Accounting (0452) · Oct/Nov 2024 · Question paper 22

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ACCOUNTING

0452/22

Paper 2 Structured Written Paper

October/November 2024
1 hour 45 minutes

You must answer on the question paper.
No additional materials are needed.
INSTRUCTIONS
●
Answer all questions.
●
Use a black or dark blue pen. You may use an HB pencil for any diagrams or graphs.
●
Write your name, centre number and candidate number in the boxes at the top of the page.
●
Write your answer to each question in the space provided.
●
Do not use an erasable pen or correction fluid.
●
Do not write on any bar codes.
●
You may use a calculator.
●
International accounting terms and formats should be used as appropriate.
●
You should show your workings.

INFORMATION
●
The total mark for this paper is 100.
●
The number of marks for each question or part question is shown in brackets [ ].
●
Where you are asked to complete a layout, you may not need all the lines for your answer.

This document has 24 pages. Any blank pages are indicated.
DC (DE) 326656/4
© UCLES 2024

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Kalima is a trader.
At the start of September 2024, Kalima had a cash balance of $240, a bank balance of $890 credit
and a credit customer, Elizah, owed Kalima $520.
The following transactions took place during the month:
September

2

Paid stationery in cash, $82

3

Cash sales, $478
A cheque for $30 received at the end of August from Badr, a credit customer,
was dishonoured

5

Paid wages by credit transfer, $1390

7

Bought goods from Gulnar on credit, $200

10

Kalima withdrew $150 from the business bank account for personal use

14

Received a cheque from Elizah in full settlement of the amount owed less
2.5% cash discount

16

Paid $120 cash into the business bank account

21

Paid Gulnar the full amount due by credit transfer less a cash discount of 2%

23

Sold goods to Elizah on credit, $1450

29

A credit note totalling $325 was issued to Elizah for goods returned

REQUIRED:

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Balance the account and bring down the balances on 1 October 2024.

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(a) Prepare Kalima’s cash book on the page opposite, for September 2024.

Details

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Cash
$

Bank
$

Date
2024

Kalima
Cash book

Details

Discount
Received
$

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Cash
$

[13]

Bank
$

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,

Discount
allowed
$

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Date
2024

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(b) What does the credit balance in the bank on 1 September 2024 represent?

[1]
(c) Prepare the account of Elizah as it would appear in Kalima’s books. Balance the account and
bring down any balances on 1 October 2024.

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Kalima
Elizah Account
Date
2024

Details

Amount
$

Date
2024

Details

Amount
$

[5]

(d) Name the section heading in Kalima’s statement of financial position where the balance on
Elizah’s account would appear.

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[Total: 20]

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Ben runs a small business but does not maintain a full set of accounting records. He has provided
the following information:
31 March 2024
$
Premises at cost
140 000
Machinery at cost
106 000
Accumulated depreciation on machinery
36 000
Inventory
42 000
Trade receivables
43 400
Trade payables
19 700
Bank
13 000 debit
Other receivables
1 200

1 April 2023
$
140 000
92 000
10 000
24 600
39 600
24 750
3 200 credit
1 650

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REQUIRED:
(a) Calculate Ben’s opening and closing capital.
Workings

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Answer $

Capital at 31 March 2024

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0452/22/O/N/24

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Capital at 1 April 2023

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During the year ended 31 March 2024, Ben withdrew goods for his own use, $620. He also deposited
an additional $10 000 cash into the business bank account from his personal funds.
REQUIRED:
(b) Calculate the profit for the year using the table below. Include your opening and closing
capitals from 2(a) and indicate whether the amounts of Ben’s transactions shown should be
added or deducted from the opening capital.
Added to opening
capital
$

Deducted from
opening capital
$

Total
$

Capital at 1 April 2023
Capital introduced
Profit for the year
Drawings
Total adjustments

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Capital at 31 March 2024
[4]
In addition, Ben was able to provide details of transactions received and paid.

Receipts from credit customers
Cash sales
Payments to credit suppliers

$
452 000
21 000
224 700

REQUIRED:

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(c) (i)

Calculate Ben’s credit purchases for the year ended 31 March 2024.

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[3]

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(ii)

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Calculate Ben’s total sales for the year ended 31 March 2024.

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[3]
As his business is growing, Ben is considering maintaining a full set of accounting records. To allow him
to do this, he believes he would need to employ an experienced book-keeper at a salary of $18 000.
REQUIRED:
(d) Advise Ben whether he should employ a book-keeper. Justify your answer with two
advantages and two disadvantages of employing a book-keeper.

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[5]
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Ben has reviewed the age and level of his trade receivables and believes he should provide for possible
doubtful debts.
REQUIRED:
(e) (i)

Which accounting principle would he be applying by creating a provision for doubtful
debts?

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[1]
(ii)

Complete the table by placing a tick (✓) to show what effect creating a provision for
doubtful debts would have on Ben’s profit for the year, trade receivables and cash at
bank.
Profit for the year

Trade receivables

Cash at bank

Increase
No effect
[2]
[Total: 20]

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Decrease

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The club treasurer has provided the following information for the year ending 31 December 2023:
Receipts throughout the year:

Café sales
Members’ subscriptions
Bank interest

$
27 000
162 000
720

Payments made throughout the year:
$
Salaries & Wages:
Sports coaches
Administration salaries
Café assistant’s wages
Rent of premises
Hiring costs – sports equipment
Rates and insurance
Purchases of food and drink for resale
Accountancy fees

58 220
31 720
14 352
16 250
31 900
3 200
8 220
2 400

Balances at 1 January 2023:
Inventory of food & drink
Subscriptions owing from previous year
Receipts and payments account

$
1 290
1 520
3 300 debit

Balances at 31 December 2023:
Inventory of food & drink
Subscriptions received in advance
Subscriptions outstanding

$
1 340
2 800
1 280

Additional information:
1.

The contract for hiring the sports equipment is $34 800 per annum and is paid monthly.

2.

Rent of premises is paid for the period from 1 January 2023 up to 31 January 2024.

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The club also runs a small café selling food and refreshments which members and guests can
use. All sales from the café are on a cash basis.

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Sports T is a club providing sporting facilities to its members. The club hires all sporting equipment.

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REQUIRED
(a) Prepare the café income statement for the year ended 31 December 2023.
Sports T club
Café Income Statement for the year ended 31 December 2023
$

$

[5]

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(b) Prepare the subscriptions account in the books of Sports T club for the year ending
31 December 2023.
Balance the account and bring down the balances on 1 January 2024.

Date

Details

$

Date

Details

$

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Sports T club
Subscriptions account for the year ended 31 December 2023

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(c) Prepare the income and expenditure account of Sports T club for the year ended
31 December 2023.
Sports T club
Income and expenditure account for the year ended 31 December 2023
$

$

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[10]
[Total: 20]

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Y Limited is a public limited company.

REQUIRED:
(a) State one difference between a public limited company and a private limited company.

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[1]
(b) Explain the difference between issued share capital and called up share capital.

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1.

2.

[2]

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(c) State two benefits of operating as a limited company.

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Y Limited’s financial year ends on 31 December each year. On 1 January 2023, the company had:
800 000 ordinary shares of $1 each, issued and fully paid.
300 000 5% redeemable preference shares of $0.50 each.
Retained earnings of $62 000.
General reserves of $78 000.

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Y Limited provided the following information:
Proposed final ordinary share dividend of $43 000 for the year ended 31 December 2022
was paid on 31 March 2023.
Interim ordinary share dividend of $40 000 was paid on 30 September 2023.
Profit for the year ended 31 December 2023 was $126 000 (before the payment of
preference share dividend).
On 31 December 2023:
The company decided to transfer $32 000 to its general reserve.

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Agreed a final ordinary share dividend for the year of 6%.
REQUIRED:
(d) Prepare the statement of changes in equity for Y limited for the year ended 31 December 2023
Y Limited
Statement of changes in equity for the year ended 31 December 2023
Ordinary
Share Capital
$

General
Reserve
$

Retained
Earnings
$

Total

On 1 January 2023

On 31 December 2023

$

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[7]

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(e) Using the information from your statement of changes in equity in 4(d), prepare an extract
from the statement of financial position at 31 December 2023 showing the equity and
reserves section only.
Y Limited
Extract from Statement of financial position at 31 December 2023

[2]

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$

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The company is considering expansion but needs to raise additional finance to do so. They
are considering either issuing additional ordinary shares or debentures.
REQUIRED:
(f)

Advise the board of directors whether they should issue additional ordinary shares or
debentures to raise the additional finance required. Justify your answer.

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[5]
(g) Name the section heading in a company’s statement of financial position where debentures
would be included.

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[1]
[Total: 20]

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Azim is a wholesaler. He sells goods on both cash and credit basis. Terms of business for all credit
sales is 30 days.
Azim has provided the following information for the year ended 31 December 2023.

Cash sales
Credit sales
Credit purchases
Inventory at 31 December 2022
Inventory at 31 December 2023
Money owed by credit customers at 31 December 2023
Money owed to credit suppliers at 31 December 2023

$
18 170
392 600
278 429
24 074
25 600
42 375
21 603

REQUIRED:
(a) Using the information provided, calculate the following ratios for the year ended
31 December 2023. Show your workings.
Answer

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Workings

Inventory turnover
(correct to 2 decimal
places)

Trade receivables turnover
(round up your answer to
the nearest whole day)

Trade payables turnover
(round up your answer to
the nearest whole day)
[7]

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Ratio

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19
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During the previous year, Azim’s trade receivables turnover had been 35 days and he is concerned
that this is too high.
Azim had been considering using the services of a debt collection company to improve the speed at
which he receives his money from his credit customers.
REQUIRED:

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(b) Advise Azim whether he should appoint a debt collection company. Justify your answer with
two advantages and two disadvantages.

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[5]

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(c) Suggest two other measures that Azim might take to reduce his trade receivables turnover
period.
1.

2.

[2]
Azim had calculated his gross profit margin and profit margin for the year ended
31 December 2023. He wants to compare these to his competitor Baher who has a similar sized
business.
Azim
33%
10%

Gross profit margin
Profit margin

Baher
37%
12%

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(d) Suggest one action that Azim might take to improve his:
(i)

Gross profit margin

[1]

(ii)

Profit margin

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REQUIRED:

During the year ended 31 December 2023, Azim took goods for his own use, $340, but had not
entered this in his accounting records. To correct this error, Azim made a year-end adjustment.
REQUIRED:
(e) (i)

Prepare the journal entry that Azim would need to make to correct this error. A narrative
is not required.

Details

Debit
$

Credit
$

[2]

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21
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(ii)

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Complete the table below by placing a tick (✓) to indicate the effect of correcting this
error on Azim’s gross profit and closing capital.
increase

decrease

no effect

gross profit
closing capital
[2]

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[Total: 20]

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