Скачать или смотреть Solved Past Paper ACCOUNTING 0452 | IGCSE Accounting 2021-2022 | CIE IGCSE Accounting

Solved Past Paper ACCOUNTING 0452 | IGCSE Accounting 2021-2022 | CIE IGCSE Accounting

#IGCSE_Accounting #CIE_Accounting #solved_past_paper #accounting #igcse
𝐈 𝐚𝐜𝐡𝐢𝐞𝐯𝐞𝐝 𝐀⭐️/ 𝐆𝐫𝐚𝐝𝐞 ⑨ 𝐢𝐧 𝐭𝐡𝐢𝐬 𝐬𝐲𝐥𝐥𝐚𝐛𝐮𝐬.

🟥 𝐈𝐧 𝐭𝐡𝐢𝐬 𝐯𝐢𝐝𝐞𝐨, 1️⃣ 𝐭𝐡𝐞 𝗾𝘂𝗲𝘀𝘁𝗶𝗼𝗻𝘀, 2️⃣ 𝘀𝘂𝗴𝗴𝗲𝘀𝘁𝗲𝗱 𝗺𝗮𝗿𝗸𝗶𝗻𝗴 𝗴𝘂𝗶𝗱𝗲𝗹𝗶𝗻𝗲𝘀 𝐚𝐧𝐝 3️⃣ 𝗲𝘅𝗮𝗺𝗶𝗻𝗲𝗿 𝗿𝗲𝗽𝗼𝗿𝘁𝘀 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚𝐧𝐚𝐥𝐲𝐬𝐞𝐝 𝐢𝐧 𝐝𝐞𝐭𝐚𝐢𝐥𝐬.

🟩 𝐀𝐥𝐬𝐨, 4️⃣ 𝗰𝗼𝗺𝗺𝗼𝗻 𝗲𝗿𝗿𝗼𝗿𝘀, 5️⃣ 𝗵𝗼𝘁 𝘁𝗼𝗽𝗶𝗰𝘀 𝐚𝐧𝐝 6️⃣ 𝗾𝘂𝗲𝘀𝘁𝗶𝗼𝗻 𝘁𝘆𝗽𝗲𝘀 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐢𝐥𝐥𝐮𝐬𝐭𝐫𝐚𝐭𝐞𝐝.

🟨 𝐋𝐚𝐬𝐭, 𝐲𝐨𝐮 𝐦𝐚𝐲 𝐝𝐨𝐰𝐧𝐥𝐨𝐚𝐝 𝐭𝐡𝐞 7️⃣ 𝗾𝘂𝗶𝗰𝗸 𝗻𝗼𝘁𝗲, 𝐰𝐡𝐢𝐜𝐡 𝐡𝐞𝐥𝐩𝐞𝐝 𝐦𝐞 𝐭𝐨 𝐨𝐛𝐭𝐚𝐢𝐧 𝐭𝐡𝐞 𝐡𝐢𝐠𝐡𝐞𝐬𝐭 𝐠𝐫𝐚𝐝𝐞

𝐈𝐟 𝐲𝐨𝐮 𝐡𝐚𝐯𝐞 𝐚𝐧𝐲 𝐭𝐨𝐩𝐢𝐜𝐬/𝐪𝐮𝐞𝐬𝐭𝐢𝐨𝐧𝐬, 𝐟𝐞𝐞𝐥 𝐟𝐫𝐞𝐞 𝐭𝐨 𝐥𝐞𝐚𝐯𝐞 𝐚 𝐜𝐨𝐦𝐦𝐞𝐧𝐭 𝐚𝐧𝐝 𝐈 𝐰𝐢𝐥𝐥 𝐦𝐚𝐤𝐞 𝐜𝐨𝐫𝐫𝐞𝐬𝐩𝐨𝐧𝐝𝐢𝐧𝐠 𝐯𝐢𝐝𝐞𝐨𝐬.

Cambridge IGCSE ACCOUNTING 0452/12 October/November 𝟚𝟘𝟚𝟙

Question/topic covered

𝐌𝐂𝐐𝟒 During her first financial year, a trader paid $1800 for insurance and $3200 for rent.
At the end of the financial year, she transferred insurance of $1500 and rent of $3600 to the
income statement. What do the balances remaining on the accounts at the end of the financial year represent?

𝐌𝐂𝐐𝟔 What is a cheque counterfoil used for?
A to make a credit entry in the bank column of a cash book
B to make a debit entry in the bank column of a cash book
C to send a payment to a supplier
D to send proof of payment to a customer

𝐌𝐂𝐐𝟗 Ann maintains a petty cash book using the imprest system.
Which statement is not correct?
A petty cash book can be maintained by a junior member of staff.
B At any time petty cash vouchers plus the petty cash balance are equal to the imprest
amount.
C The chief cashier is not asked continually for small sums of money.
D The number of entries in the cash book increases because of the large number of small cash
payments.

𝐌𝐂𝐐𝟏𝟎 A sales invoice for $800 was incorrectly recorded in the sales journal as $1800.
How did this error affect the trial balance?
The trial balance was balanced but both totals were overstated by $1000.
B The trial balance was balanced but both totals were understated by $1000.
C The trial balance did not balance because the credits were overstated by $1000.
D The trial balance did not balance because the debits were understated by $1000.

𝐌𝐂𝐐𝟏𝟏 A standing order paid for rent has not been entered into the accounting records of a business.
Which statement is correct?
Because the payment was made automatically, no additional entries are required in the
accounting records.
B Because the payment was made automatically, only an entry in the rent account is required.
C Entries are required in the cash book and in the bank reconciliation statement.
D Entries are required in the cash book and in the nominal (general) ledger.

𝐌𝐂𝐐𝟏𝟐 The bank statement of a business had a credit balance of $2690 on 1 October 2021. At that date cheques totaling $850 had not yet been presented for payment.
What was the bank balance in the cash book on 1 October 2021?
A $1840 credit
B $1840 debit
C $3540 credit
D $3540 debit

𝐌𝐂𝐐𝟏𝟒 Two companies each purchased a motor vehicle for $10 000 at the beginning of year 1. Company G used the straight-line method of depreciation at a rate of 15% per annum, while Company H used the reducing balance method at a rate of 20% per annum. What was the difference in the depreciation charge between the two companies for year 2?
A $100 greater for G
B $100 greater for H
C $500 greater for G
D $500 greater for H

𝐌𝐂𝐐𝟏𝟓 At the end of the financial year, Mui had prepaid rent of $1500. How should she record this?
A credit of $1500 in the rent account and carry down as a credit balance
B credit $1500 in the rent account and carry down as a debit balance
C debit $1500 in the rent account and carry down as a credit balance
D debit $1500 in the rent account and carry down as a debit balance

𝐌𝐂𝐐𝟐𝟒 The issued share capital of CD Limited consists of ordinary shares. Retained earnings were $86 000 on 1 September 2020 and $88 500 on 31 August 2021. The company made a profit during the year of $26 000 and made a transfer to general reserve of $5000. What was the total ordinary share dividend paid during the year?
A $18 500
B $23 500
C $28 500
D $33 500

𝐌𝐂𝐐𝟐𝟓 A sports club was formed on 1 August 2020. During the year ended 31 July 2021, the club purchased equipment costing $5000, paying by cheque. In which of the club’s financial statements did this appear?

𝐌𝐂𝐐𝟑𝟒 Charlie is a car dealer. Joe wanted a new car and went to Charlie’s car showroom. On Monday Joe took a car for a test drive and decided to buy it. On Tuesday Joe arranged to pay for the car by cheque. On Wednesday Joe collected the car and received an invoice. On Thursday Joe’s cheque was cleared by the bank. On which day was Charlie able to account for the profit on the sale?
A Monday
B Tuesday
C Wednesday
D Thursday

𝐏𝐚𝐩𝐞𝐫 𝟐 𝐐𝟏
𝐏𝐚𝐩𝐞𝐫 𝟐 𝐐𝟐
𝐏𝐚𝐩𝐞𝐫 𝟐 𝐐𝟑
𝐏𝐚𝐩𝐞𝐫 𝟐 𝐐𝟒
𝐏𝐚𝐩𝐞𝐫 𝟐 𝐐𝟓

𝙋𝙡𝙚𝙖𝙨𝙚 𝙨𝙪𝙗𝙨𝙘𝙧𝙞𝙗𝙚 𝙞𝙛 𝙮𝙤𝙪 𝙬𝙤𝙪𝙡𝙙 𝙡𝙞𝙠𝙚 𝙩𝙤 𝙧𝙚𝙘𝙚𝙞𝙫𝙚 𝙩𝙝𝙚 𝙡𝙖𝙩𝙚𝙨𝙩 𝙚𝙭𝙖𝙢𝙞𝙣𝙖𝙩𝙞𝙤𝙣 𝙥𝙖𝙥𝙚𝙧 𝙖𝙣𝙖𝙡𝙮𝙨𝙞𝙨.