IGCSE Accounting: Control accounts (Cambridge 0452) – Practice Questions

Syllabus edition note. This resource follows the Cambridge IGCSE Accounting 0452 syllabus (and Cambridge O Level Accounting 7707, which has the same subject content for the same series) for exams in 2027, 2028 and 2029 (version 1), first examined in the March 2027 series in India and the June 2027 series elsewhere. If you sit 0452 in November 2026, you sit the 2026 syllabus (version 2), which differs: Paper 1 has 35 multiple-choice marks in 1 hour 15 minutes, not 40 marks in 1 hour 30 minutes; Topic 7 is “Accounting principles and policies”, without 7.2 Ethical considerations or 7.3 Technology and sustainability; 4.4 is “Irrecoverable debts and provision for doubtful debts”; income statements are named instead of statements of profit or loss; three-column running balance accounts are not required; Clubs and societies is 5.4 and Manufacturing accounts 5.5; and 6.3 is “Inter-firm comparison”. For this topic, the 2026 syllabus also lists dividends among the cash book updates, and it does not include the impact of digital transactions on bank reconciliation or on control accounts. If you sit in November 2026, work from the 2026 syllabus on the Cambridge International website.

These are original questions written for Marlbridge, for revision and practice on this content. They are not reproduced past-paper questions, and they do not replicate the exam’s exact structure, question count or mark tariffs – examination boards hold copyright in their own papers. Use these alongside the official past papers from your board or school.

These questions practise section 3.4 Control accounts of the Cambridge IGCSE Accounting 0452 syllabus for exams in 2027, 2028 and 2029. They cover purposes, sources, both control accounts and digital recording. No question asks you to reconcile control account balances with ledger balances, because the syllabus says you do not need to. Calculators may be used. Start with the study guide and revision notes if needed. Related pages: Verification of accounting records, course hub, checklist and free diagnostics. All businesses and figures are invented. Amounts are in dollars.

Questions

1. State two purposes of a sales ledger control account. [2]

2. Name the book of prime entry that is the usual source of each figure for a control account.

(a) The total of credit purchases. [1] (b) The total of sales returns. [1] (c) The total of cash discounts received. [1] (d) A contra entry between the two ledgers. [1]

3. State whether each item is entered on the debit side or the credit side of the sales ledger control account.

(a) A customer’s dishonoured cheque. [1] (b) Cash discount allowed. [1] (c) A refund paid to a customer with a credit balance. [1] (d) Interest charged on an overdue account. [1] (e) A contra entry with the purchases ledger. [1] (f) An irrecoverable debt written off. [1]

4. Ravensdale Cycles prepares a sales ledger control account for May. Opening balances: debit balances 14,200 and credit balances 180. The totals for the month: credit sales 36,400; receipts from customers 33,150; cash discounts allowed 610; sales returns 1,720; irrecoverable debts 450; a customer’s dishonoured cheque 390; interest charged on overdue accounts 120; a refund of 180 to a customer in credit; and a contra of 800 with the purchases ledger. Closing credit balances are 70.

Prepare the sales ledger control account, showing the closing debit balances as the balancing figure. [8]

5. Threlkeld Pet Supplies prepares a purchases ledger control account for August. Opening balances: credit balances 21,800 and debit balances 250. The totals for the month: credit purchases 38,900; payments to suppliers 35,400; cash discounts received 920; purchases returns 1,560; interest charged by suppliers on overdue accounts 175; a refund of 250 received from a supplier; the business’s own cheque for 480 to a supplier was dishonoured; and a contra of 650 with the sales ledger. Closing debit balances are 90.

Prepare the purchases ledger control account, showing the closing credit balances as the balancing figure. [8]

6. Whitlock Joinery is both a customer and a supplier of Gannet Print Works. In Gannet’s books, Whitlock’s sales ledger account has a debit balance of 1,260 and its purchases ledger account has a credit balance of 3,400. Gannet agrees to set off the smaller amount against the larger.

(a) State the entries in the two control accounts for the contra. [2] (b) Calculate the amount Gannet still owes Whitlock after the contra. [1] (c) Explain why no bank entry is made for a contra. [1]

7. Hobsbaum Electricals has opening trade receivables of 22,400 and closing trade receivables of 19,800. Credit sales were 47,900, sales returns 2,300, cash discounts allowed 880 and irrecoverable debts written off 540. Calculate the total received from customers. [4]

8. A customer of a business paid an invoice twice by mistake and so overpaid by 150. The business later refunded the 150 by bank transfer.

(a) State the effect of the overpayment on the sales ledger control account. [1] (b) State how the refund is entered in the control account. [1] (c) Explain why the sales ledger control account shows debit balances and credit balances separately. [1]

9. Dunbarrow Stores keeps its ledgers in accounting software. Explain two effects of digital recording on how its control accounts are prepared or used. [4]

10. Pickerill Traders gives these totals for November.

Opening balances: suppliers’ credit balances 36,800; debit balances 510. Purchases journal 71,450. Purchases returns journal 3,120. Payments to suppliers 64,300 and cash discounts received 1,480 (both from the cash book). Contra with the sales ledger 1,500. Interest charged by suppliers 340. Refund received from a supplier 510. The business’s own cheque for 920 was dishonoured. Closing debit balances 160.

(a) Prepare the purchases ledger control account, showing the closing credit balances as the balancing figure. [8] (b) The owner finds that the 340 interest was left out of the account. Explain the effect of leaving it out on the closing credit balances. [2]

Answers

1. It gives the total trade receivables at any date [1]. It provides an independent check on the sales ledger, because it is built from the books of prime entry [1]. Other acceptable purposes: control, and finding a missing total. [2] Examiner insight: Two distinct purposes are usually needed for two marks, so do not repeat one idea.

2. (a) Purchases journal [1]. (b) Sales returns journal [1]. (c) Cash book (discount received column) [1]. (d) General journal [1]. [4] Examiner insight: Name the exact book, such as “sales returns journal”, not just “the journal”.

3. (a) Debit [1]. (b) Credit [1]. (c) Debit [1]. (d) Debit [1]. (e) Credit [1]. (f) Credit [1]. [6] Examiner insight: Ask whether each item makes customers owe more (debit) or less (credit), rather than relying on habit.

4.

Sales ledger control account
Debit	Amount	Credit	Amount
Balance b/d (debit balances)	14,200	Balance b/d (credit balances)	180
Credit sales	36,400	Bank (receipts)	33,150
Bank (dishonoured cheque)	390	Discount allowed	610
Interest on overdue accounts	120	Sales returns	1,720
Bank (refund)	180	Irrecoverable debts	450
Balance c/d (credit balances)	70	Purchases ledger control (contra)	800
		Balance c/d (debit balances)	14,450
	51,360		51,360

Opening balances on correct sides [1]. Credit sales and interest, debit [1]. Dishonoured cheque and refund, debit [1]. Receipts, discount, returns, credit [1]. Irrecoverable debts and contra, credit [1]. Closing credit balances 70 on the debit side [1]. Balancing figure 14,450 [1]. Totals agree at 51,360 [1]. [8] Examiner insight: Show the totals on both sides. Totals that disagree suggest an item is missing or on the wrong side.

5.

Purchases ledger control account
Debit	Amount	Credit	Amount
Balance b/d (debit balances)	250	Balance b/d (credit balances)	21,800
Bank (payments)	35,400	Credit purchases	38,900
Discount received	920	Interest on overdue accounts	175
Purchases returns	1,560	Bank (refund received)	250
Sales ledger control (contra)	650	Bank (dishonoured cheque)	480
Balance c/d (credit balances)	22,915	Balance c/d (debit balances)	90
	61,695		61,695

Opening balances on correct sides [1]. Credit purchases and interest, credit [1]. Refund received and dishonoured cheque, credit [1]. Payments, discount, returns, debit [1]. Contra, debit [1]. Closing debit balances 90 on the credit side [1]. Balancing figure 22,915 [1]. Totals agree at 61,695 [1]. [8] Examiner insight: Your own dishonoured cheque restores a liability, so it is a credit in the purchases ledger control account.

6. (a) Debit purchases ledger control account with 1,260 [1]. Credit sales ledger control account with 1,260 [1]. (b) 3,400 - 1,260 = 2,140 [1]. (c) A contra only sets one debt against another and no money is paid or received [1]. [4] Examiner insight: Name both control accounts and both sides. “Debit and credit” alone is incomplete.

7. Debit side: 22,400 + 47,900 = 70,300 [1]. Credit side known items: 2,300 + 880 + 540 + 19,800 = 23,520 [1]. Receipts = 70,300 - 23,520 [1] = 46,780 [1]. [4] Examiner insight: A rough two-sided account usually makes the balancing figure easier to find and to follow.

8. (a) The receipt is credited, and it exceeds what was owed, so the account has a credit balance of 150 for this customer [1]. (b) Debit sales ledger control account (credit bank) with 150 [1]. (c) A business normally has debit balances, but some customers may be in credit, and both kinds are shown on their own sides so the totals are not netted [1]. [3] Examiner insight: Say which side. “It increases the balance” is not enough.

9. First effect stated, for example totals are produced automatically and at any date [1], with an explanation, so managers can check trade receivables or payables whenever needed [1]. Second effect stated, for example wrong data entered is still carried into the totals [1], with an explanation, so an input check is needed [1]. Other acceptable effects: fewer arithmetic mistakes; access controls and backups needed. [4] Examiner insight: A bare word such as “faster” is usually not enough. Link each effect to preparing or using the account.

10. (a)

Purchases ledger control account
Debit	Amount	Credit	Amount
Balance b/d (debit balances)	510	Balance b/d (credit balances)	36,800
Bank (payments)	64,300	Credit purchases	71,450
Discount received	1,480	Interest on overdue accounts	340
Purchases returns	3,120	Bank (refund received)	510
Sales ledger control (contra)	1,500	Bank (dishonoured cheque)	920
Balance c/d (credit balances)	39,270	Balance c/d (debit balances)	160
	110,180		110,180

Opening balances on correct sides [1]. Credit purchases and interest, credit [1]. Refund received and dishonoured cheque, credit [1]. Payments and discount, debit [1]. Returns and contra, debit [1]. Closing debit balances 160 on the credit side [1]. Balancing figure 39,270 [1]. Totals agree at 110,180 [1]. [8] (b) Interest increases what the business owes suppliers, so it belongs on the credit side [1]. Leaving it out makes the closing credit balances 340 too low, at 38,930 instead of 39,270 [1]. [2] Examiner insight: Give the direction and the amount of the effect. “Wrong” alone says nothing about trade payables being understated.

Where marks are usually lost

• Placing a customer’s dishonoured cheque on the credit side of the sales ledger control account.
• Placing an interest charge from a supplier on the debit side of the purchases ledger control account.
• Entering the contra in one control account only, or on the same side in both.
• Forgetting opening credit balances (sales ledger) or opening debit balances (purchases ledger).
• Putting a closing credit balance (sales ledger) on the credit side.

Next steps

• Review the revision notes and the study guide.
• Place this section in context with Verification of accounting records.
• Use the course hub and the checklist.
• Try the free 10-minute diagnostics.
• Book a free trial class.

Frequently asked questions

Which side does a customer’s dishonoured cheque go on in the sales ledger control account? A dishonoured cheque means the customer still owes the money, so it is debited to the sales ledger control account. Placing it on the credit side is a common error in Cambridge IGCSE Accounting (0452) questions.

Where does interest charged by a supplier go? Interest charged by a supplier on an overdue account increases what the business owes, so it is a credit in the purchases ledger control account.

How is a contra entry shown in control accounts? A contra sets off an amount between the sales ledger and the purchases ledger, so it appears in both control accounts on opposite sides: a credit in the sales ledger control account and a debit in the purchases ledger control account.

How do you find a missing figure such as credit sales? Enter every known figure, total the side with more information, and the difference is the missing item. Credit sales go on the debit side of the sales ledger control account, so they are often the balancing figure.

Official syllabus

Cambridge IGCSE Accounting 0452 syllabus for exams in 2027, 2028 and 2029 (version 1), published by Cambridge University Press & Assessment (Cambridge International Education): section 3.4 Control accounts.