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ACCOUNTING Paper 1 Multiple Choice with Marking Scheme You must answer on the multiple choice answer sheet. You will need: Multiple choice answer sheet Soft clean eraser Soft pencil (type B or HB is recommended) 0985/12 $7.99
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ACCOUNTING Paper 1 Multiple Choice with Marking Scheme You must answer on the multiple choice answer sheet. You will need: Multiple choice answer sheet Soft clean eraser Soft pencil (type B or HB is recommended) 0985/12

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  • ACCOUNTING 0985 Paper 1

Which task would be carried out by a book-keeper? A comparison of financial statements between years B preparation of financial statements C provision of information for decision-making D recording financial transactions 2 The following ledger account appeared in the books of Leah, a trad...

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  • October 19, 2024
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Cambridge IGCSE™(9–1)

ACCOUNTING Paper 1 Multiple Choice with Marking Scheme 0985/12
May/June 2024
1 hour 15 minutes

You must answer on the multiple choice answer sheet.

You will need: Multiple choice answer sheet
Soft clean eraser
Soft pencil (type B or HB is recommended)

INSTRUCTIONS
• There are thirty-five questions on this paper. Answer all questions.
• For each question there are four possible answers A, B, C and D. Choose the one you consider correct
and record your choice in soft pencil on the multiple choice answer sheet.
• Follow the instructions on the multiple choice answer sheet.
• Write in soft pencil.
• Write your name, centre number and candidate number on the multiple choice answer sheet in the
spaces provided unless this has been done for you.
• Do not use correction fluid.
• Do not write on any bar codes.
• You may use a calculator.


INFORMATION
• The total mark for this paper is 35.
• Each correct answer will score one mark.
• Any rough working should be done on this question paper.




This document has 12 pages. Any blank pages are indicated.


IB22 06_0985_12/FP
© UCLES 2022 [Turn over

, 2

1 Which task would be carried out by a book-keeper?

A comparison of financial statements between years
B preparation of financial statements
C provision of information for decision-making
D recording financial transactions


2 The following ledger account appeared in the books of Leah, a trader.

Amraz account
$ $

April 26 purchases returns 150 April 1 balance b / d 2100
30 bank 1900 20 purchases 3000
discount 100
balance c / d 2950
5100 5100

Which statement is correct?

A Amraz allowed Leah $100 trade discount on 30 April.
B Amraz owed Leah $2100 on 1 April.
C Leah owed Amraz $2950 on 30 April.
D Leah’s net purchases from Amraz in April were $2900.


3 Sarah sold goods on credit to Zafar.

How was this recorded in Sarah’s ledgers?

general ledger sales ledger

A credit sales account debit Zafar account
B debit sales account credit Zafar account
C credit Zafar account debit sales account
D debit Zafar account credit sales account




© UCLES 2022 0985/12/M/J/22

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