost and NRV |
Chapter 14: Financial Statements of Sole Traders
69 past-paper questions
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Paper 1 (Multiple Choice): 46 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q20 | Identifying service business workers | |
| Oct/Nov 2025 · Paper 13 | Q21 | Reasons for choosing sole trader status | |
| Oct/Nov 2025 · Paper 13 | Q22 | Importance of statement of financial position | |
| May/June 2025 · Paper 11 | Q19 | Items shown in statement of financial position | |
| May/June 2025 · Paper 11 | Q21 | Identifying a current liability | |
| May/June 2025 · Paper 12 | Q20 | Nature of the income statement | |
| May/June 2025 · Paper 13 | Q19 | Items shown in statement of financial position | |
| May/June 2025 · Paper 13 | Q21 | Identifying a current liability | |
| Feb/March 2025 · Paper 12 | Q21 | Disadvantage of sole trader business | |
| Feb/March 2025 · Paper 12 | Q22 | Capital and liabilities section of statement | |
| Oct/Nov 2024 · Paper 11 | Q21 | Disadvantage of being a sole trader | |
| Oct/Nov 2024 · Paper 12 | Q20 | Items in service business income statement | |
| Oct/Nov 2024 · Paper 12 | Q21 | Total of current liabilities | |
| Oct/Nov 2024 · Paper 13 | Q21 | Disadvantage of being a sole trader | |
| May/June 2024 · Paper 11 | Q20 | Identifying non-service businesses | |
| May/June 2024 · Paper 11 | Q21 | Splitting loans in statement of financial position | |
| May/June 2024 · Paper 12 | Q20 | Meaning of unlimited liability | |
| May/June 2024 · Paper 12 | Q21 | Identifying a current asset | |
| May/June 2024 · Paper 13 | Q20 | Meaning of unlimited liability | |
| May/June 2024 · Paper 13 | Q21 | Identifying a current asset | |
| Feb/March 2024 · Paper 12 | Q19 | Errors affecting gross and net profit | |
| Feb/March 2024 · Paper 12 | Q20 | Identifying service businesses | |
| Feb/March 2024 · Paper 12 | Q22 | Nature of statement of financial position | |
| Oct/Nov 2023 · Paper 11 | Q16 | Effect of returns error on income statement | |
| Oct/Nov 2023 · Paper 11 | Q21 | Advantage of being a sole trader | |
| Oct/Nov 2023 · Paper 11 | Q22 | Profit from income and expense totals | |
| Oct/Nov 2023 · Paper 11 | Q23 | Net purchases figure | |
| Oct/Nov 2023 · Paper 13 | Q16 | Effect of returns error on income statement | |
| Oct/Nov 2023 · Paper 13 | Q21 | Advantage of being a sole trader | |
| Oct/Nov 2023 · Paper 13 | Q22 | Profit from income and expense totals | |
| Oct/Nov 2023 · Paper 13 | Q23 | Net purchases figure | |
| May/June 2023 · Paper 11 | Q3 | Double entry for profit transfer | |
| May/June 2023 · Paper 11 | Q21 | Identifying intangible assets | |
| May/June 2023 · Paper 12 | Q2 | Components of statement of financial position | |
| May/June 2023 · Paper 12 | Q20 | Identifying service businesses | |
| May/June 2023 · Paper 12 | Q21 | What the statement of financial position shows | |
| May/June 2023 · Paper 13 | Q2 | Components of statement of financial position | |
| May/June 2023 · Paper 13 | Q20 | Identifying service businesses | |
| May/June 2023 · Paper 13 | Q21 | What the statement of financial position shows | |
| Feb/March 2023 · Paper 12 | Q21 | Statement showing operating costs | |
| Feb/March 2023 · Paper 12 | Q32 | Classifying balances in a company statement | |
| Oct/Nov 2022 · Paper 11 | Q19 | Purposes of income statement and position statement | |
| Oct/Nov 2022 · Paper 12 | Q18 | Order of current assets by liquidity | |
| Oct/Nov 2022 · Paper 13 | Q19 | Purposes of income statement and position statement | |
| Feb/March 2022 · Paper 12 | Q21 | Businesses without a trading section | |
| Feb/March 2022 · Paper 12 | Q23 | Statement items affected by credit asset purchase |
Paper 2 (Structured Written): 23 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 22 | Q5 (b) | 7 | Trading section of income statement |
| Oct/Nov 2025 · Paper 23 | Q4 (a) | 5 | Income statement preparation |
| May/June 2025 · Paper 22 | Q3 (d) | 3 | Current assets section |
| Feb/March 2025 · Paper 22 | Q2 (a)–(b) | 13 | Income statement and current liabilities |
| Oct/Nov 2024 · Paper 21 | Q5 (b) | 5 | Trading section of income statement |
| Oct/Nov 2024 · Paper 22 | Q1 (d) | 1 | Statement heading for receivables |
| Oct/Nov 2024 · Paper 23 | Q5 (b) | 5 | Trading section of income statement |
| May/June 2024 · Paper 22 | Q2 (b) | 5 | Trading section of income statement |
| May/June 2024 · Paper 22 | Q4 (a) | 8 | Partnership income statement |
| May/June 2024 · Paper 23 | Q2 (b) | 5 | Trading section of income statement |
| May/June 2024 · Paper 23 | Q4 (a) | 8 | Partnership income statement |
| Feb/March 2024 · Paper 22 | Q4 (a)–(c) | 14 | Inventory, capital account and financial position |
| Oct/Nov 2023 · Paper 21 | Q5 (c) | 4 | Why a service firm lacks inventory |
| Oct/Nov 2023 · Paper 22 | Q2 (b) | 3 | Current assets section |
| Oct/Nov 2023 · Paper 23 | Q5 (c) | 4 | Why a service firm lacks inventory |
| May/June 2023 · Paper 22 | Q5 (c) | 4 | Trading section of income statement |
| May/June 2023 · Paper 23 | Q5 (c) | 4 | Trading section of income statement |
| Oct/Nov 2022 · Paper 21 | Q1 (a)–(b) | 12 | Income statement and capital account |
| Oct/Nov 2022 · Paper 22 | Q1 (a)–(b) | 15 | Income statement and working capital |
| Oct/Nov 2022 · Paper 23 | Q1 (a)–(b) | 12 | Income statement and capital account |
| May/June 2022 · Paper 21 | Q1 (d) | 2 | Placing liabilities in the statement |
| May/June 2022 · Paper 21 | Q2 (a)–(b) | 15 | Income statement and capital account |
| Feb/March 2022 · Paper 22 | Q3 (b)–(c) | 6 | Trading section and gross margin |
Chapter 15: Partnerships
59 past-paper questions
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Paper 1 (Multiple Choice): 44 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q22 | Contents of a partnership agreement | |
| Oct/Nov 2025 · Paper 12 | Q23 | Partner profit share with salary and interest | |
| Oct/Nov 2025 · Paper 13 | Q23 | Partner profit shares with appropriations | |
| Oct/Nov 2025 · Paper 13 | Q24 | Order of preparing partnership accounts | |
| May/June 2025 · Paper 11 | Q22 | Advantage of forming a partnership | |
| May/June 2025 · Paper 11 | Q23 | Partnership financial statement treatment | |
| May/June 2025 · Paper 12 | Q22 | Partner share with salary | |
| May/June 2025 · Paper 13 | Q22 | Advantage of forming a partnership | |
| May/June 2025 · Paper 13 | Q23 | Partnership financial statement treatment | |
| Feb/March 2025 · Paper 12 | Q23 | Partnership profit share with appropriations | |
| Feb/March 2025 · Paper 12 | Q24 | Partner capital and current accounts | |
| Oct/Nov 2024 · Paper 11 | Q22 | Partner share with salary | |
| Oct/Nov 2024 · Paper 12 | Q22 | Advantage of forming a partnership | |
| Oct/Nov 2024 · Paper 12 | Q23 | Items in partnership appropriation account | |
| Oct/Nov 2024 · Paper 13 | Q22 | Partner share with salary | |
| May/June 2024 · Paper 11 | Q22 | Contents of partnership appropriation account | |
| May/June 2024 · Paper 11 | Q23 | Partnership without an agreement | |
| May/June 2024 · Paper 12 | Q22 | Where drawings interest is recorded | |
| May/June 2024 · Paper 13 | Q22 | Where drawings interest is recorded | |
| Feb/March 2024 · Paper 12 | Q24 | Advantages of forming a partnership | |
| Oct/Nov 2023 · Paper 11 | Q24 | Partner profit share with salary and interest | |
| Oct/Nov 2023 · Paper 12 | Q22 | Partner profit share with salary and interest | |
| Oct/Nov 2023 · Paper 12 | Q23 | Recording interest on drawings | |
| Oct/Nov 2023 · Paper 13 | Q24 | Partner profit share with salary and interest | |
| May/June 2023 · Paper 11 | Q23 | Contents of appropriation account | |
| May/June 2023 · Paper 11 | Q24 | Partner profit share and interest | |
| May/June 2023 · Paper 12 | Q23 | Item added in appropriation account | |
| May/June 2023 · Paper 12 | Q24 | Partner profit share with salary | |
| May/June 2023 · Paper 13 | Q23 | Item added in appropriation account | |
| May/June 2023 · Paper 13 | Q24 | Partner profit share with salary | |
| Feb/March 2023 · Paper 12 | Q23 | Recording interest on partner drawings | |
| Feb/March 2023 · Paper 12 | Q24 | Partner share of profit with appropriations | |
| Oct/Nov 2022 · Paper 11 | Q20 | Contents of partnership appropriation account | |
| Oct/Nov 2022 · Paper 11 | Q21 | Recording interest on partner capital | |
| Oct/Nov 2022 · Paper 13 | Q20 | Contents of partnership appropriation account | |
| Oct/Nov 2022 · Paper 13 | Q21 | Recording interest on partner capital | |
| May/June 2022 · Paper 11 | Q23 | Purpose of partnership appropriation account | |
| May/June 2022 · Paper 11 | Q24 | Partner profit share with drawings interest | |
| May/June 2022 · Paper 12 | Q18 | Items outside partnership appropriation account | |
| May/June 2022 · Paper 12 | Q19 | Partner current account movement | |
| May/June 2022 · Paper 13 | Q18 | Items outside partnership appropriation account | |
| May/June 2022 · Paper 13 | Q19 | Partner current account movement | |
| Feb/March 2022 · Paper 12 | Q24 | Purpose of partnership appropriation account | |
| Feb/March 2022 · Paper 12 | Q25 | Double entry for partner loan interest |
Paper 2 (Structured Written): 15 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 23 | Q4 (d)–(e) | 6 | Partnership advantages and agreement clauses |
| May/June 2025 · Paper 22 | Q2 (a)–(c) | 15 | Appropriation account, current account and drawings |
| Oct/Nov 2024 · Paper 21 | Q2 | 20 | Appropriation, partner accounts and loan interest |
| Oct/Nov 2024 · Paper 23 | Q2 | 20 | Appropriation, partner accounts and loan interest |
| May/June 2024 · Paper 22 | Q4 (b) | 5 | Partnership appropriation account |
| May/June 2024 · Paper 22 | Q4 (d) | 5 | Advice on admitting a new partner |
| May/June 2024 · Paper 23 | Q4 (b) | 5 | Partnership appropriation account |
| May/June 2024 · Paper 23 | Q4 (d) | 5 | Advice on admitting a new partner |
| May/June 2023 · Paper 22 | Q4 (a)–(c) | 15 | Appropriation and current account |
| May/June 2023 · Paper 23 | Q4 (a)–(c) | 15 | Appropriation and current account |
| Feb/March 2023 · Paper 22 | Q5 (a)–(c) | 15 | Appropriation account and current account |
| Oct/Nov 2022 · Paper 21 | Q1 (c) | 5 | Advice on extra capital or partnership |
| Oct/Nov 2022 · Paper 22 | Q5 (a)–(c) | 18 | Appropriation account and partner current accounts |
| Oct/Nov 2022 · Paper 23 | Q1 (c) | 5 | Advice on extra capital or partnership |
| Feb/March 2022 · Paper 22 | Q5 (a)–(c) | 15 | Appropriation and current account |
Chapter 16: Limited Companies
80 past-paper questions
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Paper 1 (Multiple Choice): 54 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q24 | Equity and capital employed of a company | |
| Oct/Nov 2025 · Paper 12 | Q25 | Meaning of called-up share capital | |
| Oct/Nov 2025 · Paper 13 | Q25 | Features of debentures | |
| Oct/Nov 2025 · Paper 13 | Q26 | Items outside statement of changes in equity | |
| May/June 2025 · Paper 11 | Q24 | Company equity at year end | |
| May/June 2025 · Paper 12 | Q23 | Advantages to shareholders of a company | |
| May/June 2025 · Paper 13 | Q24 | Company equity at year end | |
| Feb/March 2025 · Paper 12 | Q25 | Items included in company equity | |
| Oct/Nov 2024 · Paper 11 | Q23 | Meaning of limited liability on failure | |
| Oct/Nov 2024 · Paper 11 | Q24 | Retained earnings after transfers and dividend | |
| Oct/Nov 2024 · Paper 12 | Q24 | Total equity of a company | |
| Oct/Nov 2024 · Paper 12 | Q25 | Items in income statement and equity statement | |
| Oct/Nov 2024 · Paper 13 | Q23 | Meaning of limited liability on failure | |
| Oct/Nov 2024 · Paper 13 | Q24 | Retained earnings after transfers and dividend | |
| May/June 2024 · Paper 11 | Q24 | Total equity of a company | |
| May/June 2024 · Paper 11 | Q25 | Debentures versus preference shares | |
| May/June 2024 · Paper 12 | Q23 | Share capital called and received | |
| May/June 2024 · Paper 12 | Q24 | Items in statement of changes in equity | |
| May/June 2024 · Paper 13 | Q23 | Share capital called and received | |
| May/June 2024 · Paper 13 | Q24 | Items in statement of changes in equity | |
| Feb/March 2024 · Paper 12 | Q25 | Components of company equity | |
| Feb/March 2024 · Paper 12 | Q26 | Items increasing company equity | |
| Feb/March 2024 · Paper 12 | Q27 | Meaning of called-up share capital | |
| Oct/Nov 2023 · Paper 11 | Q25 | Effect of dividend policy | |
| Oct/Nov 2023 · Paper 11 | Q26 | Features of a debenture | |
| Oct/Nov 2023 · Paper 12 | Q24 | Difficulty of setting up a company | |
| Oct/Nov 2023 · Paper 12 | Q25 | Equity items in a company | |
| Oct/Nov 2023 · Paper 13 | Q25 | Effect of dividend policy | |
| Oct/Nov 2023 · Paper 13 | Q26 | Features of a debenture | |
| May/June 2023 · Paper 11 | Q25 | Advantage of a limited company | |
| May/June 2023 · Paper 11 | Q26 | Company equity and reserves calculation | |
| May/June 2023 · Paper 12 | Q25 | Meaning of equity | |
| May/June 2023 · Paper 12 | Q26 | Debenture interest presentation | |
| May/June 2023 · Paper 13 | Q25 | Meaning of equity | |
| May/June 2023 · Paper 13 | Q26 | Debenture interest presentation | |
| Feb/March 2023 · Paper 12 | Q25 | Who has limited liability | |
| Feb/March 2023 · Paper 12 | Q26 | Company financial statement presentation | |
| Oct/Nov 2022 · Paper 11 | Q22 | Liability of company members | |
| Oct/Nov 2022 · Paper 11 | Q23 | Retained earnings from company balances | |
| Oct/Nov 2022 · Paper 11 | Q24 | Features of share and loan capital | |
| Oct/Nov 2022 · Paper 12 | Q20 | Meaning of limited liability | |
| Oct/Nov 2022 · Paper 12 | Q21 | Retained earnings from company balances | |
| Oct/Nov 2022 · Paper 12 | Q22 | Components of company equity | |
| Oct/Nov 2022 · Paper 13 | Q22 | Liability of company members | |
| Oct/Nov 2022 · Paper 13 | Q23 | Retained earnings from company balances | |
| Oct/Nov 2022 · Paper 13 | Q24 | Features of share and loan capital | |
| May/June 2022 · Paper 11 | Q25 | Features of debentures | |
| May/June 2022 · Paper 11 | Q26 | Company equity movement | |
| May/June 2022 · Paper 12 | Q20 | Liability of partners shareholders debenture holders | |
| May/June 2022 · Paper 12 | Q21 | Retained earnings after adjustments | |
| May/June 2022 · Paper 13 | Q20 | Liability of partners shareholders debenture holders | |
| May/June 2022 · Paper 13 | Q21 | Retained earnings after adjustments | |
| Feb/March 2022 · Paper 12 | Q26 | Liability of shareholders on liquidation | |
| Feb/March 2022 · Paper 12 | Q27 | Share capital called up and received |
Paper 2 (Structured Written): 26 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 23 | Q5 (c)–(d) | 12 | Company equity statement and financial position |
| May/June 2025 · Paper 21 | Q4 (a)–(c) | 12 | Statement of changes in equity and financial position |
| May/June 2025 · Paper 21 | Q4 (e) | 5 | Advice on issuing debentures |
| May/June 2025 · Paper 22 | Q2 (d) | 5 | Advice on converting to a limited company |
| May/June 2025 · Paper 23 | Q4 (a)–(c) | 12 | Statement of changes in equity and financial position |
| May/June 2025 · Paper 23 | Q4 (e) | 5 | Advice on issuing debentures |
| Oct/Nov 2024 · Paper 22 | Q4 | 20 | Public company, equity statement and financing advice |
| May/June 2024 · Paper 21 | Q3 (a)–(c) | 15 | Company income statement and financial position |
| Oct/Nov 2023 · Paper 21 | Q5 (a)–(b) | 11 | Company income statement and equity changes |
| Oct/Nov 2023 · Paper 21 | Q5 (d) | 5 | Advice on debentures versus shares |
| Oct/Nov 2023 · Paper 23 | Q5 (a)–(b) | 11 | Company income statement and equity changes |
| Oct/Nov 2023 · Paper 23 | Q5 (d) | 5 | Advice on debentures versus shares |
| May/June 2023 · Paper 21 | Q5 (a)–(b) | 11 | Company retained earnings and financial position |
| May/June 2023 · Paper 21 | Q5 (d) | 7 | Cash shortage and financing advice |
| May/June 2023 · Paper 22 | Q4 (d) | 5 | Advice on forming a limited company |
| May/June 2023 · Paper 23 | Q4 (d) | 5 | Advice on forming a limited company |
| Feb/March 2023 · Paper 22 | Q5 (d) | 5 | Advice on converting to a limited company |
| Oct/Nov 2022 · Paper 21 | Q4 (a) | 7 | Statement of changes in equity |
| Oct/Nov 2022 · Paper 21 | Q4 (d) | 5 | Evaluating options and advising company |
| Oct/Nov 2022 · Paper 23 | Q4 (a) | 7 | Statement of changes in equity |
| Oct/Nov 2022 · Paper 23 | Q4 (d) | 5 | Evaluating options and advising company |
| May/June 2022 · Paper 22 | Q5 (a)–(b) | 12 | Company income statement and equity changes |
| May/June 2022 · Paper 22 | Q5 (d) | 5 | Advice on share issue versus overdraft |
| May/June 2022 · Paper 23 | Q5 (a)–(b) | 12 | Company income statement and equity changes |
| May/June 2022 · Paper 23 | Q5 (d) | 5 | Advice on share issue versus overdraft |
| Feb/March 2022 · Paper 22 | Q5 (d) | 5 | Advice on forming a limited company |
Chapter 17: Manufacturing Accounts
64 past-paper questions
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Paper 1 (Multiple Choice): 46 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q28 | Factory cost of production transferred | |
| Oct/Nov 2025 · Paper 13 | Q28 | Manufacturing cost of production calculation | |
| Oct/Nov 2025 · Paper 13 | Q29 | Classifying factory wages | |
| May/June 2025 · Paper 11 | Q26 | Item included in manufacturing account | |
| May/June 2025 · Paper 12 | Q27 | Cost of production calculation | |
| May/June 2025 · Paper 12 | Q28 | Items in prime cost | |
| May/June 2025 · Paper 12 | Q29 | Effect of work in progress change | |
| May/June 2025 · Paper 13 | Q26 | Item included in manufacturing account | |
| Feb/March 2025 · Paper 12 | Q28 | Work in progress characteristics | |
| Feb/March 2025 · Paper 12 | Q29 | Allocating omitted overhead to production | |
| Oct/Nov 2024 · Paper 11 | Q27 | Effect of increased work in progress | |
| Oct/Nov 2024 · Paper 11 | Q28 | Items outside prime cost | |
| Oct/Nov 2024 · Paper 12 | Q28 | Effect of omitted factory cleaning wages | |
| Oct/Nov 2024 · Paper 12 | Q29 | Cost of production for a manufacturing company | |
| Oct/Nov 2024 · Paper 13 | Q27 | Effect of increased work in progress | |
| Oct/Nov 2024 · Paper 13 | Q28 | Items outside prime cost | |
| May/June 2024 · Paper 11 | Q28 | Effect of accrued factory expense | |
| May/June 2024 · Paper 11 | Q29 | Identifying a direct manufacturing cost | |
| May/June 2024 · Paper 12 | Q28 | Prime cost and factory overhead calculation | |
| May/June 2024 · Paper 12 | Q29 | Effect of omitting work in progress | |
| May/June 2024 · Paper 13 | Q28 | Prime cost and factory overhead calculation | |
| May/June 2024 · Paper 13 | Q29 | Effect of omitting work in progress | |
| Feb/March 2024 · Paper 12 | Q29 | Indirect costs of a manufacturer | |
| Feb/March 2024 · Paper 12 | Q30 | Cost of production with work in progress | |
| Oct/Nov 2023 · Paper 11 | Q29 | Identifying indirect manufacturing costs | |
| Oct/Nov 2023 · Paper 12 | Q27 | Identifying a direct factory cost | |
| Oct/Nov 2023 · Paper 12 | Q28 | Factory cost of production with work in progress | |
| Oct/Nov 2023 · Paper 13 | Q29 | Identifying indirect manufacturing costs | |
| May/June 2023 · Paper 11 | Q29 | Manufacturing cost calculation | |
| May/June 2023 · Paper 12 | Q29 | Cost of raw materials consumed | |
| May/June 2023 · Paper 13 | Q29 | Cost of raw materials consumed | |
| Feb/March 2023 · Paper 12 | Q29 | Manufacturing cost information | |
| Feb/March 2023 · Paper 12 | Q30 | Direct costs of manufacturing | |
| Oct/Nov 2022 · Paper 11 | Q28 | Identifying direct labour costs | |
| Oct/Nov 2022 · Paper 11 | Q29 | Cost of production with work in progress | |
| Oct/Nov 2022 · Paper 12 | Q25 | Prime cost and factory overhead classification | |
| Oct/Nov 2022 · Paper 12 | Q26 | Effect of misclassified carriage on raw materials | |
| Oct/Nov 2022 · Paper 13 | Q28 | Identifying direct labour costs | |
| Oct/Nov 2022 · Paper 13 | Q29 | Cost of production with work in progress | |
| May/June 2022 · Paper 11 | Q27 | Items included in prime cost | |
| May/June 2022 · Paper 11 | Q28 | Work in progress effect on production cost | |
| May/June 2022 · Paper 12 | Q24 | Work in progress effect on production cost | |
| May/June 2022 · Paper 12 | Q25 | Cost of sales for a manufacturer | |
| May/June 2022 · Paper 13 | Q24 | Work in progress effect on production cost | |
| May/June 2022 · Paper 13 | Q25 | Cost of sales for a manufacturer | |
| Feb/March 2022 · Paper 12 | Q29 | Contents of a manufacturing account |
Paper 2 (Structured Written): 18 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 22 | Q5 (a) | 13 | Manufacturing account preparation |
| May/June 2025 · Paper 21 | Q5 (a) | 10 | Manufacturing account preparation |
| May/June 2025 · Paper 21 | Q5 (d) | 5 | Make or buy decision advice |
| May/June 2025 · Paper 23 | Q5 (a) | 10 | Manufacturing account preparation |
| May/June 2025 · Paper 23 | Q5 (d) | 5 | Make or buy decision advice |
| Oct/Nov 2024 · Paper 21 | Q5 (a) | 10 | Manufacturing account preparation |
| Oct/Nov 2024 · Paper 23 | Q5 (a) | 10 | Manufacturing account preparation |
| May/June 2024 · Paper 22 | Q2 (a) | 9 | Manufacturing account preparation |
| May/June 2024 · Paper 22 | Q2 (c)–(d) | 6 | Unit cost and purchase of inventory advice |
| May/June 2024 · Paper 23 | Q2 (a) | 9 | Manufacturing account preparation |
| May/June 2024 · Paper 23 | Q2 (c)–(d) | 6 | Unit cost and purchase of inventory advice |
| Oct/Nov 2023 · Paper 21 | Q2 | 20 | Manufacturing account, gross profit and production advice |
| Oct/Nov 2023 · Paper 22 | Q2 (a) | 11 | Manufacturing account preparation |
| Oct/Nov 2023 · Paper 22 | Q2 (d) | 5 | Advice on a new customer order |
| Oct/Nov 2023 · Paper 23 | Q2 | 20 | Manufacturing account, gross profit and production advice |
| May/June 2023 · Paper 21 | Q4 | 20 | Manufacturing account, trading section and factory advice |
| Feb/March 2022 · Paper 22 | Q3 (a) | 9 | Manufacturing account preparation |
| Feb/March 2022 · Paper 22 | Q3 (d) | 5 | Make or buy decision advice |
Chapter 18: Clubs and Societies
54 past-paper questions
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Paper 1 (Multiple Choice): 48 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q26 | Items in club receipts and payments | |
| Oct/Nov 2025 · Paper 12 | Q27 | Club cafe result calculation | |
| Oct/Nov 2025 · Paper 13 | Q27 | Meaning of income and expenditure surplus | |
| May/June 2025 · Paper 11 | Q25 | Club accumulated fund equivalent | |
| May/June 2025 · Paper 12 | Q24 | Subscriptions entries in club accounts | |
| May/June 2025 · Paper 12 | Q25 | Subscription income with arrears | |
| May/June 2025 · Paper 12 | Q26 | Refreshment profit from receipts and payments | |
| May/June 2025 · Paper 13 | Q25 | Club accumulated fund equivalent | |
| Feb/March 2025 · Paper 12 | Q26 | Receipts and payments account contents | |
| Feb/March 2025 · Paper 12 | Q27 | Club cafe trading result with inventory adjustment | |
| Oct/Nov 2024 · Paper 11 | Q25 | Accumulated fund of a sports club | |
| Oct/Nov 2024 · Paper 11 | Q26 | Contents of a receipts and payments account | |
| Oct/Nov 2024 · Paper 12 | Q26 | Statements affected by club equipment purchase | |
| Oct/Nov 2024 · Paper 12 | Q27 | Club subscriptions income from account | |
| Oct/Nov 2024 · Paper 13 | Q25 | Accumulated fund of a sports club | |
| Oct/Nov 2024 · Paper 13 | Q26 | Contents of a receipts and payments account | |
| May/June 2024 · Paper 11 | Q26 | Club cafe inventory correction | |
| May/June 2024 · Paper 11 | Q27 | Statement summarising club receipts and payments | |
| May/June 2024 · Paper 12 | Q26 | Club subscription income calculation | |
| May/June 2024 · Paper 12 | Q27 | Features of accumulated fund | |
| May/June 2024 · Paper 13 | Q26 | Club subscription income calculation | |
| May/June 2024 · Paper 13 | Q27 | Features of accumulated fund | |
| Feb/March 2024 · Paper 12 | Q28 | Club subscription income calculation | |
| Oct/Nov 2023 · Paper 11 | Q27 | Subscriptions in receipts and payments account | |
| Oct/Nov 2023 · Paper 11 | Q28 | Club shop result calculation | |
| Oct/Nov 2023 · Paper 12 | Q26 | Item in club receipts and payments | |
| Oct/Nov 2023 · Paper 13 | Q27 | Subscriptions in receipts and payments account | |
| Oct/Nov 2023 · Paper 13 | Q28 | Club shop result calculation | |
| May/June 2023 · Paper 11 | Q28 | Contents of income and expenditure account | |
| May/June 2023 · Paper 12 | Q27 | Items in club income and expenditure | |
| May/June 2023 · Paper 12 | Q28 | Club event surplus calculation | |
| May/June 2023 · Paper 13 | Q27 | Items in club income and expenditure | |
| May/June 2023 · Paper 13 | Q28 | Club event surplus calculation | |
| Feb/March 2023 · Paper 12 | Q27 | Club refreshment trading result | |
| Feb/March 2023 · Paper 12 | Q28 | Club subscription income calculation | |
| Oct/Nov 2022 · Paper 11 | Q25 | Where a club loan is shown | |
| Oct/Nov 2022 · Paper 11 | Q26 | Club receipts and payments calculation | |
| Oct/Nov 2022 · Paper 11 | Q27 | Club income from accumulated fund change | |
| Oct/Nov 2022 · Paper 12 | Q23 | Where a club loan is shown | |
| Oct/Nov 2022 · Paper 12 | Q24 | Club income from accumulated fund change | |
| Oct/Nov 2022 · Paper 13 | Q25 | Where a club loan is shown | |
| Oct/Nov 2022 · Paper 13 | Q26 | Club receipts and payments calculation | |
| Oct/Nov 2022 · Paper 13 | Q27 | Club income from accumulated fund change | |
| May/June 2022 · Paper 12 | Q22 | Features of club accounts | |
| May/June 2022 · Paper 12 | Q23 | Club subscription income calculation | |
| May/June 2022 · Paper 13 | Q22 | Features of club accounts | |
| May/June 2022 · Paper 13 | Q23 | Club subscription income calculation | |
| Feb/March 2022 · Paper 12 | Q28 | Club subscription income calculation |
Paper 2 (Structured Written): 6 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Feb/March 2025 · Paper 22 | Q5 | 20 | Accumulated fund, subscriptions and cafe result |
| Oct/Nov 2024 · Paper 22 | Q3 | 20 | Cafe result, subscriptions and income and expenditure |
| Feb/March 2024 · Paper 22 | Q3 | 20 | Club subscriptions, shop result and fund |
| May/June 2023 · Paper 22 | Q3 | 20 | Club subscriptions, income statement and advice |
| May/June 2023 · Paper 23 | Q3 | 20 | Club subscriptions, income statement and advice |
| May/June 2022 · Paper 21 | Q5 | 20 | Club subscriptions, refreshment profit and current assets |
Chapter 19: Incomplete Records
40 past-paper questions
Free chapter preview →
Paper 1 (Multiple Choice): 34 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q30 | Credit purchases from limited records | |
| Oct/Nov 2025 · Paper 12 | Q31 | Profit from changes in assets and capital | |
| Oct/Nov 2025 · Paper 13 | Q30 | Profit using statement of affairs | |
| Oct/Nov 2025 · Paper 13 | Q31 | Information needed for sales from receivables | |
| May/June 2025 · Paper 11 | Q27 | Profit from changes in assets and liabilities | |
| May/June 2025 · Paper 11 | Q28 | Profit formula without full records | |
| May/June 2025 · Paper 11 | Q29 | Cash takings from limited records | |
| May/June 2025 · Paper 12 | Q30 | Capital and profit from capital account | |
| May/June 2025 · Paper 12 | Q31 | Cash sales from credit sales data | |
| May/June 2025 · Paper 13 | Q27 | Profit from changes in assets and liabilities | |
| May/June 2025 · Paper 13 | Q28 | Profit formula without full records | |
| May/June 2025 · Paper 13 | Q29 | Cash takings from limited records | |
| Feb/March 2025 · Paper 12 | Q30 | Profit from incomplete records with credit purchases | |
| Oct/Nov 2024 · Paper 11 | Q30 | Sales and receipts from limited records | |
| Oct/Nov 2024 · Paper 12 | Q30 | Profit from limited records | |
| Oct/Nov 2024 · Paper 13 | Q30 | Sales and receipts from limited records | |
| May/June 2024 · Paper 11 | Q31 | Needs for a statement of affairs | |
| May/June 2024 · Paper 12 | Q31 | Statements possible from limited records | |
| May/June 2024 · Paper 13 | Q31 | Statements possible from limited records | |
| Feb/March 2024 · Paper 12 | Q31 | Profit from incomplete records | |
| Oct/Nov 2023 · Paper 11 | Q31 | Information needed beyond asset and liability lists | |
| Oct/Nov 2023 · Paper 13 | Q31 | Information needed beyond asset and liability lists | |
| May/June 2023 · Paper 12 | Q30 | Capital and profit without records | |
| May/June 2023 · Paper 12 | Q31 | Credit purchases from payables information | |
| May/June 2023 · Paper 13 | Q30 | Capital and profit without records | |
| May/June 2023 · Paper 13 | Q31 | Credit purchases from payables information | |
| Feb/March 2023 · Paper 12 | Q31 | Profit from changes in capital | |
| Oct/Nov 2022 · Paper 11 | Q30 | Profit from changes in assets and liabilities | |
| Oct/Nov 2022 · Paper 12 | Q27 | Profit from changes in assets and liabilities | |
| Oct/Nov 2022 · Paper 12 | Q28 | Credit purchases from payables movement | |
| Oct/Nov 2022 · Paper 13 | Q30 | Profit from changes in assets and liabilities | |
| May/June 2022 · Paper 11 | Q29 | Profit from incomplete records | |
| May/June 2022 · Paper 11 | Q31 | Inventory destroyed by fire estimate | |
| Feb/March 2022 · Paper 12 | Q30 | Cash flow from statements of affairs |
Paper 2 (Structured Written): 6 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| May/June 2025 · Paper 22 | Q5 (a)–(c) | 15 | Control account and statements from limited records |
| Oct/Nov 2024 · Paper 22 | Q2 (a)–(c) | 12 | Capital, profit and purchases from limited records |
| May/June 2024 · Paper 21 | Q5 (a)–(b) | 11 | Purchases and income statement from limited records |
| Oct/Nov 2023 · Paper 22 | Q3 (a)–(b) | 14 | Income statement and capital from limited records |
| May/June 2022 · Paper 22 | Q2 (a)–(d) | 15 | Bank account, statement of affairs and profit |
| May/June 2022 · Paper 23 | Q2 (a)–(d) | 15 | Bank account, statement of affairs and profit |
Chapter 20: Accounting Ratios: Calculation and Interpretation
119 past-paper questions
Free chapter preview →
Paper 1 (Multiple Choice): 86 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q32 | Current ratio calculation | |
| Oct/Nov 2025 · Paper 12 | Q33 | Ratios relevant to a service business | |
| Oct/Nov 2025 · Paper 12 | Q34 | Interpreting inventory turnover and revenue changes | |
| Oct/Nov 2025 · Paper 13 | Q32 | Measures to improve the current ratio | |
| May/June 2025 · Paper 11 | Q30 | Purchases from mark-up | |
| May/June 2025 · Paper 11 | Q31 | Trade payables turnover days | |
| May/June 2025 · Paper 11 | Q32 | Profit margin calculation | |
| May/June 2025 · Paper 11 | Q33 | Interpreting receivables turnover and credit terms | |
| May/June 2025 · Paper 13 | Q30 | Purchases from mark-up | |
| May/June 2025 · Paper 13 | Q31 | Trade payables turnover days | |
| May/June 2025 · Paper 13 | Q32 | Profit margin calculation | |
| May/June 2025 · Paper 13 | Q33 | Interpreting receivables turnover and credit terms | |
| Feb/March 2025 · Paper 12 | Q31 | Mark-up from margin data | |
| Feb/March 2025 · Paper 12 | Q32 | Reasons to lengthen payables days | |
| Feb/March 2025 · Paper 12 | Q33 | Ways to improve profit using ratios | |
| Oct/Nov 2024 · Paper 11 | Q29 | Revenue from average inventory and mark-up | |
| Oct/Nov 2024 · Paper 11 | Q31 | Return on capital employed | |
| Oct/Nov 2024 · Paper 11 | Q32 | Meaning of payables turnover days | |
| Oct/Nov 2024 · Paper 11 | Q33 | Cause of improved gross margin | |
| Oct/Nov 2024 · Paper 12 | Q31 | Expenses from mark-up and profit | |
| Oct/Nov 2024 · Paper 12 | Q32 | Cause of improved gross margin | |
| Oct/Nov 2024 · Paper 13 | Q29 | Revenue from average inventory and mark-up | |
| Oct/Nov 2024 · Paper 13 | Q31 | Return on capital employed | |
| Oct/Nov 2024 · Paper 13 | Q32 | Meaning of payables turnover days | |
| Oct/Nov 2024 · Paper 13 | Q33 | Cause of improved gross margin | |
| May/June 2024 · Paper 11 | Q30 | Revenue from mark-up and inventory | |
| May/June 2024 · Paper 11 | Q32 | Trade payables turnover days | |
| May/June 2024 · Paper 11 | Q33 | Overdraft from liquid ratio | |
| May/June 2024 · Paper 11 | Q34 | Explaining changes in margin and return | |
| May/June 2024 · Paper 12 | Q30 | Purchases from gross margin | |
| May/June 2024 · Paper 12 | Q32 | Inventory turnover across two years | |
| May/June 2024 · Paper 12 | Q33 | Reasons for falling gross margin | |
| May/June 2024 · Paper 13 | Q30 | Purchases from gross margin | |
| May/June 2024 · Paper 13 | Q32 | Inventory turnover across two years | |
| May/June 2024 · Paper 13 | Q33 | Reasons for falling gross margin | |
| Feb/March 2024 · Paper 12 | Q32 | Inventory turnover rate | |
| Oct/Nov 2023 · Paper 11 | Q32 | Revenue from margin and inventory change | |
| Oct/Nov 2023 · Paper 11 | Q33 | Effect of paying suppliers on ratios | |
| Oct/Nov 2023 · Paper 11 | Q34 | Change in receivables from turnover days | |
| Oct/Nov 2023 · Paper 12 | Q31 | Expenses from margins | |
| Oct/Nov 2023 · Paper 12 | Q32 | Effect of capital injection on liquidity ratio | |
| Oct/Nov 2023 · Paper 12 | Q33 | Trade receivables turnover days | |
| Oct/Nov 2023 · Paper 13 | Q32 | Revenue from margin and inventory change | |
| Oct/Nov 2023 · Paper 13 | Q33 | Effect of paying suppliers on ratios | |
| Oct/Nov 2023 · Paper 13 | Q34 | Change in receivables from turnover days | |
| May/June 2023 · Paper 11 | Q31 | Net profit from margin and sales mix | |
| May/June 2023 · Paper 11 | Q32 | Comparing margins for cost control | |
| May/June 2023 · Paper 11 | Q33 | Relevant ratio for sales commission | |
| May/June 2023 · Paper 12 | Q32 | Return on capital employed for company | |
| May/June 2023 · Paper 12 | Q33 | Cause of liquid ratio decline | |
| May/June 2023 · Paper 12 | Q34 | Interpreting current and liquid ratios | |
| May/June 2023 · Paper 13 | Q32 | Return on capital employed for company | |
| May/June 2023 · Paper 13 | Q33 | Cause of liquid ratio decline | |
| May/June 2023 · Paper 13 | Q34 | Interpreting current and liquid ratios | |
| Feb/March 2023 · Paper 12 | Q33 | Current assets from liquid ratio | |
| Feb/March 2023 · Paper 12 | Q34 | Improving gross margin | |
| Oct/Nov 2022 · Paper 11 | Q31 | Average inventory from turnover | |
| Oct/Nov 2022 · Paper 11 | Q32 | Ways to increase current ratio | |
| Oct/Nov 2022 · Paper 12 | Q29 | Average inventory from turnover | |
| Oct/Nov 2022 · Paper 12 | Q30 | Profit margin calculation | |
| Oct/Nov 2022 · Paper 12 | Q31 | Basis of liquid ratio | |
| Oct/Nov 2022 · Paper 12 | Q32 | Explaining changes in margins | |
| Oct/Nov 2022 · Paper 13 | Q31 | Average inventory from turnover | |
| Oct/Nov 2022 · Paper 13 | Q32 | Ways to increase current ratio | |
| May/June 2022 · Paper 11 | Q30 | Purchases from inventory turnover | |
| May/June 2022 · Paper 11 | Q32 | Return on capital employed | |
| May/June 2022 · Paper 11 | Q33 | Ways to improve inventory turnover | |
| May/June 2022 · Paper 11 | Q34 | Ratio showing customer payment time | |
| May/June 2022 · Paper 12 | Q26 | Closing inventory from gross margin | |
| May/June 2022 · Paper 12 | Q27 | Purchases from inventory turnover | |
| May/June 2022 · Paper 12 | Q28 | Profit margin calculation | |
| May/June 2022 · Paper 12 | Q29 | Return on capital employed | |
| May/June 2022 · Paper 12 | Q30 | Ratio improved by statements of account | |
| May/June 2022 · Paper 12 | Q31 | Causes of changed inventory turnover | |
| May/June 2022 · Paper 12 | Q32 | Changes in cost of sales and expenses | |
| May/June 2022 · Paper 13 | Q26 | Closing inventory from gross margin | |
| May/June 2022 · Paper 13 | Q27 | Purchases from inventory turnover | |
| May/June 2022 · Paper 13 | Q28 | Profit margin calculation | |
| May/June 2022 · Paper 13 | Q29 | Return on capital employed | |
| May/June 2022 · Paper 13 | Q30 | Ratio improved by statements of account | |
| May/June 2022 · Paper 13 | Q31 | Causes of changed inventory turnover | |
| May/June 2022 · Paper 13 | Q32 | Changes in cost of sales and expenses | |
| Feb/March 2022 · Paper 12 | Q31 | Gross profit margin calculation | |
| Feb/March 2022 · Paper 12 | Q32 | Trade payables turnover days | |
| Feb/March 2022 · Paper 12 | Q33 | Effect of lower inventory on profit and turnover | |
| Feb/March 2022 · Paper 12 | Q34 | Comparing return on capital of two traders |
Paper 2 (Structured Written): 33 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 22 | Q4 (a) | 10 | Ratio movement and reasons |
| Oct/Nov 2025 · Paper 22 | Q4 (d) | 5 | Advice on delaying supplier payments |
| Oct/Nov 2025 · Paper 23 | Q3 (a)–(b) | 12 | Ratio calculation and improvement |
| Oct/Nov 2025 · Paper 23 | Q4 (b) | 4 | Actions to protect profit from cost rise |
| May/June 2025 · Paper 21 | Q2 (f) | 2 | Reasons for margin and expense differences |
| May/June 2025 · Paper 21 | Q4 (d) | 3 | Return on capital employed |
| May/June 2025 · Paper 23 | Q2 (f) | 2 | Reasons for margin and expense differences |
| May/June 2025 · Paper 23 | Q4 (d) | 3 | Return on capital employed |
| Feb/March 2025 · Paper 22 | Q1 (e) | 5 | Advice on extending payables period |
| Feb/March 2025 · Paper 22 | Q4 | 20 | Ratio calculation, interpretation and advice |
| Oct/Nov 2024 · Paper 21 | Q5 (c) | 5 | Advice on credit control review |
| Oct/Nov 2024 · Paper 22 | Q5 (a)–(d) | 16 | Ratios, collection advice and margin actions |
| Oct/Nov 2024 · Paper 23 | Q5 (c) | 5 | Advice on credit control review |
| May/June 2024 · Paper 21 | Q1 (e) | 5 | Advice on changing credit terms |
| May/June 2024 · Paper 21 | Q4 (d)–(e) | 9 | Inventory and liquidity ratios and problems |
| May/June 2024 · Paper 21 | Q5 (c) | 5 | Advice on selling on credit |
| May/June 2024 · Paper 22 | Q5 | 20 | Ratio calculation, interpretation and advice |
| May/June 2024 · Paper 23 | Q5 | 20 | Ratio calculation, interpretation and advice |
| Oct/Nov 2023 · Paper 22 | Q5 (a)–(c) | 19 | Ratio calculation, comment and loan advice |
| May/June 2023 · Paper 21 | Q5 (c) | 2 | Liquid ratio calculation |
| May/June 2023 · Paper 22 | Q5 (d)–(e) | 5 | Gross margin and result evaluation |
| May/June 2023 · Paper 23 | Q5 (d)–(e) | 5 | Gross margin and result evaluation |
| Feb/March 2023 · Paper 22 | Q4 (a)–(c) | 18 | Ratio calculation and comment |
| Oct/Nov 2022 · Paper 21 | Q4 (b)–(c) | 8 | Return on capital and profit margin |
| Oct/Nov 2022 · Paper 21 | Q5 (e) | 5 | Advice on credit control option |
| Oct/Nov 2022 · Paper 23 | Q4 (b)–(c) | 8 | Return on capital and profit margin |
| Oct/Nov 2022 · Paper 23 | Q5 (e) | 5 | Advice on credit control option |
| May/June 2022 · Paper 21 | Q1 (e) | 5 | Advice on longer payables period |
| May/June 2022 · Paper 21 | Q4 (a)–(b) | 16 | Ratio calculation and advice |
| May/June 2022 · Paper 22 | Q2 (e) | 5 | Advice on selling on credit |
| May/June 2022 · Paper 22 | Q5 (c) | 3 | Liquid ratio calculation |
| May/June 2022 · Paper 23 | Q2 (e) | 5 | Advice on selling on credit |
| May/June 2022 · Paper 23 | Q5 (c) | 3 | Liquid ratio calculation |
Chapter 21: Inter-business Comparison, Interested Parties and Limitations
34 past-paper questions
Free chapter preview →
Paper 1 (Multiple Choice): 13 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 13 | Q33 | Reasons ratios differ between businesses | |
| May/June 2025 · Paper 12 | Q1 | Owner interest in first year statements | |
| May/June 2025 · Paper 12 | Q32 | Limitation of comparing ratios | |
| May/June 2025 · Paper 12 | Q33 | Government interest in statements | |
| May/June 2025 · Paper 12 | Q35 | Limitation caused by delayed statements | |
| Feb/March 2025 · Paper 12 | Q34 | Evaluating options when overdraft limit reached | |
| Oct/Nov 2024 · Paper 12 | Q33 | Interest in assets held as security | |
| May/June 2024 · Paper 12 | Q34 | Obstacle to comparing businesses | |
| May/June 2024 · Paper 13 | Q34 | Obstacle to comparing businesses | |
| Feb/March 2024 · Paper 12 | Q33 | Information of interest to investors | |
| May/June 2023 · Paper 11 | Q1 | Why accountants analyse financial statements | |
| May/June 2022 · Paper 12 | Q33 | Bank manager interest in statements | |
| May/June 2022 · Paper 13 | Q33 | Bank manager interest in statements |
Paper 2 (Structured Written): 21 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| May/June 2025 · Paper 21 | Q2 (d) | 5 | Advice on opening a shop |
| May/June 2025 · Paper 22 | Q5 (d) | 5 | Advice on employing a book-keeper |
| May/June 2025 · Paper 23 | Q2 (d) | 5 | Advice on opening a shop |
| Oct/Nov 2024 · Paper 21 | Q1 (e) | 5 | Advice on adding capital to clear overdraft |
| Oct/Nov 2024 · Paper 22 | Q2 (d) | 5 | Advice on employing a book-keeper |
| Oct/Nov 2024 · Paper 23 | Q1 (e) | 5 | Advice on adding capital to clear overdraft |
| May/June 2024 · Paper 21 | Q3 (d) | 5 | Advice on increased advertising |
| Oct/Nov 2023 · Paper 21 | Q3 (e) | 5 | Advice on financing premises with a loan |
| Oct/Nov 2023 · Paper 22 | Q5 (d) | 1 | Bank manager interest in statements |
| Oct/Nov 2023 · Paper 23 | Q3 (e) | 5 | Advice on financing premises with a loan |
| May/June 2023 · Paper 22 | Q1 (c) | 5 | Advice on choosing suppliers |
| May/June 2023 · Paper 23 | Q1 (c) | 5 | Advice on choosing suppliers |
| Feb/March 2023 · Paper 22 | Q1 (c) | 3 | Why users want business to continue |
| Feb/March 2023 · Paper 22 | Q4 (d) | 2 | Limitation of financial statements |
| Oct/Nov 2022 · Paper 21 | Q2 (e) | 6 | Problems of inter-firm comparison |
| Oct/Nov 2022 · Paper 22 | Q1 (c) | 5 | Advice on financing option |
| Oct/Nov 2022 · Paper 22 | Q2 (d) | 5 | Advice on changing supplier |
| Oct/Nov 2022 · Paper 23 | Q2 (e) | 6 | Problems of inter-firm comparison |
| May/June 2022 · Paper 21 | Q2 (c) | 5 | Advice on accepting a bank loan |
| May/June 2022 · Paper 21 | Q4 (d) | 2 | Non-financial factors affecting results |
| Feb/March 2022 · Paper 22 | Q2 (c)–(d) | 9 | Interested parties and credit control decision |
Chapter 22: Accounting Concepts, Ethics, Technology and Sustainability
66 past-paper questions
Free chapter preview →
Paper 1 (Multiple Choice): 46 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 12 | Q35 | Materiality principle | |
| Oct/Nov 2025 · Paper 13 | Q34 | Application of materiality principle | |
| Oct/Nov 2025 · Paper 13 | Q35 | Reliability quality of information | |
| May/June 2025 · Paper 11 | Q34 | Money measurement principle | |
| May/June 2025 · Paper 11 | Q35 | Understandability objective | |
| May/June 2025 · Paper 12 | Q34 | Application of consistency principle | |
| May/June 2025 · Paper 13 | Q34 | Money measurement principle | |
| May/June 2025 · Paper 13 | Q35 | Understandability objective | |
| Feb/March 2025 · Paper 12 | Q35 | Point of recognising credit sale income | |
| Oct/Nov 2024 · Paper 11 | Q34 | Effect of comparability on users | |
| Oct/Nov 2024 · Paper 11 | Q35 | Realisation principle | |
| Oct/Nov 2024 · Paper 12 | Q34 | Principle underlying the accounting equation | |
| Oct/Nov 2024 · Paper 12 | Q35 | Qualitative factor of timeliness | |
| Oct/Nov 2024 · Paper 13 | Q34 | Effect of comparability on users | |
| Oct/Nov 2024 · Paper 13 | Q35 | Realisation principle | |
| May/June 2024 · Paper 11 | Q35 | When revenue is regarded as earned | |
| May/June 2024 · Paper 12 | Q17 | Importance of matching costs and revenues | |
| May/June 2024 · Paper 12 | Q35 | Meaning of realisation principle | |
| May/June 2024 · Paper 13 | Q17 | Importance of matching costs and revenues | |
| May/June 2024 · Paper 13 | Q35 | Meaning of realisation principle | |
| Feb/March 2024 · Paper 12 | Q34 | Why minor inventory is not valued | |
| Feb/March 2024 · Paper 12 | Q35 | Principles behind writing off a debt | |
| Oct/Nov 2023 · Paper 11 | Q35 | Characteristic of understandability | |
| Oct/Nov 2023 · Paper 12 | Q34 | Consistency principle for inventory | |
| Oct/Nov 2023 · Paper 12 | Q35 | Relevance of financial information | |
| Oct/Nov 2023 · Paper 13 | Q35 | Characteristic of understandability | |
| May/June 2023 · Paper 11 | Q34 | Accounting principle behind capital introduced | |
| May/June 2023 · Paper 11 | Q35 | Historic cost principle | |
| May/June 2023 · Paper 12 | Q35 | Accounting principle with competition risk | |
| May/June 2023 · Paper 13 | Q35 | Accounting principle with competition risk | |
| Feb/March 2023 · Paper 12 | Q35 | Accounting principle behind capital introduced | |
| Oct/Nov 2022 · Paper 11 | Q33 | Principle aiding year-on-year comparison | |
| Oct/Nov 2022 · Paper 11 | Q34 | Purpose of prudence principle | |
| Oct/Nov 2022 · Paper 11 | Q35 | Reasons for international accounting standards | |
| Oct/Nov 2022 · Paper 12 | Q33 | Principle not applied to insurance charge | |
| Oct/Nov 2022 · Paper 12 | Q34 | Meaning of business entity | |
| Oct/Nov 2022 · Paper 12 | Q35 | Reasons for international accounting standards | |
| Oct/Nov 2022 · Paper 13 | Q33 | Principle aiding year-on-year comparison | |
| Oct/Nov 2022 · Paper 13 | Q34 | Purpose of prudence principle | |
| Oct/Nov 2022 · Paper 13 | Q35 | Reasons for international accounting standards | |
| May/June 2022 · Paper 11 | Q35 | Accounting policy of reliability | |
| May/June 2022 · Paper 12 | Q34 | Principle of revenue recognition | |
| May/June 2022 · Paper 12 | Q35 | Accounting policy of reliability | |
| May/June 2022 · Paper 13 | Q34 | Principle of revenue recognition | |
| May/June 2022 · Paper 13 | Q35 | Accounting policy of reliability | |
| Feb/March 2022 · Paper 12 | Q35 | Accounting principle behind unrecorded event |
Paper 2 (Structured Written): 20 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 23 | Q4 (c) | 5 | Advice on accepting card payments |
| May/June 2025 · Paper 21 | Q5 (c) | 1 | Historic cost principle |
| May/June 2025 · Paper 22 | Q1 (c) | 5 | Advice on digital payment methods |
| May/June 2025 · Paper 22 | Q3 (e) | 3 | Consistency and other principles |
| May/June 2025 · Paper 23 | Q5 (c) | 1 | Historic cost principle |
| Feb/March 2025 · Paper 22 | Q2 (c) | 2 | Principles for items not recognised |
| May/June 2024 · Paper 21 | Q5 (d) | 2 | Principle for small item expenditure |
| May/June 2024 · Paper 22 | Q4 (c) | 2 | Drawings and going concern principle |
| May/June 2024 · Paper 23 | Q4 (c) | 2 | Drawings and going concern principle |
| Feb/March 2024 · Paper 22 | Q1 (c) | 5 | Advice on digital payment methods |
| Oct/Nov 2023 · Paper 21 | Q3 (d) | 2 | Prudence and matching principles |
| Oct/Nov 2023 · Paper 22 | Q2 (c) | 1 | Principle for unrecorded efficiency |
| Oct/Nov 2023 · Paper 23 | Q3 (d) | 2 | Prudence and matching principles |
| May/June 2023 · Paper 21 | Q1 (c) | 6 | Electronic payments versus cash |
| May/June 2023 · Paper 22 | Q2 (c) | 4 | Prudence and entity principles |
| May/June 2023 · Paper 23 | Q2 (c) | 4 | Prudence and entity principles |
| Oct/Nov 2022 · Paper 21 | Q3 (c) | 3 | Importance of the matching principle |
| Oct/Nov 2022 · Paper 22 | Q5 (d) | 2 | Meaning of going concern |
| Oct/Nov 2022 · Paper 23 | Q3 (c) | 3 | Importance of the matching principle |
| May/June 2022 · Paper 21 | Q4 (c) | 2 | Meaning of consistency |
Revise the chapter before you practise. Our IGCSE Accounting 0452 notes cover every syllabus statement with worked examples, common mistakes from examiner reports, 20 MCQs per chapter and original exam-style questions with full mark schemes.
Index updated 2026-11-02. Spotted a question in the wrong chapter? Tell us on WhatsApp and we will fix it.