1 Narinder is a wholesaler who trades in handicrafts. He purchases all goods from local producers,
paying by cheque at the time of purchase. Some goods are sold on credit terms to large retail
stores and some goods are sold for cash to smaller stores. Narinder maintains a full set of
accounti...
Cambridge Assessment International Education
Cambridge International General Certificate of Secondary Education
ACCOUNTING Paper 2 With Marking Scheme 0452/22
February/March 2019
1 hour 45 minutes
Candidates answer on the Question Paper.
No Additional Materials are required.
READ THESE INSTRUCTIONS FIRST
Write your centre number, candidate number and name on all the work you hand in.
Write in dark blue or black pen.
You may use an HB pencil for any diagrams or graphs.
Do not use staples, paper clips, glue or correction fluid.
DO NOT WRITE IN ANY BARCODES.
Answer all questions.
You may use a calculator.
Where layouts are to be completed, you may not need all the lines for your answer.
The businesses mentioned in this Question Paper are fictitious.
At the end of the examination, fasten all your work securely together.
The number of marks is given in brackets [ ] at the end of each question or part question.
1 Narinder is a wholesaler who trades in handicrafts. He purchases all goods from local producers,
paying by cheque at the time of purchase. Some goods are sold on credit terms to large retail
stores and some goods are sold for cash to smaller stores. Narinder maintains a full set of
accounting records.
The following entries were made in Narinder’s cash book, sales journal and sales returns journal
in January 2019.
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