Cambridge IGCSE™
ACCOUNTING 0452/11
Paper 1 Multiple Choice May/June 2025
1 hour 15 minutes
You must answer on the multiple choice answer sheet.
*3070122727*
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 16 pages. Any blank pages are indicated.
06_0452_11_2025_1.11b
© UCLES 2025 [Turn over
, 2
1 Which task will not be performed by a book-keeper?
A calculating accounting ratios
B preparing a purchases journal
C preparing a sales ledger
D writing up a petty cash book
2 What are assets?
amounts owed amounts owed items owned
to a business by a business by a business
A no no yes
B no yes yes
C yes no yes
D yes yes no
3 Sammy bought goods on credit and later returned some of these goods. How would he record the
returns in his books of account?
account debited account credited
A purchases purchases returns
B purchases returns supplier
C purchases returns purchases
D supplier purchases returns
© UCLES 2025 06_0452_11_2025_1.11b
, 3
4 An account in Peter’s books of account was as follows:
Rami
$ $
bank 380 balance b / d 400
discount received 20
400 400
Which statement is correct?
A Peter received a discount for buying in bulk.
B Peter received a discount for paying early.
C Rami received a discount for buying in bulk.
D Rami received a discount for paying early.
5 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 the account of a credit customer will be shown as an asset in
the statement of financial position.
2 The debit balance on the bank column in the cash book will be shown as a liability
in the statement of financial position.
3 The total of the discount received account will be included in the cost of sales in the
income statement.
4 The total of the general expenses account will be deducted from gross profit in the
income statement.
A 1, 2 and 3 B 1, 3 and 4 C 1 and 4 only D 2 and 3 only
6 A trader bought goods on credit from a supplier.
In which book of prime entry would the trader record this transaction?
A cash book
B general journal
C purchases journal
D sales journal
© UCLES 2025 06_0452_11_2025_1.11b [Turn over
ACCOUNTING 0452/11
Paper 1 Multiple Choice May/June 2025
1 hour 15 minutes
You must answer on the multiple choice answer sheet.
*3070122727*
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 16 pages. Any blank pages are indicated.
06_0452_11_2025_1.11b
© UCLES 2025 [Turn over
, 2
1 Which task will not be performed by a book-keeper?
A calculating accounting ratios
B preparing a purchases journal
C preparing a sales ledger
D writing up a petty cash book
2 What are assets?
amounts owed amounts owed items owned
to a business by a business by a business
A no no yes
B no yes yes
C yes no yes
D yes yes no
3 Sammy bought goods on credit and later returned some of these goods. How would he record the
returns in his books of account?
account debited account credited
A purchases purchases returns
B purchases returns supplier
C purchases returns purchases
D supplier purchases returns
© UCLES 2025 06_0452_11_2025_1.11b
, 3
4 An account in Peter’s books of account was as follows:
Rami
$ $
bank 380 balance b / d 400
discount received 20
400 400
Which statement is correct?
A Peter received a discount for buying in bulk.
B Peter received a discount for paying early.
C Rami received a discount for buying in bulk.
D Rami received a discount for paying early.
5 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 the account of a credit customer will be shown as an asset in
the statement of financial position.
2 The debit balance on the bank column in the cash book will be shown as a liability
in the statement of financial position.
3 The total of the discount received account will be included in the cost of sales in the
income statement.
4 The total of the general expenses account will be deducted from gross profit in the
income statement.
A 1, 2 and 3 B 1, 3 and 4 C 1 and 4 only D 2 and 3 only
6 A trader bought goods on credit from a supplier.
In which book of prime entry would the trader record this transaction?
A cash book
B general journal
C purchases journal
D sales journal
© UCLES 2025 06_0452_11_2025_1.11b [Turn over
