0452/22/O/N/25 Mark Scheme – Accounting Oct/Nov 2025 Paper 22

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Cambridge Accounting (0452) mark scheme for paper 22, Oct/Nov 2025 — 0452/22/O/N/25, file 0452_w25_ms_22.pdf.

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Cambridge IGCSE™
ACCOUNTING

0452/22

Paper 2 Structured

October/November 2025

MARK SCHEME
Maximum Mark: 100

Published

This mark scheme is published as an aid to teachers and candidates, to indicate the requirements of the
examination. It shows the basis on which Examiners were instructed to award marks. It does not indicate the
details of the discussions that took place at an Examiners’ meeting before marking began, which would have
considered the acceptability of alternative answers.
Mark schemes should be read in conjunction with the question paper and the Principal Examiner Report f or
Teachers.
Cambridge International will not enter into discussions about these mark schemes.
Cambridge International is publishing the mark schemes f or the October/November 2025 series f or most
Cambridge IGCSE, Cambridge International A and AS Level components, and some Cambridge O Level
components.

This document consists of 19 printed pages.
© Cambridge University Press & Assessment 2025

[Turn over

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED
Generic Marking Principles

October/November 2025

These general marking principles must be applied by all examiners when marking candidate answers. They should be applied alon gside the
specific content of the mark scheme or generic level descriptions for a question. Each question paper and mark scheme will also comply with these
marking principles.
GENERIC MARKING PRINCIPLE 1:
Marks must be awarded in line with:
•
•
•

the specific content of the mark scheme or the generic level descriptors for the question
the specific skills defined in the mark scheme or in the generic level descriptors for the question
the standard of response required by a candidate as exemplified by the standardisation scripts.

GENERIC MARKING PRINCIPLE 2:
Marks awarded are always whole marks (not half marks, or other fractions).
GENERIC MARKING PRINCIPLE 3:
Marks must be awarded positively:
•
•
•
•
•

marks are awarded for correct/valid answers, as defined in the mark scheme. However, credit is given for valid answers which go beyond
the scope of the syllabus and mark scheme, referring to your Team Leader as appropriate
marks are awarded when candidates clearly demonstrate what they know and can do
marks are not deducted for errors
marks are not deducted for omissions
answers should only be judged on the quality of spelling, punctuation and grammar when these features are specifically assess ed by the
question as indicated by the mark scheme. The meaning, however, should be unambiguous.

GENERIC MARKING PRINCIPLE 4:
Rules must be applied consistently, e.g. in situations where candidates have not followed instructions or in the application of generic level
descriptors.

Page 2 of 19

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

October/November 2025

GENERIC MARKING PRINCIPLE 5:
Marks should be awarded using the full range of marks defined in the mark scheme for the question (however; the use of the fu ll mark range may
be limited according to the quality of the candidate responses seen).
GENERIC MARKING PRINCIPLE 6:
Marks awarded are based solely on the requirements as defined in the mark scheme. Marks should not be awarded with grade thre sholds or
grade descriptors in mind.

Page 3 of 19

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED
Social Science-Specific Marking Principles
(for point-based marking)

October/November 2025

Components using point-based marking:
• Point marking is often used to reward knowledge, understanding and application of skills. We give credit where the candidate’ s answer
shows relevant knowledge, understanding and application of skills in answering the question. We do not give credit where t he answer
shows confusion.
From this it follows that we:
a
b
c
d
e
f
g

DO credit answers which are worded differently from the mark scheme if they clearly convey the same meaning (unless the mark
scheme requires a specific term)
DO credit alternative answers/examples which are not written in the mark scheme if they are correct
DO credit answers where candidates give more than one correct answer in one prompt/numbered/scaffolded space where extended
writing is required rather than list-type answers. For example, questions that require n reasons (e.g. State two reasons …).
DO NOT credit answers simply for using a ‘key term’ unless that is all that is required. (Check for evidence it is understood and not used
wrongly.)
DO NOT credit answers which are obviously self -contradicting or trying to cover all possibilities
DO NOT give further credit for what is effectively repetition of a correct point already credited unless the language itself is being tested.
This applies equally to ‘mirror statements’ (i.e. polluted/not polluted).
DO NOT require spellings to be correct, unless this is part of the test. However spellings of syllabus terms must allow for c lear and
unambiguous separation from other syllabus terms with which they may be confused (e.g. Corrasion/Corrosion)

Presentation of mark scheme:
• Slashes (/) or the word ‘or’ separate alternative ways of making the same point.
• Semi colons (;) bullet points (•) or figures in brackets (1) separate different points.
• Content in the answer column in brackets is for examiner information/context to clarify the marking but is not required to earn the mark
(except Accounting syllabuses where they indicate negative numbers).

Page 4 of 19

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

October/November 2025

Calculation questions:
• The mark scheme will show the steps in the most likely correct method(s), the mark for each step, the correct answer(s) and t he mark
for each answer
• If working/explanation is considered essential for full credit, this will be indicated in the question paper and in the mark scheme. In all
other instances, the correct answer to a calculation should be given full credit, even if no supporting working is s hown.
• Where the candidate uses a valid method which is not covered by the mark scheme, award equivalent marks for reaching equivale nt
stages.
• Where an answer makes use of a candidate’s own incorrect figure from previous working, the ‘own figure rule’ applies: full marks will be
given if a correct and complete method is used. Further guidance will be included in the mark scheme where necessary an d any
exceptions to this general principle will be noted.

Annotation:
• For point marking, ticks can be used to indicate correct answers and crosses can be used to indicate wrong answers. There is no direct
relationship between ticks and marks. Ticks have no defined meaning for levels of response marking.
• For levels of response marking, the level awarded should be annotated on the script.
• Other annotations will be used by examiners as agreed during standardisation, and the meaning will be understood by all exami ners
who marked that paper.

Page 5 of 19

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

October/November 2025

Annotations guidance for centres
Examiners use a system of annotations as a shorthand for communicating their marking decisions to one another. Examiners are trained during the
standardisation process on how and when to use annotations. The purpose of annotations is to inform the standard isation and monitoring
processes and guide the supervising examiners when they are checking the work of examiners within their team. The meaning of annotations and
how they are used is specific to each component and is understood by all examiners who mark the component.
We publish annotations in our mark schemes to help centres understand the annotations they may see on copies of scripts. Note that there may
not be a direct correlation between the number of annotations on a script and the mark awarded. Similarly, the use of an annotation may not be an
indication of the quality of the response.
The annotations listed below were available to examiners marking this component in this series.
Annotations
Annotation

Meaning
Indicates a point which is relevant and rewardable
Indicates a point which is inaccurate/irrelevant and not rewardable
Used when the benefit of the doubt is given in order to reward a response
An extraneous figure or item in the statement
Own figure
Indicates that content has been recognised but not rewarded
Indicates where content has been repeated.

Page 6 of 19

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

Question

October/November 2025

Answer

1(a)

Marks
7

Zac
Cash book – bank columns
Date

Details

March 31

Balance b/d

Zoe

Interest

Date

Details

825 (1)

March 23

Electricity

310 (1)

Bank charges

45 (1)

Balance c/d

1180
April 1

Balance b/d

936

(1)

186
1180

186 (1)OF

+(1) for dates

Page 7 of 19

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

Question

October/November 2025

Answer

1(b)

Marks

Zac
Bank reconciliation statement at 31 March 2025
Balance shown on bank statement
Add:
Amounts not yet credited – cash and cheques
Bank error

5
$
1 210 (1)
1 121 (1)

Less:
Amounts not yet presented – AC Motors
Balance shown on updated cash book
Alternative presentation
Balance shown on updated cash book
Add:
Amounts not yet presented – AC Motors
Less:

Amounts not yet credited – cash & cheques
Bank error
Balance shown on bank statement
1(c)

Advantages (Max 3)
Identifies stale cheques sooner (1)
Errors in the cash book identified sooner (1)
Errors on the bank statement identified earlier (1)
Amounts not credited/presented can be identified earlier (1)
Accurate bank account balance available more regularly (1)
Deters / may reduce fraud (1)
Disadvantages (Max 3)
Time consuming / increased workload (1)
More costly (1)
More transactions to record/completed more frequently (1)
The cash book needs to be updated more often (1)
Accept other valid responses.
Recommendation (1)

Page 8 of 19

$
(1 665) (1)
2 331
666
(480) (1)
186 (1)OF
186 (1)OF
480 (1)
666

1 210 (1)
1 121 (1)

(2 331)
(1 665) (1)OF
5

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

Question
1(d)

October/November 2025

Answer

Marks

A cheque is returned unpaid by the bank / which the bank refuses to pay (1)

1(e)

Zac
Journal
Details
Ali

Debit
$

Credit
$

128 (1)
Bank

Question

128(1)

Answer

Marks

2(a)(i)

Suspense (1)

2(a)(ii)

Allows draft financial statements to be prepared / provides a holding account until errors are discovered (1)

Page 9 of 19

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

Question

Answer

2(b)

Marks
9

Jaya
Journal
Error no.
1

Details

Debit
$

Distribution costs

Credit
$
320

Bank
2

Inventory

(1)

0
0

Suspense

190

(1)

Sales returns

(1)

Purchases returns

(1)

Suspense

225

ABC Wholesalers
5

(1)
320

Suspense

Property maintenance

1 220

(1)
(1)

1 220

Commission (1)
Complete reversal (1)
Omission (1)
Original entry(1)
Principle (1)
Compensating (1)
Max 2

(1)
225

Land & Buildings
2(c)

October/November 2025

(1)
2

Page 10 of 19

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

Question

Answer

2(d)

Marks
7

Profit for the year
Error

Overstated
$

Understated
$

No effect

320

700 (2)

190 (2)

4
5

October/November 2025

0 (1)
1220 (2)

(2 Marks) = (1) for correct position (1) for correct amount

Question

Answer

3(a)
Cost
Depreciation for
Net Book Value
Depreciation for
Net Book Value
Depreciation for
Net Book Value
Depreciation for
Net Book Value

the year ended 30 April 2022
the year ended 30 April 2023
the year ended 30 April 2024
the year ended 30 April 2025

$
80 000
16 000
64 000
12 800
51 200
10 240
40 960
8 192
32 768

Page 11 of 19

Marks
4
(1)
(1)
(1)OF
(1)OF

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

Question
3(b)

October/November 2025

Answer

Marks

Advantages (Max 1)
Matches cost with revenue (1)
Appropriate when greater benefits are gained from the non-current assets in the early years (1)
May provide a more accurate depreciation / net book value for the asset / non -current asset (1)
Disadvantages (Max 1)
Depreciation has to be recalculated each year / more complicated to calculate (1)
The charge against profits is greater in the early years of the non-current asset’s life (1)
Accept other valid responses

3(c)

$
80 000

Cost
Depreciation for the year ended 30 April 2022
Depreciation for the year ended 30 April 2023
Depreciation for the year ended 30 April 2024
Net Book Value at 01 May 2024
Sale proceeds
Loss on disposal
3(d)(i)

16 000
12 800
10 240

(39 040)
40 960 (1OF)
35 000 (1)
5 960 (1OF)

Ahmed
Motor vehicles account

Date

Details

2021
Oct 1

Bank

Date

Details

80 000 (1)

2025
Feb 1

Disposal

Page 12 of 19

$
80 000 (1)

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

Question

Answer

3(d)(ii)

Marks
4

Ahmed
Disposal of motor vehicles account
Date
2025
Feb 1

Details
Motor
Vehicles

$
80 000 (1)

Date
2025
Feb 1

April 30
80 000
3(e)

October/November 2025

Details

Provision for
depreciation

39 040 (1)OF

Cash

35 000 (1)

Income
statement

5 960 (1)OF
80 000

Advantages (Max 3)
Saving on hire costs (1)
Improve revenue / profit (1)
Less risk because he has already trialled it / hired for short period (1)
Increases non-current assets (1)
Disadvantages (Max 3)
A larger recovery vehicle which will cost more than a smaller vehicle (1)
Hire costs will have to be paid for six months (1)
Interest charges on loan (1)
Bank may not agree the loan / may require some form of security / loans have to be repaid (1)
Proceeds from sale may have been used elsewhere (1)
Accept other valid responses.
Recommendation (1)

Page 13 of 19

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

Question
4(a)

Answer
Ratio

Improved or Deteriorated

Possible reasons for the change

Return on Capital
Employed (ROCE)

Deteriorated

Introduction of additional capital/loans
Profit for the year decreased.

Gross margin

Improved }

Sold goods at higher prices (1)
Bought goods at cheaper prices (1)
Improved rate of trade discount received (1)
Max 2

Profit margin

Deteriorated }(1) both

Increased expenses (1)
Other income decreased (1)
Percentage of expenses to revenue increased (1)
Decreased sales volume / revenue (1)
Max 2

Rate of inventory
turnover (times)

Improved }

Increased demand (1)
Less goods purchased / lower closing inventory (1)
Reduced selling prices leading to higher sales (1)
Max 2

Liquid (acid test)
ratio

Deteriorated } (1) both

Increased trade payables / current liabilities (1)
Decreased trade receivables / bank /cash (1)
Max 2

Page 14 of 19

October/November 2025
Marks
10

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

Question
4(a)

Answer
Ratio

Improved or Deteriorated

Possible reasons for the change

Gross margin

Deteriorated

Sold goods at lower prices (1)
Bought goods at higher prices (1)
Lower rate of trade discount received (1)
Max 2

Profit margin

Improved

Decreased expenses (1)
Other income increased (1)
Percentage of expenses to revenue decreased (1)
Increased sales volume / revenue (1)
Max 2

Rate of inventory
turnover (times)

Deteriorated

Decreased demand (1)
More goods purchased / higher closing inventory (1)
Increased selling prices leading to lower sales (1)
Max 2

Liquid (acid test)
ratio

Improved

Decreased trade payables / current liabilities (1)
Increased trade receivables / bank /cash (1)
Max 2

Return on Capital
Employed (ROCE)

Please note that the ‘Own Figure Rule’ applies to this question.

Page 15 of 19

October/November 2025
Marks

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

Question

October/November 2025

Answer

4(b)

Marks
3

A Limited
Provision for doubtful debts account
Date

2025
March 31

Details

Balance c/d

11 970

Date

Details

2024
April 1

Balance b/d

6 920

(1)

2025
March 31

Income statement

5 050

(1)OF

11 970

11 970
2025
April 1

Balance b/d

11 970

(1)

4(c)(i)

It is an estimate of the amount which a business will lose in a financial year because of irrecoverable debts. (1)

4(c)(ii)

Prudence (1)
OR
Matching (1)

Page 16 of 19

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

Question
4(d)

Answer
In favour of delaying payment to trade payables (Max 3)
Able to purchase the equipment at a cheaper price (1)
No finance costs (1)
No need to source other methods of finance (1)
No security required (1)
Against delaying payment to trade payables (Max 3)
Damage supplier relations / not supply goods (1)
Increased interest payments (1)
Loss of any cash discounts (1)
May not be sufficient cash available to pay for the equipment (1)
Other sources of finance available (1)
Accept other valid responses
Recommendation (1)

Page 17 of 19

October/November 2025
Marks
5

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

Question
5(a)

October/November 2025

Answer

Marks

GH Company
Manufacturing Account for the year ended 31 March 2025
Cost of materials consumed

13
$

Opening inventory
Purchases

21 700
280 050
301 750
16 400
285 350
241 200
526 550

Less closing Inventory
Operatives wages
Prime cost
Factory Overheads
Factory Supervisors salaries
Rent and rates (10 060  60%)
Electricity charges (9 344 / 8 * 5)
Insurance (18 400  50%)
Factory General expenses
Depreciation of machinery (427 000 – 187 000)  15%

48 240
6 036
5 840
9 200
27 640
36 000

Closing Work in Progress
Cost of Production

Page 18 of 19

(1)* both
(1)
(1)
(1)OF

(1)
(1)
(1)
(1)
(1)
(1)
132 956
659 506

Work in Progress
Opening Work in Progress

(1) OF

83 440
742 946
92 510

650 436

(1) OF

(1)** both

0452/22

Cambridge IGCSE – Mark Scheme
PUBLISHED

Question
5(b)

October/November 2025

Answer

Marks

GH Company
Trading section of the Income Statement for the year ended 31 March 2025
$

Revenue

1 107 272 (1)

Cost of sales
Opening inventory finished goods

76 370

Cost of production

650 436 (1)OF

Purchases of finished goods

122 430 (1)

Carriage in

2 242 (1)
851 478

Less closing inventory of finished goods

49 660 (1)*
both

Gross profit

(801 818) (1)OF

305 454 (1)OF

Page 19 of 19

Accounting (0452) · Oct/Nov 2025 · Mark scheme 22

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