Verification of accounting records — IGCSE Accounting (0452) questions by topic
Correcting errors such as a motor vehicle wrongly debited to expenses, an overcast purchases account, a reversed ledger posting, and reconciling a cash book against unpresented cheques and uncredited deposits define this page's 25 questions, drawn from 2025 papers and worth 1 to 20 marks. Identify, calculate and state test recognition of the correct entry, while complete and prepare ask you to build the correction yourself.
Bank reconciliations and journal corrections reward exact double-entry logic, so submit each attempt for instant marking to see whether your debit and credit choices match the scheme before a small reversal error spreads across the whole reconciliation.
May–June 2025, Paper 11
The totals of a trial balance did not agree, and a suspense account was opened. It was later found that the total of the discount allowed column in the cash book of $100 had been…
Answer this question and get it marked →After calculating his profit for the year, Yui discovered the following errors. 1 A purchase of a new motor vehicle for $3200 was debited to motor expenses. 2 The purchases…
Answer this question and get it marked →Jerry received a cheque of $450 from Fatima. He entered the receipt of the cheque correctly in his cash book. The posting to Fatima's account was reversed in error. Which journal…
Answer this question and get it marked →Somraj's bank statement showed a credit balance of $740 at 31 January. Somraj compared the bank statement with his cash book and updated the cash book after he found the…
Answer this question and get it marked →George is preparing his purchases ledger control account. Which information would he obtain from his general journal in order to do this? A contra entries with the sales ledger B…
Answer this question and get it marked →Javid's sales ledger control account had a debit balance of $12 000. Interest of $40 on an overdue account and also discount allowed of $150 had been omitted. What was the correct…
Answer this question and get it marked →May–June 2025, Paper 12
Ziningi prepared a trial balance. The total of the debit column was $225 750, and the total of the credit column was $225 250. What could explain the difference? A The bank…
Answer this question and get it marked →Michael opened a suspense account when he prepared draft financial statements. He then discovered that purchases of $68 had been credited to the purchases account as $86. Which…
Answer this question and get it marked →Sameer calculated that his profit for the year was $6300. He then found two errors. 1 A cheque for $3250, received from a credit customer, had only been recorded in the cash book.…
Answer this question and get it marked →Miguel's cash book showed a debit bank balance of $4220. He later discovered the following errors. 1 A cheque for $200, issued for the purchase of office equipment, had been…
Answer this question and get it marked →A trader was reconciling his bank statement with the updated balance of his cash book. There were unpresented cheques and uncredited deposits. The bank statement did not contain…
Answer this question and get it marked →Mary is a trader. She has a debit balance in the bank column of her cash book. Mary has received her bank statement and needs to update her cash book to record the following…
Answer this question and get it marked →The cash book provides information for which control account item? A discount allowed to credit customers B interest charged on overdue accounts C irrecoverable debts written off…
Answer this question and get it marked →May–June 2025, Paper 13
At the end of her financial year, Jasmine balanced her cash book and ledger accounts and made appropriate year-end transfers. Which statements are correct? 1 The debit balance on…
Answer this question and get it marked →Which account balance will appear in the debit column of a trial balance? A carriage inwards B discounts received C provision for doubtful debts D purchases returns
Answer this question and get it marked →The totals of a trial balance did not agree, and a suspense account was opened. It was later found that the total of the discount allowed column in the cash book of $100 had been…
Answer this question and get it marked →After calculating his profit for the year, Yui discovered the following errors. 1 A purchase of a new motor vehicle for $3200 was debited to motor expenses. 2 The purchases…
Answer this question and get it marked →Jerry received a cheque of $450 from Fatima. He entered the receipt of the cheque correctly in his cash book. The posting to Fatima's account was reversed in error. Which journal…
Answer this question and get it marked →Somraj's bank statement showed a credit balance of $740 at 31 January. Somraj compared the bank statement with his cash book and updated the cash book after he found the…
Answer this question and get it marked →George is preparing his purchases ledger control account. Which information would he obtain from his general journal in order to do this? A contra entries with the sales ledger B…
Answer this question and get it marked →Javid's sales ledger control account had a debit balance of $12 000. Interest of $40 on an overdue account and also discount allowed of $150 had been omitted. What was the correct…
Answer this question and get it marked →May–June 2025, Paper 21
Nabil prepared a trial balance at 30 April 2025. The total of the debit side was $95 428, and the total of the credit side was $95 156. Nabil placed the difference in a suspense…
Answer this question and get it marked →May–June 2025, Paper 22
Prepare the journal entries to correct errors 1-5. Narratives are not required. The journal has columns: Error number, Details, Debit $, Credit $.
Answer this question and get it marked →Prepare Rexford's purchases ledger control account for the year to 31 December 2024. Balance the account and bring down the balance at 1 January 2025. The account is a ledger 'T'…
Answer this question and get it marked →May–June 2025, Paper 23
Nabil prepared a trial balance at 30 April 2025. The total of the debit side was $95 428, and the total of the credit side was $95 156. Nabil placed the difference in a suspense…
Answer this question and get it marked →