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ACCOUNTING Paper 1 Multiple Choice with Merged 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) 0452/12 $7.99
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ACCOUNTING Paper 1 Multiple Choice with Merged 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) 0452/12
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  • ACCOUNTING 0452
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  • ACCOUNTING 0452

1 What is prepared by a book-keeper? 2 A appropriation account B cash book C income statement D statement of financial position 2 Which item is an asset? A an amount owing by credit customers B an amount owing to credit suppliers C interest accrued on bank loan D rent received i...

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  • October 19, 2024
  • 15
  • 2024/2025
  • Exam (elaborations)
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  • accounting paper 1 multiple choice with merged ma

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  • ACCOUNTING 0452
  • ACCOUNTING 0452

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Cambridge IGCSE™

ACCOUNTING Paper 1 Multiple Choice with Merged Marking Scheme 0452/12
February/March 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 03_0452_12/4RP
© UCLES 2022 [Turn over

, 2

1 What is prepared by a book-keeper?

A appropriation account
B cash book
C income statement
D statement of financial position


2 Which item is an asset?

A an amount owing by credit customers
B an amount owing to credit suppliers
C interest accrued on bank loan
D rent received in advance from tenant


3 Fatima required additional finance for her business and borrowed funds from Ali. This was
deposited into the business bank account.

How should Fatima record this?

account to be debited account to be credited

A bank Ali (loan)
B bank Ali (trade payable)
C Ali (loan) bank
D Ali (trade payable) bank


4 On 1 March, a business owed its suppliers $9500. During March, the following transactions took
place.

$

goods purchased on credit 10 000
goods returned to suppliers 200
cheques paid to suppliers 8 900
cash discounts received 100

How much did the business owe its suppliers on 31 March?

A $800 B $1000 C $10 300 D $10 500




© UCLES 2022 0452/12/F/M/22

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