IGCSE Accounting (0985) — May–June 2025, Paper 22

5 questions · every question answerable online with instant point-by-point AI marking against the official mark scheme.

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Question 1 · 20 marks · Books of prime entry and ledgers - cash book

Kadima is a trader. He sells on credit only. During March 2025, the following transactions took place. Date (March) Transaction --- --- 4 Paid Lee, $196, by bank transfer in full…

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Question 2 · 20 marks · Partnership accounts - appropriation account

Farah and Salma are sisters who trade as a partnership. Their partnership agreement provides for the following: - interest on capital of 2% per annum - interest on drawings of 4%…

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Question 3 · 20 marks · Depreciation of non-current assets - provision account

Jasmine owns a consulting business. At 1 April 2024, Jasmine's ledger accounts included the following balances. $ --- --- Motor vehicles 16 000 Provision for depreciation of motor…

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Question 4 · 20 marks · Correction of errors - journal entries

Bilal prepared a trial balance at 31 December 2024. Bilal later discovered the following errors. 1 Goods taken for Bilal's own use, costing $185, had been recorded as cash…

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Question 5 · 20 marks · Incomplete records - control accounts

Rexford is a trader. All his sales and purchases are on credit. He does not keep a full set of accounting records but has provided the following information. Assets and…

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